adjustment entry; adjusting entry

简明释义

调整分录

英英释义

例句

1.The accountant reviewed the trial balance and identified several accounts needing an adjusting entry.

会计审查了试算表，并识别出几个需要做调整分录的账户。

2.At the end of the accounting period, the accountant made an adjusting entry to account for accrued expenses.

在会计期末，会计师做了一个调整分录以计算应计费用。

3.An adjustment entry is often required for prepaid expenses that need to be expensed over time.

调整分录通常用于需要分期摊销的预付费用。

4.To ensure accurate financial statements, an adjustment entry was necessary to reflect the depreciation of assets.

为了确保财务报表的准确性，有必要做一个调整分录来反映资产的折旧。

5.The company forgot to record some sales revenue, so they had to create an adjusting entry to include it.

公司忘记记录一些销售收入，因此他们不得不创建一个调整分录来包含这些收入。

作文

In the realm of accounting, the term adjustment entry; adjusting entry plays a crucial role in ensuring that financial statements accurately reflect the economic activities of a business. An adjustment entry; adjusting entry is essentially a journal entry made at the end of an accounting period to update account balances before financial statements are prepared. This process is essential for adhering to the accrual basis of accounting, which recognizes revenues and expenses when they are incurred, rather than when cash is exchanged. For instance, consider a company that provides services in December but does not receive payment until January. Without making an adjustment entry; adjusting entry, the revenue would not be recognized in the correct accounting period, leading to misleading financial statements. The adjustment entry; adjusting entry would involve recognizing the revenue earned in December, thereby providing a more accurate picture of the company's financial performance during that month.There are two primary types of adjustment entries; adjusting entries: accruals and deferrals. Accruals involve recognizing revenues or expenses that have been incurred but not yet recorded in the accounts. For example, if a company owes salaries to its employees for work performed in December but will not pay them until January, an adjustment entry; adjusting entry must be made to record the salary expense in December. This ensures that the financial statements reflect all expenses related to that period, providing stakeholders with a clearer understanding of the company’s financial position.On the other hand, deferrals involve postponing the recognition of revenues or expenses that have already been recorded. This usually occurs with prepaid expenses or unearned revenues. For instance, if a business receives payment in advance for services it has yet to provide, it must make an adjustment entry; adjusting entry to defer the revenue until the service is rendered. This prevents the premature recognition of income, which could distort the financial results.The importance of adjustment entries; adjusting entries cannot be overstated. They ensure compliance with accounting principles and standards, such as the Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). By making these adjustments, accountants can provide a more accurate representation of a company’s financial health, which is vital for decision-making by management, investors, and creditors.Moreover, failing to make necessary adjustment entries; adjusting entries can lead to significant consequences, including misstatements in financial reporting, which can result in legal penalties or loss of credibility with stakeholders. In today's competitive business environment, transparency and accuracy in financial reporting are paramount. Therefore, businesses must prioritize the timely and accurate recording of adjustment entries; adjusting entries in their accounting practices.In conclusion, understanding the concept of adjustment entry; adjusting entry is fundamental for anyone involved in accounting and finance. These entries help ensure that financial statements present a true and fair view of a company's financial position and performance. As businesses continue to evolve and expand, the need for precise accounting practices, including the diligent application of adjustment entries; adjusting entries, will remain a cornerstone of sound financial management.

在会计领域，术语调整分录；调整条目在确保财务报表准确反映企业的经济活动方面发挥着至关重要的作用。调整分录；调整条目本质上是在会计期末所做的日记账分录，用于在准备财务报表之前更新账户余额。这个过程对于遵循权责发生制会计原则至关重要，该原则在收入和费用发生时而不是现金交换时确认这些项目。例如，考虑一家在12月份提供服务但直到1月份才收到付款的公司。如果不进行调整分录；调整条目，收入将无法在正确的会计期间内确认，从而导致财务报表误导。调整分录；调整条目将涉及承认在12月份赚取的收入，从而更准确地反映该公司在当月的财务表现。调整分录；调整条目主要有两种类型：应计和递延。应计涉及确认已经发生但尚未记录在账户中的收入或费用。例如，如果一家公司欠员工12月份工作的工资，但直到1月份才支付，则必须进行调整分录；调整条目以在12月份记录工资费用。这确保财务报表反映与该期间相关的所有费用，为利益相关者提供了公司财务状况的更清晰理解。另一方面，递延涉及推迟确认已记录的收入或费用。这通常发生在预付费用或未赚取收入的情况下。例如，如果一家公司提前收到服务的付款但尚未提供服务，则必须进行调整分录；调整条目以递延收入，直到服务提供为止。这防止了收入的过早确认，这可能会扭曲财务结果。调整分录；调整条目的重要性不容小觑。它们确保遵守会计原则和标准，如公认会计原则（GAAP）和国际财务报告准则（IFRS）。通过进行这些调整，会计人员可以提供公司财务健康状况的更准确表示，这对于管理层、投资者和债权人的决策至关重要。此外，未能进行必要的调整分录；调整条目可能会导致重大后果，包括财务报告中的错误陈述，这可能导致法律处罚或失去与利益相关者的信誉。在当今竞争激烈的商业环境中，财务报告的透明度和准确性至关重要。因此，企业必须优先考虑在其会计实践中及时和准确地记录调整分录；调整条目。总之，理解调整分录；调整条目的概念对于任何参与会计和财务的人来说都是基础。这些分录帮助确保财务报表呈现公司财务状况和业绩的真实和公正的视图。随着企业不断发展壮大，精确的会计实践的需求，包括勤勉地应用调整分录；调整条目，将始终是健全财务管理的基石。