调整帐户,如我国会 计中的“折旧”、“材料 成本差异”、“待处理财 产盈亏”等帐户,其性质和用途,已为人们所熟知。在西方会计中,调整帐户的名目繁多,这几乎构成了西方会计的重要特征之一。笔者在此列示西方会计中的十余种重要调整帐户,并分成两类。 第一类:抵减性调整帐户 1 Adjustments to accounts, such as the accounts of “depreciation”, “material cost differences”, and “to-be-processed financial gains and losses” in our accounting, are well known. In Western accounting, adjusting the names of accounts is numerous, which constitutes one of the most important features of Western accounting. The author here lists more than a dozen important adjustment accounts in Western accounting and is divided into two categories. Type 1: Deduction Adjustment Account 1