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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。
- A small adjustment will equalize the temperature in the two rooms. 稍作些调节就会使两间房内的温度相等。
- He has applied for an entry visa. 他已申请入境签证。
- Some adjustment of the lens may be necessary. 可能有必要调节一下镜头。
- 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。
- A small alteration, adjustment, or limitation. 更改小小的改变，调正或限制
- 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。
- The company made an adjustment in my salary. 公司对我的薪金作了调整。
- 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？
