adjusting entry

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。

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。

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.

When we discuss the worksheet, the term adjusting entry should not be omitted.

当我们讨论工作底稿的时候, 该期调整分录不能被删除.

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.

At December 3, two months' interest expense has been incurred, and the following year-end adjusting entry is made

12月3日，已发生两个月的利息费用，并作年末的调整分录如下