adjusting entries meaning in Chinese
（调整分录）：在会计期末所做的分录，以使账户反映最新的情况。
整理帐
Examples
- Adjusting entries are based upon the concepts of accrual accounting
调整分录是以权责发生制会计概念为基础的。 - Third , make adjusting entries , journalize and post them in ledger accounts
第3 ，做调整分录，记入日记帐并过入分类帐。 - We need to adjust entries when we apportion the costs of prepaid expenses
我们分摊预付费用的成本时，需要编制调整分录。 - The recording of depreciation expense is an adjusting entry which apportions a recorded cost
记录折旧费用是一笔将已入账的成本进行分摊的调整分录。 - At closing , adjusting entries shall be made for the income and expenses based on the year they belong
决算时收益及费用，并按其应归属年度作调整分录。