２．采用Ｔ形帐户法，具体步骤如下：仍沿用前面例子的资料：第一步，为所有的非现金项目（包括资产负债表项目和利润表项目）分别开设Ｔ形帐户，并将各自的期末期初变动数过入各该帐户。如果项目的期末数大于期初数，则将差额过入和项目余额相同的方向；反之，过入相反的... 2. The T-Account method is used. The steps are as follows: The data in the previous example are still used. In the first step, T-accounts are set up for all non-cash items (including balance sheet items and income statement items) The number of changes into each account. If the ending balance of the project is greater than the opening balance, the difference will be entered in the same direction as the project balance;