调整分录的编制非常具有挑战性，所以通常由主计长或优秀的会计师承担。
Making adjusting entries is very challenging, so it is usually done by the controller or an excellent accountant.
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。
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.
对于银行对账单上有的而存户未入账的项目应编制会计分录。
Prepare journal entries to record any items in the bank reconciliation listed as adjustment to the balance per depositor's records.
高速而准确的编制调整分录，是现直表最重要的数据处理环节。
Preparing the adjusting journal entries quickly and accurately is the most important tache in the process of handling data of CFSD.
在日记账中按照借方和贷方记录一个交易的完整的过程被称为编制日记账或编制分录。
To record the entire effects of a business transaction in a journal in terms of debit and credit, the process is referred as to making a journal entry or journalizing.
本文主要介绍了通过工作底稿法编制“现金流量表”的几点问题，其中主要说明了如何编制调整分录。
The paper introduces several problems in drawing up cash flow table by working manuscript. Its emphasis is on how to draw up adjusting subcategory.
一旦所有交易的分析、记账、提交工作完成和所有调整分录编制完成，会计科目就可以被汇总，以财务报表的形式显示出来。
Once all transactions have been analyzed, journalized , and posted and all adjusting entries have been made, the accounts can be summarized and presented in the form of financial statements.
第五步：准备工作底稿财务报表直到所有调整分录编制完成才可以编制。
Step 5. prepare a Worksheet the financial statements cannot be prepared until all of the necessary adjusting entries have been formulated.
编制结账后试算表，确保在结账分录过账之后分类账仍保持平衡。
Preparing an after-closing trial balance. Ensuring that the ledger "remains in balance after Posting of the closing entries."
年中编制月份、季度会计报表，只需做试算和调整分录，不进行结帐。
Month, quarter in establishment in inside in year an accounting statement, needs to do to try to calculate with adjust the journalize, doing not proceed to settle an account.
既革新了调整分录的编制方法，又开辟了计算机编制调整分录的研究领域。
It not only improves the preparing method of adjusting journal entries but also opens up the research field of preparing adjusting journal entries of the computer.
既革新了调整分录的编制方法，又开辟了计算机编制调整分录的研究领域。
It not only improves the preparing method of adjusting journal entries but also opens up the research field of preparing adjusting journal entries of the computer.
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