单词 | adjusting entry |
释义 | > as lemmasadjusting entry adjusting entry n. Accounting a journal entry made at the end of an accounting period which allocates expenditure to the particular period in which it was spent. ΚΠ 1773 4th Rep. Comm. Secrecy State E. India Co. No. 61 in Rep. Comm. House of Commons (1804) IV. 248 We have in consequence authorized him to make the adjusting Entries contained in the Statement. 1877 M. M. Kirkman Railway Revenue xiii. 173 [His] account will show no corresponding debits, until the adjusting entry is made from the transfer balance sheet. 1925 Ann. Amer. Acad. Polit. & Social Sci. 118 185/2 Such a procedure does not give the student practice in preparing adjusting entries and other working papers from a given set of conditions. 2006 S. A. Finkler & D. M. Ward Accounting Fund. for Health Care Managem. vi. 43 These wages will not be paid until the following year. This requires an adjusting entry to accrue this year's labor expenses. < as lemmas |
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