adjusting entry

常见例句

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。