• 1. Adjusting entries: 调整分录 | 在会计期末所做的分录 | 调剂分录
• 2. Make Adjusting Entries: 登记调整分录
• 3. adjusting entries for: 应计收入的调整分录 | 应计未付报酬的调整分录

更多释义

• 1.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。
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• 2.The unadjusted trial balance must be adjusted to in corporate the effects of all of the adjusting entries.
  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。
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• 3.Making adjusting entries is very challenging, so it is usually done by the controller or an excellent accountant.
  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。
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