adjusting entries

adjusting entries 基本解释

[经] 调整分录

词组短语

1、adjusting entries from bank reconciliation [经] 根据银行往来调节的调整分录

adjusting entries 用法和例句

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得。

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、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。

4、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。

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。

6、Adjusting entries are made in the general journal and posted to the related ledger accounts.

调整分录应在普通日记账中登记，并过入相应的分类账账户。

7、The general practice is to record adjusting entries in the journal before they are posted to the ledger.

一般的做法是先把调整分录记入日记帐, 然后才过入分类账。

重点词汇

adjusting n. 调节（作用）；校准；调整；调制 v. （改变…以）适应，调整，校正( adjust的现在分词 )

entries n. 进入；（词典所列的）词目（entry的复数形式）