adjusting entryglossary / ADJUSTING ENTRY adjusting entry. An accounting entry made at the end of an accounting period to record previously unrecognized revenue and expenses, as well as changes in assets and liabilities. 词条贡献者 译者陈鹏,毕业于一所培养高级翻译以及跨文化事务专家的精英大学,擅长翻译各种与诉讼及争议解决相关的法律文件。