 |
| Chinese | English |
| 权责利 | rights, responsibilities and interests |
| 权责发生制 | accrual basis of accounting (即应收应付制；与收付实现制 (cash basis of accounting) 相对) |
| 民事责任诉权 | claim for liability |
|
| Chinese | English |
| 权责利 | rights, responsibilities and interests |
| 权责发生制 | accrual basis of accounting (即应收应付制；与收付实现制 (cash basis of accounting) 相对) |
| 民事责任诉权 | claim for liability |