adjusting entries 中文意思是什麼
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Third, make adjusting entries, journalize and post them in ledger accounts
第3 ，做調整分錄，記入日記帳並過入分類帳。 -
At closing, adjusting entries shall be made for the income and expenses based on the year they belong
決算時收益及費用，並按其應歸屬年度作調整分錄。 -
Adjusting entries are based upon the concepts of accrual accounting
調整分錄是以權責發生制會計概念為基礎的。 -
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
調整分錄在記入結帳計算表的同時可以記入日記帳，但並沒有必要同時進行。 -
Adjusting entries assign revenues to the period in which they are earned and expenses to the period in which they are incurred
調整分類是收入記入其實現的會計期間，也使費用記入其發生的會計期間。
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