China Orb, online Chinese to English dictionary with nearly 1 million entries and plenty of excellent examples. The pin yin and pronunciation sound of Chinese wrods are provided. China Orb includes a lot of Chinese professional terms in many industries such as Medicine, Chemistry, Mechanism, Electricity, Computer, Economy, Law, Architecture. If you can not find satisfying translation elsewhere,try China Orb Chinese to English dictionary.

China Orb, online English to Chinese dictionary with more than 1 million entries and plenty of excellent examples. China Orb includes a lot of English professional terms in many industries such as Medicine, Chemistry, Mechanism, Electricity, Computer, Economy, Law, Architecture. If you can not find satisfying translation elsewhere,try China Orb English to Chinese dictionary.

adjusting entries
English: adjusting entries
Chinese: 【经】 调整分录
Examples:
1. A business may need to make dozen or more adjusting entries at the end of each accounting period.
在每个会计期末,企业可能需要十几个甚至更多个调整分录。
2. 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。
3. After the adjusting entries have been posted, an adjusted trial balance can be made to test the equality of total debit and total credit balance of all ledger accounts.
调整分录过账后,就可以编制调整后试算表,以检查所有分类账账户的借方余额和贷方余额总计是否相等。
4. Instead of making end-of-period adjusting entries to record uncollectible accounts expense on the basis of estimates, these companies recognize no uncollectible accounts expense until specific receivables are determined to be worthless
这些公司不是在预估的基础上作期末调整会计分录来记录坏账损失,而是直至某一账款确定价值不再时才确认坏账损失。
5. Making end-of-period adjusting entries, journalizing and posting them in ledger accounts.
作期末调整分录,记入日记账并过入分类账。
6. 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。
7. Over the 40-year life of the bond issue, adjusting entries are made to gradually transfer the balance in the Discount account into interest expense.
在债券发行的40年内,调整分录逐渐地把折价账户的余额转入利息费用账户。
8. 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。
9. While under a periodic system, the inventory account does not change at the usual time. The amount of the ending inventory is produced after the adjusting entries are only made at the end of the period.
而在定期盘存制下,平时存货账户没有任何变化,只有在会计期末调整分录后,才会产生期末存货的数值。