会计报表的编制基础
The basis for the preparation of financial statements
以上为机器翻译结果，长、整句建议使用 人工翻译 。
会计基础知识（会计恒等式与账户、交易记录、分类账与日记账、基本会计报表、工作底稿的编制与使用等）；
After the adjustments are journalized and posted, a useful step in preparing the financial statements is to list the accounts, along with their adjusted balances, on an adjusted trial balance.
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