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    Adjustment of Account（账项调整）:  Before closing the ACCOUNT AT the end of the period, in accordance with the accrual accounting principle, determine the due income and expenses of the current period, and make necessary adjustments to the relevant entries recorded in the accounting books.

Adjusting entries（调整分录）:  Adjust an asset or liability account to the correct amount at the end of the accounting period and adjust the journal entry of the related expense or income account.