adjusting entries
英 [əˈdʒʌstɪŋ ˈɛntriz]
美 [əˈdʒʌstɪŋ ˈɛntriz]
网络 调整分录; 账户的调整; 调整业务
双语例句
- After the financial statements are prepared and the adjusting entries have been journalized and posted, the closing process must be completed.
当财务报表制作完成，调整分录被记录和提交，结账的程序就必须完成。 - 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。 - 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。 - After all adjusting entries have been journalized and posted, another trial balances is prepared from the ledger accounts.
毕竟调整分录已经是记日记，邮寄，另一的审讯平衡被准备从分类帐帐户。 - Adjusting entries are made in the general journal and posted to the related ledger accounts.
调整分录应在普通日记账中登记，并过入相应的分类账账户。 - The general practice is to record adjusting entries in the journal before they are posted to the ledger.
一般的做法是先把调整分录记入日记帐，然后才过入分类账。 - 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。 - 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。 - Over the 40-year life of the bond issue, adjusting entries are made to gradually transfer the balance in the Discount account into interest expense.
在债券发行的40年内，调整分录逐渐地把折价账户的余额转入利息费用账户。 - 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。 - A business may need to make dozen or more adjusting entries at the end of each accounting period.
在每个会计期末，企业可能需要十几个甚至更多个调整分录。 - After the adjusting entries have been posted, an adjusted trial balance can be made to test the equality of total debit and total credit balance of all ledger accounts.
调整分录过账后，就可以编制调整后试算表，以检查所有分类账账户的借方余额和贷方余额总计是否相等。 - Nevertheless, all adjusting entries fall into one of the following four categories.
但是，所有的调整分录都属于以下四种类型之一。 - Therefore, it is necessary to make the adjusting entries at the end of an accounting period.
因此，就有必要在会计期间终了时作调整分录。 - I use VFP language, design with codes, utilize the computer of adjusting journal entries of the corresponding relationship method, and successes in the regulation in the computerized accounting teaching software.
笔者运用VFP语言，采用代码设计，实现对应关系法调整分录的计算机编制，并在电算会计教学软件中全面调试通过。 - Preparing the adjusting journal entries quickly and accurately is the most important tache in the process of handling data of CFSD.
高速而准确的编制调整分录，是现直表最重要的数据处理环节。 - I also analyze the defects of the traditional adjusting journal entries, the thinking of preparing the corresponding relation, the design of datasheet, the steps of preparing and the design of codes, to be innovation of this thesis.
其中，系统分析传统调整分录的缺陷、对应关系法的编制思路、数据表设计、编制步骤和代码设计都是本文的创新之处。 - Computerized Research on Adjusting Journal Entries of Cash-flow Statement
现金流量表调整分录的电算化研究 - Since the appearance of cash flow statement, the principles and methods of traditional adjusting journal entries have been using as an orthodox method with little doubt.
自从现金流量表诞生以来，传统调整分录的这些编制原理和方法，一直作为一种正统方法沿用至今，很少有人质疑。 - It not only improves the preparing method of adjusting journal entries but also opens up the research field of preparing adjusting journal entries of the computer.
既革新了调整分录的编制方法，又开辟了计算机编制调整分录的研究领域。