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.
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.
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