处理应计和冲销的交易。以权责发生制（不考虑实际现金流）和冲销基础（取消调整分录）为平衡账户记录账簿中的交易。 Handling transactions for accruals and reversals. Record transactions in the books of accounts on an accrual basis (irrespective of the actual cash flow) and reversals basis (cancel out the adjusting entries) for balancing accounts.