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adjusting entries中文是什么意思

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用"adjusting entries"造句"adjusting entries"怎么读"adjusting entries" in a sentence

中文翻译手机手机版

  • (调整分录):在会计期末所做的分录,以使账户反映最新的情况。
  • 整理帐

例句与用法

  • 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。
  • 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。
  • 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。
  • 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。
  • 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。
  • Every adjusting entry affects both an income statement account and a balance sheet account
    每笔调整分录都会影响到一个收益表帐户和一个资产负债表帐户。
  • Adjusting entries assign revenues to the period in which they are earned and expenses to the period in which they are incurred
    调整分类是收入记入其实现的会计期间,也使费用记入其发生的会计期间。
  • The adjusting entries can be recorded in the journal when they are entered on the work sheet , but it is not necessary to jour ? nalize them at the same time
    调整分录在记入结帐计算表的同时可以记入日记帐,但并没有必要同时进行。
用"adjusting entries"造句  

百科解释

In accounting/accountancy, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of making adjusting entries that pertain to unearned and accrued revenues under accrual-basis accounting.
详细百科解释
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