accounting period convention的用法和样例：
- This advance payment will benefit more than just current accounting period.
- Closing entries are journalized，dated，at the end of each accounting period.
- The Council has not applied any new revised HKFRS that is not yet effective for the current accounting period.
- A bookkeeping entry made at the end of an accounting period to assign income and expenses to a different period.
- Therefore, it is necessary to make the adjusting entries at the end of an accounting period.