adjusting entry

adjusting entry 基本解释

调整记录

词组短语

1、ending-of-period adjusting entry [经] 期末调整分录

adjusting entry 用法和例句

1、Such unrecorded expenses are recorded by an adjusting entry.

此类未记录得费用在会计期末要作调整分录加以记录。

2、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。

3、Such unrecorded revenue is recorded by making an adjusting entry at the end of the period.

此类未记录得收入在会计期末要作调整分录加以记录。

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。

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 )

entry n. 进入，入场；入口处，门口；登记，记录；参加比赛的人