Unearned revenues are classified as liabilities.
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Adjusting entries result in a better matching of revenues and expenses for the period.
The accrual basis of accounting recognizes revenues when earned.
顺序分配法分配辅助生产费用时,受益多的辅助生产车间排在最前,先将费用分配出去。
废品损失包括可修复费用的修复费用和不可修复废品的生产成本。