English Dictionary

adjusting entry

名詞

(accounting) A journal entry made to ensure that some financial activity is assigned to the posting period in which the activity occurred.

日本語の意味

会計期間中の取引が正しい期間に帰属するように調整する目的で記帳される仕訳（調整仕訳）を指します。

At year-end, the accountant prepared an adjusting entry to allocate the accrued expenses to the correct reporting period.

年末に、会計担当者は発生した費用を正しい報告期間に配分するために調整仕訳を作成しました。

意味（1）

(accounting) A journal entry made to ensure that some financial activity is assigned to the posting period in which the activity occurred.

adjusting entries （ plural ）