Therefore, the revenue and expense accounts are called the temporary accounts or the nominal accounts, which are also called the income statement accounts.

 
  • 因此,收入和費用類(lèi)賬戶(hù)被稱(chēng)為臨時(shí)性賬戶(hù)或虛賬戶(hù),此類(lèi)賬戶(hù)也稱(chēng)為損益表賬戶(hù)。
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