会计调整分录

会计调整分录会计调整分录
  1. 折旧费用和已耗保险费于会计期末在调整分录中记录。

    The cost of depreciation and expired insurance may be recorded as adjustments at the end of the accounting period .

  2. 此类未记录的费用在会计期末要作调整分录加以记录。

    Such unrecorded expenses are recorded by an adjusting entry .