[经济学]ch_04-Accrual Accounting

[经济学]ch_04-Accrual Accountingaccrual accounting 应计会计 and financial statements财务报告 财务报告chapter4learning objectivesafter studying this chapter, you should be able to1. understand the role of adjustments调整 in accrual accounting应计会计 2. make adjustments for the expiration or consumption of assets 3. make adjustments for the recognition确认 of unearned revenu..