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- 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。
- Thus, an adjusting entry is needed to increase the Allowance for Doubtful Accounts from its present level to $5. 因此,需要有一个调整会计分录将坏账准备账户从当时水平提高到5美元。
- Such unrecorded revenue is recorded by making an adjusting entry at the end of the period. 此类未记录的收入在会计期末要作调整分录加以记录。
- The recording of depreciation expense is an adjusting entry which apportions a recorded cost. 记录折旧费用是一笔将已入账的成本进行分摊的调整分录。
- 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. 由于12月3日和31日的薪金属于本期费用,因此在12月31日应作出调整分录,应计已发生的薪金费用。
- If the allowance account currently has a credit balance of, say, $4, the month-end adjusting entry should be in the amount of $1. 如果当时坏账准备账户有贷方余额,比如说4美元,则月末的调整会计分录金额应为1美元。
- In each period that benefits from the use of this asset, an adjusting entry is made to allocate a portion of the asset's cost to expense. 在使用这项资产而获益的每个会计期间,要作调整分录以把资产的成本的一部分归入费用。
- In the period in which services are rendered, an adjusting entry is made to record the portion of the revenue earned during the period. 在提供服务的会计期间,要作调整分录记录该时期取得的那部分收入。
- To increase the balance in the allowance account to $1 at February 2, the month-end adjusting entry must add $5 to the allowance. 为在2月2日将坏账准备账户的余额增至1美元,月木的凋整会计分录必须使坏账准备账户金额增加5美元。
- 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。
- ending-of-period adjusting entry [经] 期末调整分录
- 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。
