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The_____principledealswithtwoissues:

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A_____isanadjustmentforpaymentofanitemorreceiptofcashinadvance.

Accountingadjustmentsfallintothreebasiccategories:deferrals,depreciation,______.

Thetermaccruedexpensereferstoa_____account.

Because revenues and expenses relate to a limilted period, they are called _____ accounts