会计处理基础是指在确认和处理一定会计期间收入和费用时，选择的处理原则和标准，其目的是对收入和支出进行合理配比，进而作为确认当期损益的依据。运用的会计处理基础不同，对同一企业，同一期间的收入、费用和财务成果，会计核算出现的结果也不同。
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虽然这种记账方法有坚实的理论基础，但并非人人赞同。
Not everyone is a fan of this accounting approach, though it has a sound theoretical basis.
会计记账与纳税申报：在合规性的基础上，我们为客户度身定做的全面、系统、专业的服务。
Bookkeeping and Tax Returns: in compliance with laws and regulations, we can design comprehensive, systematic and professional tailor-made services for our clients.
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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