adjustment entry

• 调整分录

adjustment entry的用法和样例：

例句

1. 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。
2. 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。