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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。
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。
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。
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。
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。
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。
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。
Financial statements are discussed in more detail in later lessons.Step 7.Journalize and Post Adjusting Entries. 财务报表的某些细节将在随后的课文中讨论。
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。
Adjusting entries are made in the journal and then posted to the related ledger account. 调整分录首先记入日记帐，然后过入相应的分类帐帐户。
The adjusting entries should be entered in the general journal and then posted to the general ledger in the same manner as other journal entries. 第七步：记录和提交调整分录调整分录必须记录汇总的日记帐，随后以与其他日记帐相同的方式提交到总分类帐。
Step 5.prepare a Worksheet The financial statements cannot be prepared until all of the necessary adjusting entries have been formulated. 第五步：预备工作底稿财务报表直到所有调整分录编制完成才可以编制。
Such unrecorded expenses are recorded by an adjusting entry. 此类未记录的费用在会计期末要作调整分录加以记录。
Make Closing Entries After the financial statements are prepared and the adjusting entries have been journalized and posted， the closing process must be completed. 结帐的目的是将所有临时科目借贷平衡的两方过到留存收益科目。
The publication of new "ODA outline" indicates the end of Japan?s adjustment of ODA policy in the new century. 新《ODA大纲》的出台 ,标志着日本在新世纪对ODA政策的调整宣告完成。
In this paper, the author proposed a new equal distance adjusting method for the spectrometer, on the basis of detailed analysis of spectrometer?s adjustive process. 分析了分光计调整中出现的各种现象及原因，并指出调节应遵循的规律，提出了分光计的等距离调节法
This trial balance is prepared before the adjusting entries are made；therefore， it is often called the unadjusted trial balance.A trial balance lists each account with its debit or credit balance. 因此，它通常被称为期末调整的试算平衡表一个试算平衡表列示了所有的借方和贷方科目。
If the current fiscal stimulus package retards China’s adjustment process, as many analysts argue that it does, growth rates may be much lower. 而一旦中国现在的财政刺激方案有碍于中国经济的调整，正如很多分析家指出的那样，中国经济的增速可能会低得更多。