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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Accountant Bill Migdal is a carpool convert.

WSJ: On the George Washington Bridge, Picking Up Hitchhikers Takes a Toll

And before you distribute a penny, ask your tax accountant to calculate the impact on your state tax bill and your federal alternative minimum tax liability.

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