adjusting entry

常见例句

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。
Thus, an adjusting entry is needed to increase the Allowance for Doubtful Accounts from its present level to $5.
因此,需要有一個調整會計分錄將壞賬準備賬戶從儅時水平提高到5美元。
Such unrecorded revenue is recorded by making an adjusting entry at the end of the period.
此類未記錄的收入在會計期末要作調整分錄加以記錄。
The recording of depreciation expense is an adjusting entry which apportions a recorded cost.
記錄折舊費用是一筆將已入賬的成本進行分攤的調整分錄。
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.
由於12月3日和31日的薪金屬於本期費用,因此在12月31日應作出調整分錄,應計已發生的薪金費用。
If the allowance account currently has a credit balance of, say, $4, the month-end adjusting entry should be in the amount of $1.
如果儅時壞賬準備賬戶有貸方餘額,比如說4美元,則月末的調整會計分錄金額應爲1美元。