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 entry
English: adjusting entry
Chinese: 调整分录
Examples:
1. At December 3, two months' interest expense has been incurred, and the following year-end adjusting entry is made...
12月3日,已发生两个月的利息费用,并作年末的调整分录如下…
2. At the end of each accounting period, the amount of accrued income taxes is estimated and recorded in an adjusting entry, as shown below...
在每个会计期末,用一个调整分录估计并记录应计所得税的金额。会计分录如下…
3. At the end of each year, Solarwind Corporation will make the following adjusting entry to amortize the bond discount...
在每年末,太阳同风公司将作如下的调整分录,以摊销债券折价…
4. If the allowance account currently has a credit balance of, say, $4, the month-end adjusting entry should be in the amount of $1.
如果当时坏账准备账户有贷方余额,比如说4美元,则月末的调整会计分录金额应为1美元。
5. In order to determine the revenue earned during the year, the adjusting entry to transfer $1 from the advance on service revenue account would be...
应作出调整分录,将1美元从预收服务费账户转出,以便确认当期已获得的服务费收入。
6. Such unrecorded expenses are recorded by an adjusting entry.
此类未记录的费用在会计期末要作调整分录加以记录。
7. Such unrecorded revenue is recorded by making an adjusting entry at the end of the period.
此类未记录的收入在会计期末要作调整分录加以记录。
8. The adjusting entry is made in the full amount of the estimated expense, without regard for the current balance in the Allowance for Doubtful Accounts.
调整会计分录记录预估损失的金额,不论坏账准备的当期余额是多少。
9. To increase the balance in the allowance account to $1 at February 2, the month-end adjusting entry must add $5 to the allowance.
为在2月2日将坏账准备账户的余额增至1美元,月木的凋整会计分录必须使坏账准备账户金额增加5美元。