adjusting entry : 调整 ...
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- an accounting entry made at the end of an accounting period to allocate items between accounting periods
- Such unrecorded expenses are recorded by an adjusting entry.
- Thus, an adjusting entry is needed to increase the Allowance for Doubtful Accounts from its present level to $5.
- Such unrecorded revenue is recorded by making an adjusting entry at the end of the period.
- The recording of depreciation expense is an adjusting entry which apportions a recorded cost.
- Because the salaries from December 3 to 31 have accrued at the yearend, the following adjusting entry would be made to accrue salaries expense incurred on December 31.
- If the allowance account currently has a credit balance of, say, $4, the month-end adjusting entry should be in the amount of $1.