adjusting entryglossary / ADJUSTING ENTRY, 调整分录 adjusting entry调整分录 在会计期结束时,对先前未确认的收入、费用及资产负债的变动情况进行登录。 词条贡献者 译者Terence,毕业于国内顶尖法学院,擅长翻译各种与复杂结构性融资相关的法律文件。
adjusting entry ADJUSTING ENTRY adjusting entry. An accounting entry made at the end of an accounting period to record previously unrecognized revenue and expenses,…