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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.
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Such unrecorded revenue is recorded by making an adjusting entry at the end of the period.
此类未记录的收入在会计期末要作调整分录加以记录.
When we discuss the worksheet, the term adjusting entry should not be omitted.
当我们讨论工作底稿的时候, 该期调整分录不能被删除.
调整分录???
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