1. Confirm the meaning of accounting elements and accounts. For example, "hanging accounts payable" here means confirming accounts payable, that is, increasing accounts payable. Another example is "hanging management expenses", that is, expenses are recognized as management expenses, that is, expenses are included in management expenses, thus increasing management expenses.
2. Confirmed but not confirmed, indicating that violations will not be handled. For example, "loss on account" is an obvious violation of the accounting system, and its consequence lies in concealing the losses of the enterprise, distorting the actual operating results and financial situation of the enterprise, leading to the partial or overall untrustworthy financial statements, thus affecting the decision-makers to make correct decisions.