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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。
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。
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。
He adjusted the shutter before taking a photo. 在照相前，他调整了快门。
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。
He has applied for an entry visa. 他已申请入境签证。
He took out the binoculars and adjusted the focus. 他取出双筒望远镜并调整了焦距。
There's no entry in his diary for that day. 他的日记上没有那一天的记录。
In batch or remote batch entry, a job or job step. 在批处理或远程批处理输入中的一个作业或作业步。
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。
Could I adjust to Chinese life at72? 七十二岁的我能适应中国的生活吗？
She carefully adjusted her clothes and her hair before going out. 她出门之前仔细地整了整衣服和头发。