按照权责发生制,即凡是当期已经实现的收入和应当负担的费用,不论款项是否收付,都应当作为当期的收入和费用。( )According to accrual basis, all the revenue and expenses that have been realized and should be borne in the current period, whether the payment is received or not, should be regarded as the revenue and expenses of the current period. ( )