adjusting entry

常見例句

Such unrecorded expenses are recorded by an adjusting entry.
此類未記錄的費(fèi)用在會(huì)計(jì)期末要作調(diào)整分錄加以記錄。
Thus, an adjusting entry is needed to increase the Allowance for Doubtful Accounts from its present level to $5.
因此,需要有一個(gè)調(diào)整會(huì)計(jì)分錄將壞賬準(zhǔn)備賬戶從當(dāng)時(shí)水平提高到5美元。
Such unrecorded revenue is recorded by making an adjusting entry at the end of the period.
此類未記錄的收入在會(huì)計(jì)期末要作調(diào)整分錄加以記錄。
The recording of depreciation expense is an adjusting entry which apportions a recorded cost.
記錄折舊費(fèi)用是一筆將已入賬的成本進(jìn)行分?jǐn)偟恼{(diào)整分錄。
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日的薪金屬于本期費(fèi)用,因此在12月31日應(yīng)作出調(diào)整分錄,應(yīng)計(jì)已發(fā)生的薪金費(fèi)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.
如果當(dāng)時(shí)壞賬準(zhǔn)備賬戶有貸方余額,比如說4美元,則月末的調(diào)整會(huì)計(jì)分錄金額應(yīng)為1美元。