1、My Views about the Method of Accounting Research
會計研究方法之認識

2、How does the accrual method of accounting expenses work?
權責發(fā)生制怎樣核算費用？

3、The accrual method of accounting is also known as accrual accounting or accrual basis accounting.
權責發(fā)生制核算法也稱應計核算法或應計基礎核算法。