Than overall carrying out accounting on the cash basis, overall carrying out accounting on the accrual basis do more superpower.
全面实行权责发生制比全面实行收付实现制具有更多优越性。
The adjusting entries is to take the accounting on the accrual basis notion as the foundation, not take monthly accountant bill or the end transaction of months as the foundation.
调整分录是以权责发生制概念为基础，而不是以每月账单或月末经济业务为基础。
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