Income earned during an accounting period shall be taken into the accounts of the same accounting period together with the related costs and expenses.

同一会计期间所取得的收入以及与其相关联的成本、费用，应当在同一会计期间登记入帐。

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It is compiled to show an increase or decrease in working capital during the accounting period and how the change arose.

编制这一报表是为了说明在该会计期间流动资金的增加或减少，以及产生变化的情况。

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When cost of goods sold is recorded at the time of each sale, the balance of the cost of goods sold account shows at the end of an accounting period the cost of goods sold during the period.

产品销售成本在销售时作下记录，产品销售成本账户期末的余额便是本期所销售的产品的成本。

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