All expenditures of UNICEF are accounted for on an accrual basis, except for certain expenditures relating to staff entitlements, which are accounted for on the basis of cash disbursements only.
14．儿童基金会的所有支出都根据权责发生制列账，某些与工作人员应享权利有关的支出例外，它们只根据现金支付列账。