“权责发生制”和“现金收付制”是会计中的两种处理方法。

权责发生制又称“应收应付制”。它是以本期会计期间发生的费用和收入是否应计入本期损益为标准，处理有关经济业务的一种制度。凡在本期发生应从本期收入中获得补偿的费用，不论是否在本期已实际支付或未付的货币资金，均应作为本期的费用处理；凡在本期发生应归属于本期的收入，不论是否在本期已实际收到或未收到的货币资金，均应作为本期的收入处理。实行这种制度，有利于正确反映各期的费用水平和盈亏状况。

商务印书馆《英汉证券投资词典》将其译为：accrual basis；accrual accounting basis。Definition of Accrual Basis of Accounting: Under the accrual basis of accounting (or accrual method of accounting), revenues are reported on the income statement when they are earned. When the revenues are earned but cash is not received, the asset accounts receivable will be recorded.

如：

本公司的会计核算以权责发生制为记账基础。除某些金融工具以公允价值计量外，本财务报表以历史成本 作为计量基础。资产如果发生减值，则按照相关规定计提相应的减值准备。

The Company uses the accrual basis of accounting. Except certain financial instruments are measured at fair value, the financial statements take the historical cost as the measurement basis. If an asset is impaired, the corresponding impairment provision shall be withdrawn in accordance with relevant regulations.

现金收付制或现金基础,是以款项是否在本期内实际收到或付出，作为确定本期收益和费用的标准。采用这一标准处理会计事项，凡是在本期内实际收到的收入，不论该项收入是否应归属本期，都作为本期的收入来处理; 同样，凡是在本期内实际付出的费用，也不论该项费用是否应归属于本另外，凡本期未曾收到和未曾支付的期，均作为本期的费用处理。

商务印书馆《英汉证券投资词典》将其译为：cash basis。Cash Basis Accounting A system of accounting that recognizes revenue in the order in which it is received, and expenses on the same basis. A method of accounting in which the receipt and payment of cash are the basis for recording transactions.

如：

《联合国系统会计准则》下的“收入”一词指现金收付制下的已收现金或应计捐款，这一用语已被《公共 部门会计准则》的“收入”一词取代，后者指可执行的接收资产的权利。

The term “income”, which, under UNSAS, represented cash received on a cash basis or contributions accrued, has been replaced with the IPSAS term “revenue”, which represents an enforceable right to receive an asset.