Adjusting entries are based upon the concepts of accrual accounting.

调整分录是以权责发生制会计概念为基础的.

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Nevertheless, all adjusting entries fall into one of the following four categories.

但是, 所有的调整分录都属于以下四种类型之一.

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Therefore, it is necessary to make the adjusting entries at the end of an accounting period.

因此, 就有必要在会计期间终了时作调整分录.

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