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.
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.
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.
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.
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