求翻译，会计专业的，详见下面补充说明（比较长）

According to the "China Business Accounting System" General Provisions Article 11 bis (8), Enterprise accounting to accrual should be system-based. All current income has been achieved and has occurred or should pay the costs, regardless of whether the money payment system, and should be as current income and expenses; Those who belong to the current income and costs, even if the money is in the current payment system, and should not be as current income and expenses.

According to 《Chinese business enterprise accounting system 》total Article 11 it(eight) of provision, the accountancy of business enterprise's checking should take the power occurrence system as foundation.Every the expenses been the income expected to had already carried out and have already taken place or should born, in spite of whether amount of money accept to pay or not, all should conduct and actions be the income and the expenses of period;Every don't belong to income and expenses of bei