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- We need to adjust entries when we apportion the costs of prepaid expenses. 我們分攤預付費用的成本時，需要編製調整分錄。
- Adjusting entries are based upon the concepts of accrual accounting. 調整分錄是以權責發生制會計概念為基礎的。
- Third, make adjusting entries, journalize and post them in ledger accounts. 第3，做調整分錄，記入日記帳並過入分類帳。
- Making end-of-period adjusting entries, journalizing and posting them in ledger accounts. 作期末調整分錄,記入日記賬並過入分類賬。
- Adjusting entries are made in the general journal and posted to the related ledger accounts. 調整分錄應在普通日記賬中登記,並過入相應的分類賬賬戶。
- Therefore, it is necessary to make the adjusting entries at the end of an accounting period. 因此,就有必要在會計期間終了時作調整分錄。
- A business may need to make dozen or more adjusting entries at the end of each accounting period. 在每個會計期末,企業可能需要十幾個甚至更多個調整分錄。
- Nevertheless, all adjusting entries fall into one of the following four categories. 但是,所有的調整分錄都屬於以下四種類型之一。
- Financial statements are discussed in more detail in later lessons.Step 7.Journalize and Post Adjusting Entries. 財務報表的某些細節將在隨後的課文中討論。
- Making adjusting entries is very challenging, so it is usually done by the controller or an excellent accountant. 調整分錄的編製非常具有挑戰性，所以通常由主計長或優秀的會計師承擔。
- Adjusting entries are made in the journal and then posted to the related ledger account. 調整分錄首先記入日記帳，然後過入相應的分類帳帳戶。
- 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：記錄和提交調整分錄調整分錄必須記錄匯總的日記帳，隨後以與其他日記帳相同的方式提交到總分類帳。
- Step 5.prepare a Worksheet The financial statements cannot be prepared until all of the necessary adjusting entries have been formulated. 第五步：預備工作底稿財務報表直到所有調整分錄編製完成才可以編製。
- Such unrecorded expenses are recorded by an adjusting entry. 此類未記錄的費用在會計期末要作調整分錄加以記錄。
- Make Closing Entries After the financial statements are prepared and the adjusting entries have been journalized and posted， the closing process must be completed. 結帳的目的是將所有臨時科目借貸平衡的兩方過到留存收益科目。
- The publication of new "ODA outline" indicates the end of Japan?s adjustment of ODA policy in the new century. 新《ODA大綱》的出台 ,標誌著日本在新世紀對ODA政策的調整宣告完成。
- In this paper, the author proposed a new equal distance adjusting method for the spectrometer, on the basis of detailed analysis of spectrometer?s adjustive process. 分析了分光計調整中出現的各種現象及原因，並指出調節應遵循的規律，提出了分光計的等距離調節法
- 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，它通常被稱為期末調整的試算平衡表一個試算平衡表列示了所有的借方和貸方科目。
- If the current fiscal stimulus package retards China』s adjustment process, as many analysts argue that it does, growth rates may be much lower. 而一旦中國現在的財政刺激方案有礙於中國經濟的調整，正如很多分析家指出的那樣，中國經濟的增速可能會低得更多。
