adjusting journal entry

简明释义

日记帐调整分录

英英释义

例句

1.To match revenues and expenses, an adjusting journal entry 调整分录 is necessary at the end of each month.

为了匹配收入和支出，每个月底都需要进行一个调整分录 adjusting journal entry。

2.We discovered that we forgot to record a sale, so we will process an adjusting journal entry 调整分录 to correct this oversight.

我们发现忘记记录了一笔销售，因此我们将处理一个调整分录 adjusting journal entry 来纠正这个疏漏。

3.At the end of the accounting period, we need to create an adjusting journal entry 调整分录 to account for accrued expenses.

在会计期末，我们需要创建一个调整分录 adjusting journal entry 来记录应计费用。

4.The adjusting journal entry 调整分录 for prepaid rent helps ensure our financial statements are accurate.

预付租金的调整分录 adjusting journal entry 有助于确保我们的财务报表准确无误。

5.The accountant made an adjusting journal entry 调整分录 to reflect the depreciation of equipment.

会计师做了一个调整分录 adjusting journal entry 来反映设备的折旧。

作文

In the world of accounting, precision and accuracy are paramount. One of the essential tools that accountants use to maintain this precision is the adjusting journal entry. An adjusting journal entry is a journal entry made at the end of an accounting period to update the balances of certain accounts and ensure that the financial statements reflect the true financial position of a company. These entries are crucial for adhering to the accrual basis of accounting, which recognizes revenues and expenses when they occur, rather than when cash is exchanged.The process of creating an adjusting journal entry involves several steps. First, accountants must review all accounts to identify any discrepancies or adjustments needed. Common reasons for these adjustments include accrued revenues, accrued expenses, deferred revenues, and prepaid expenses. For instance, if a company has provided services but has not yet billed the client by the end of the accounting period, an adjusting journal entry is necessary to recognize that revenue. This ensures that the income statement accurately reflects the earnings for that period.Similarly, expenses that have been incurred but not yet paid also require an adjusting journal entry. For example, if a company has received utilities for which it has not yet paid, it must record an adjustment to reflect the expense in the current period. This practice not only aligns with accounting principles but also provides stakeholders with a clearer picture of the company's financial health.Another important aspect of adjusting journal entries is the treatment of deferred revenues and prepaid expenses. Deferred revenues occur when a company receives payment before delivering goods or services. In such cases, an adjusting journal entry is made to recognize the revenue only when the service is performed or the product is delivered. On the other hand, prepaid expenses are costs that have been paid in advance, such as insurance premiums. An adjusting journal entry is used to allocate these expenses over the periods they benefit, ensuring that the expense is matched with the revenue it helps generate.The significance of adjusting journal entries cannot be overstated. They play a critical role in ensuring that financial statements are accurate and compliant with accounting standards. By making these adjustments, accountants help to prevent misstatements that could lead to financial misrepresentation. This, in turn, fosters trust among investors, creditors, and other stakeholders who rely on financial statements to make informed decisions.In conclusion, understanding the function and importance of adjusting journal entries is vital for anyone involved in accounting or finance. These entries are not merely technicalities; they are essential for presenting a true and fair view of a company’s financial performance. Without them, financial statements would be misleading, potentially resulting in poor business decisions. Therefore, mastering the art of creating and managing adjusting journal entries is a fundamental skill for accountants and financial professionals alike.

在会计领域，精确和准确至关重要。会计师用来维持这种精确性的基本工具之一就是调整分录。调整分录是在会计期末进行的分录，用于更新某些账户的余额，并确保财务报表反映公司的真实财务状况。这些分录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确认，而不是在现金交换时。创建调整分录的过程涉及几个步骤。首先，会计师必须审查所有账户，以识别任何差异或需要调整的事项。常见的调整原因包括应计收入、应计费用、递延收入和预付费用。例如，如果一家公司在会计期末提供了服务但尚未向客户开票，则需要进行调整分录以确认该收入。这确保了损益表准确反映该期间的收益。同样，已经发生但尚未支付的费用也需要进行调整分录。例如，如果一家公司收到了尚未支付的公用事业费用，则必须记录调整以反映当前期间的费用。这种做法不仅符合会计原则，还为利益相关者提供了公司财务健康状况的更清晰图景。调整分录的另一个重要方面是递延收入和预付费用的处理。当公司在交付商品或服务之前收到付款时，就会发生递延收入。在这种情况下，需要进行调整分录，以便在提供服务或交付产品时确认收入。另一方面，预付费用是指已提前支付的费用，例如保险费。需要进行调整分录以将这些费用分配到其受益的期间，确保费用与其帮助产生的收入相匹配。调整分录的重要性不容小觑。它们在确保财务报表准确并符合会计标准方面发挥着关键作用。通过进行这些调整，会计师帮助防止可能导致财务错误陈述的误报。这反过来又增强了投资者、债权人和其他依赖财务报表做出明智决策的利益相关者之间的信任。总之，理解调整分录的功能和重要性对任何参与会计或财务的人来说都是至关重要的。这些分录不仅仅是技术细节；它们对于呈现公司财务业绩的真实和公正的视图至关重要。如果没有它们，财务报表将会产生误导，可能导致错误的商业决策。因此，掌握创建和管理调整分录的艺术是会计师和金融专业人士必须具备的基本技能。