问题如下：
The assumption that the effects of transactions and other events are recognized when they occur, not when the cash flows occur, is called:
选项：
A. relevance.
B. accrual basis.
C. going concern.
解释：
B is correct.
Accrual basis reflects the effects of transactions and other events being recognized when they occur, not when the cash flows. These effects are recorded and reported in the financial statements of the periods to which they relate.
解析：企业交易或者事项的发生导致的收入或费用是在发生的时候就确认为当期收入或费用，不以是否收到现金为准，这个假设指的是权责发生制。
请问收付实现制的英文是什么？
