adjusting entry中文什么意思

• 调整分录
• 调整记录

• adjust:    vt. 1.调准(望远镜等)，对准，校正，校准(机械等) ...
• entry:    n. 1.进入，入场；入城；(演员)出场。 2.入口；门 ...
• adjusting journal entry:    日记帐调整分录
• end of period adjusting entry:    期末调整分录
• end-of-period adjusting entry:    期末调整分录

例句与用法

1. 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。
2. Third , make adjusting entries , journalize and post them in ledger accounts
   第3 ，做调整分录，记入日记帐并过入分类帐。
3. 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。
4. 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。
5. At closing , adjusting entries shall be made for the income and expenses based on the year they belong
   决算时收益及费用，并按其应归属年度作调整分录。

英文释义

名词

1. an accounting entry made at the end of an accounting period to allocate items between accounting periods

其他语言

adjusting entryとは意味：修正記入｛しゅうせい きにゅう｝、修正仕訳｛しゅうせい しわけ｝
adjusting entry meaning： Noun: adjusting entry An accounting entry made at the end of an accounting period to allocate items between accounting periods Derived forms: adjusting entries Type of: accounting entry ...
adjusting entry перевод：бух. корректирующая запись