An item of income or an expense, for which it can reasonably be considered that a right exists to that income, or an obligation has arisen to make payment in respect of that expense, although the income has not been received or the expense actually paid. See also Income.
收益項目或支出，就收益項目或支出可合理地認為該項收益存在著權利，或就該項支出產生支付的義務，儘管仍未收取到該收益或已確實繳付該支出。另見 Income。n.

• Statutory compensation scheme
• Statutory contract
• Statutory corporation
• Statutory declaration
• Statutory defence
• Statutory demand
• Statutory duty
• Statutory easement
• Statutory holiday
• Statutory injunction
• Statutory interpretation
• Statutory licence
• Statutory lien
• Statutory maximum
• Statutory minimum
• Statutory offence
• Statutory office
• Statutory prohibition
• Statutory rules
• Statutory sealing of deeds
• Statutory tenancy
• Statutory tenant
• Statutory trust
• Statutory trust for sale
• Statutory vesting