adjusting entry
英漢例句
- Such unrecorded expenses are recorded by an adjusting entry.
此類(lèi)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(hù)從儅時(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(lèi)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.
由於12月3日和31日的薪金屬於本期費(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。