“权责已发生的”可以翻译为 “rights and responsibilities that have already arisen” 或者 “the occurrence of rights and responsibilities” 。
“rights and responsibilities that have already arisen” 明确指出权责已经产生这一状态， “arisen” 是 “arise”（产生、出现）的过去分词形式，与 “have” 构成现在完成时，强调过去发生的动作对现在造成的影响或状态。
“the occurrence of rights and responsibilities” 侧重于表达权责发生这一事件，“occurrence” 意为“发生、出现” 。