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- We need to adjust entries when we apportion the costs of prepaid expenses. 我们分摊预付费用的成本时，需要编制调整分录。
- Adjusting entries are based upon the concepts of accrual accounting. 调整分录是以权责发生制会计概念为基础的。
- Third, make adjusting entries, journalize and post them in ledger accounts. 第3，做调整分录，记入日记帐并过入分类帐。
- Making end-of-period adjusting entries, journalizing and posting them in ledger accounts. 作期末调整分录,记入日记账并过入分类账。
- Adjusting entries are made in the general journal and posted to the related ledger accounts. 调整分录应在普通日记账中登记,并过入相应的分类账账户。
- Therefore, it is necessary to make the adjusting entries at the end of an accounting period. 因此,就有必要在会计期间终了时作调整分录。
- A business may need to make dozen or more adjusting entries at the end of each accounting period. 在每个会计期末,企业可能需要十几个甚至更多个调整分录。
- Nevertheless, all adjusting entries fall into one of the following four categories. 但是,所有的调整分录都属于以下四种类型之一。
- Financial statements are discussed in more detail in later lessons.Step 7.Journalize and Post Adjusting Entries. 财务报表的某些细节将在随后的课文中讨论。
- Making adjusting entries is very challenging, so it is usually done by the controller or an excellent accountant. 调整分录的编制非常具有挑战性，所以通常由主计长或优秀的会计师承担。
- Adjusting entries are made in the journal and then posted to the related ledger account. 调整分录首先记入日记帐，然后过入相应的分类帐帐户。
- The adjusting entries should be entered in the general journal and then posted to the general ledger in the same manner as other journal entries. 第七步：记录和提交调整分录调整分录必须记录汇总的日记帐，随后以与其他日记帐相同的方式提交到总分类帐。
- Step 5.prepare a Worksheet The financial statements cannot be prepared until all of the necessary adjusting entries have been formulated. 第五步：预备工作底稿财务报表直到所有调整分录编制完成才可以编制。
- Make Closing Entries After the financial statements are prepared and the adjusting entries have been journalized and posted， the closing process must be completed. 结帐的目的是将所有临时科目借贷平衡的两方过到留存收益科目。
- Such unrecorded expenses are recorded by an adjusting entry. 此类未记录的费用在会计期末要作调整分录加以记录。
- This trial balance is prepared before the adjusting entries are made；therefore， it is often called the unadjusted trial balance.A trial balance lists each account with its debit or credit balance. 因此，它通常被称为期末调整的试算平衡表一个试算平衡表列示了所有的借方和贷方科目。
- Once all transactions have been analyzed， journalized， and posted and all adjusting entries have been made， the accounts can be summarized and presented in the form of financial statements. 一旦所有交易的分析、记账、提交工作完成和所有调整分录编制完成，会计科目就可以被汇总，以财务报表的形式显示出来。
- The unadjusted trial balance must be adjusted to in corporate the effects of all of the adjusting entries. 未经调整的试算平衡表必须调整所有对公司有影响的调整分录。
- Through journalizing and posting adjusting entries， the income statement and the balance sheet will reflect the proper operating results and financial position at the end of the accounting period. 通过编制和提交调整分录，损益表和资产负债表将反映出适当的经营结果和会计期末的财务状况。
- After the adjusting entries have been posted, an adjusted trial balance can be made to test the equality of total debit and total credit balance of all ledger accounts. 调整分录过账后,就可以编制调整后试算表,以检查所有分类账账户的借方余额和贷方余额总计是否相等。
