adjusting entry

同根派生

英汉例句

• 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。