| 摘要 |
<p><P>PROBLEM TO BE SOLVED: To journalize transactions for correctly closing an account in consideration of actual financial condition without deferment of profits and losses or second account transfer, for commodities or services continuously provided for a plurality of months. <P>SOLUTION: An advance income (or advanced receipt) is recorded when new correspondence data are stored about sales data and receipt data. Every time each of months to which data of the sales amount are proportionally divided comes, a proportionally divided sales amount is recorded as sales, and is subtracted from the advance income (or advanced receipt). <P>COPYRIGHT: (C)2011,JPO&INPIT</p> |
