作期末调整分录，记入日记账并过入分类账。
Making end-of-period adjusting entries, journalizing and posting them in ledger accounts.
折旧费用和已耗保险费于会计期末在调整分录中记录。
The cost of depreciATion and expired insurance may be recorded as adjustments AT the end of the accounting 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 revenue is recorded by making an adjusting entry at the end of the period.
折旧费用和已耗保险费于会计期末在调整分录中记录。
Some expenses such as depreciation expense, amortization expense and depletion expense are non-cash expenses.
未经调整的试算平衡表必须调整所有对公司有影响的调整分录。
The unadjusted trial balance must be adjusted to in corporate the effects of all of the adjusting entries.
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.
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.
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.
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.
毕竟调整分录已经是记日记，邮寄，另一的审讯平衡被准备从分类帐帐户。
After all adjusting entries have been journalized and posted, another trial balances is prepared from the ledger accounts.
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.
调整分录是以权责发生制概念为基础，而不是以每月账单或月末经济业务为基础。
The adjusting entries is to take the accounting on the accrual basis notion as the foundation, not take monthly accountant bill or the end transaction of months as the foundation.
在使用这项资产而获益的每个会计期间，要作调整分录以把资产的成本的一部分归入费用。
In each period that benefits from the use of this asset, an adjusting entry is made to allocate a portion of the asset's COST to expense.
因此，在会计期末所作的调整分录仅仅是调整存货账户的余额使其与实际盘存的存货数额相一致。
Therefore, at the end of the period the only adjustment made is to bring the inventory account balance into agreement with the amount of the physical inventory.
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.
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.
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.
在太阳风公司1月3日的调整会计分录中，调整金额（10美元）恰好等于预计无法收回的账款金额。
In the adjusting entry made by Solarwind Company at January 3, the amount of the adjustment ($10) was equal to the estimated amount of uncollectible accounts.
在太阳风公司1月3日的调整会计分录中，调整金额（10美元）恰好等于预计无法收回的账款金额。
In the adjusting entry made by Solarwind Company at January 3, the amount of the adjustment ($10) was equal to the estimated amount of uncollectible accounts.
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