Fundamental accounting equation
... trust fund 信贷基金 Fundamental accounting equation 基本会计恒等式 Futures 期货交易，远期交易 ...
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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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