They use five methods to prepare adjusting journal entries, name.
工作底稿和T 形账户是现直表的传统编制方法,在实务工作中被广泛应用,它们都要使用五种方法编制调整分录,即差额编制法、总额编制法、纠偏编制法、跟踪编制法和对应编制法。
Adjusted trial Balance
调整后试算表,指已作调整分录但尚未作结账分录的试算表。
The year-end entry to close the Dividends account would be...
年末,结转股利账户的调整分录如下…
A Probe of Preparing the Adjusting Entries for the 《Statement of Cash Flow》;
《现金流量表》调整分录的编制方法初探
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。
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。
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。
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。
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。
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。
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。
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。
The cost of depreciation and expired insurance may be recorded as adjustments at the end of the accounting period.
折旧费用和已耗保险费于会计期末在调整分录中记录。
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…
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。
In the period in which services are rendered, an adjusting entry is made to record the portion of the revenue earned during the period.
在提供服务的会计期间,要作调整分录记录该时期取得的那部分收入。
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…
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…
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。
