1. Accrued income will never be taxable. 应计收入将不予应税的。
2. Prepare journal vouchers for all accrued expense to support monthly closing. 为所有预提费用准备传票,以支持月末结帐。
3. Bonds investment shall be accounted for according to actual amount paid. The interest accrued contained in the actually paid amount shall be accounted for separately. 债券投资应当按实际支付的款项记帐。实际支付的款项中包括应计利息的,应当将这部分利息单独记帐。