entry n. 1.进入,入场;入城;(演员)出场。 2.入口;门口。 3.通道,路口;河口。 4.登记;记载;申报;记录;记载事项,项目,条目。 5.参加;(比赛的)参加人名单。 6.(海关)报关手续,报单。 7.【法律】对土地的侵占;对家宅的侵入。 8.【计算机】输入项目。 a triumphal entry 凯旋入城。 a port of entry 报关海港[口岸]。 double[single] entry 复[单]式簿记。 wordentry (词典的)词条。 entry for consumption 进口货物报单。 entry for free goods 免税货物报单。 make an entry (in) 记入,登记。 make one's entry 出场。
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。
英文解释
an accounting entry made at the end of an accounting period to allocate items between accounting periods