adjusting entry

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.

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The article aimed at home-used and room-separate style heating stove system designs a controller based on intangible control, and the controller could control the room temperature by adjusting the entry gas valve.

本文针对家用、分户式采暖炉系统，设计了一种基于模糊控制的调节器，可根据室温模糊调节采暖炉的天然气进气阀门，以达到控制室内温度的目的。

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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

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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。

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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.

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The adjusting entry is made in the full amount of the estimated expense, without regard for the current balance in the Allowance for Doubtful Accounts.

调整会计分录记录预估损失的金额，不论坏账准备的当期余额是多少。

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Before we illustrate the adjusting entry for a future month, let us first see why the balance in the allowance account may change during the accounting period.

在我们举例说明将来月份调整会计分录的做法以前，先来看看为什么在一个会计期间内坏账准备的金额会改变。

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In the period in which services are rendered, an adjusting entry is made to record the portion of the revenue earned during the period.

在提供服务的会计期间，要作调整分录记录该时期取得的那部分收入。

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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.

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At the end of each accounting period, the amount of accrued income taxes is estimated and recorded in an adjusting entry, as shown below

在每个会计期末，用一个调整分录估计并记录应计所得税的金额。会计分录如下

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If the allowance account currently has a credit balance of, say,$ 4, the month-end adjusting entry should be in the amount of$ 1.

如果当时坏账准备账户有贷方余额，比如说4美元，则月末的调整会计分录金额应为1美元。

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If credit sales for September amount to$ 1, the month-end adjusting entry to record uncollectible accounts expense is

如果9月的赊销额达1美元，记录坏账损失的月末调整会计分录为

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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。

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To record the portion of total accounts receivable estimated to be uncollectible, the following adjusting entry should be made at January 31

为记录这部分无法收回的坏账，1月31日作调整会计分录如下

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In each period that benefits from the use of this asset, an adjusting entry is made to allocate a portion of the asset's COST to expense.

在使用这项资产而获益的每个会计期间，要作调整分录以把资产的成本的一部分归入费用。

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