Such unrecorded revenue is recorded by making an adjusting entry at the end of the period.

此类未记录的收入在会计期末要作调整分录加以记录。

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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.

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。

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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。

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