1 The accrual basis of accounting requires revenue be record

英语翻译
Variance between current and actual Accrual 这句话究竟怎么翻译比较准确,是SAP中的,我的理解是当前应计额和实际应计额的区别,但是还是觉得不妥……有没有财务英语的高手啊

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?

The goal of accrual accounting is to account in the periods in which they occur for the effects on an entity of transactions and other events and circumstances, to the extent that those financial effects are recognizable and measurable.怎么翻译?