英语翻译What you will learn in this chapter is accrual-basis acc

英语翻译
What you will learn in this chapter is accrual-basis accounting.Under the
accrual basis,companies record transactions that change a company’s finan-
cial statements in the periods in which the events occur.For example,
using the accrual basis to determine net income means companies recognize
revenues when they actually perform the services (rather than when they
receive cash).It also means recognizing expenses when incurred (rather than
when paid).
An alternative to the accrual basis is the cash basis.Under cash-basis
accounting,companies record revenue when they receive cash.They record an
expense when they pay out cash.The cash basis seems appealing due to its
simplicity,but it often produces misleading fi nancial statements.It fails to re-
cord revenue for a company that has provided services but for which it has not
received the cash.As a result,it does not match expenses with revenues.Cash-
basis accounting is not in accordance with International Financial Re-
porting Standards (IFRS).
Individuals and some small companies do use cash-basis accounting.
The cash basis is justified for small businesses because they often have few
receivables and payables.Medium and large companies use accrual-basis
accounting.
这个又是如何翻译理解呢?

你将在本章的学习是权责发生制会计.根据
权责发生制,公司记录交易,改变一个公司的财务—
在该事件发生的财务报表的时间.例如,
采用权责发生制确定净收入是指企业认识到
当他们真正履行服务收入（而不是当他们
收到现金）.这也意味着认识到发生的支出（而不是
当支付）.
一种替代的权责发生制为基础的现金.根据现金基础
公司的会计记录,当他们收到的现金收入.他们的记录
当他们支付现金的费用.现金基础似乎吸引力由于其
简单,但经常会产生误导性的财务报表.它不能再—
脊髓的收入为公司提供了服务,但它没有
收到的现金.作为一个结果,它不符合费用与收入.现金—
基础会计不与国际金融再按—
移植标准（IFRS）.
个人和一些小公司使用现金基础会计.
现金基础是合理的小企业,因为他们往往有一些
应收账款和应付账款.媒体和大型公司使用权责发生制
会计.