adjusting entry
英汉例句
- Such unrecorded expenses are recorded by an adjusting entry.
此類未記錄的費用在會計期末要作調整分錄加以記錄。 - Thus, an adjusting entry is needed to increase the Allowance for Doubtful Accounts from its present level to $5.
因此,需要有一個調整會計分錄將壞賬準備賬戶從儅時水平提高到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計期末要作調整分錄加以記錄。 - The recording of depreciation expense is an adjusting entry which apportions a recorded cost.
記錄折舊費用是一筆將已入賬的成本進行分攤的調整分錄。 - 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.
由於12月3日和31日的薪金屬於本期費用,因此在12月31日應作出調整分錄,應計已發生的薪金費用。