| 1. | 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。 |
| 2. | 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。 |
| 3. | 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。 |
| 4. | 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。 |
| 5. | 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。 |
| 6. | Every adjusting entry affects both an income statement account and a balance sheet account
每笔调整分录都会影响到一个收益表帐户和一个资产负债表帐户。 |
| 7. | Adjusting entries assign revenues to the period in which they are earned and expenses to the period in which they are incurred
调整分类是收入记入其实现的会计期间，也使费用记入其发生的会计期间。 |
| 8. | The adjusting entries can be recorded in the journal when they are entered on the work sheet , but it is not necessary to jour ? nalize them at the same time
调整分录在记入结帐计算表的同时可以记入日记帐，但并没有必要同时进行。 |
