Adjusting entries are based upon the concepts of accrual accounting.

调整分录是以权责发生制会计概念为基础的.

互联网

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.

互联网

Nevertheless, all adjusting entries fall into one of the following four categories.

但是, 所有的调整分录都属于以下四种类型之一.

互联网

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.

互联网

Therefore, it is necessary to make the adjusting entries at the end of an accounting period.

因此, 就有必要在会计期间终了时作调整分录.

互联网

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.

互联网

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.

互联网