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.

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。

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

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。

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.

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。

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。

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。

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 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

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。

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

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。

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

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。