In each period that benefits from the use of this asset, an adjusting entry is made to allocate a portion of the asset's COST to expense.
在使用这项资产而获益的每个会计期间,要作调整分录以把资产的成本的一部分归入费用。
Journalize the adjusting entry needed on December 31, the end of the current accounting period, for each of the following independent cases affecting Chicago Mercantile Services (CMS).
分录调整输入需要在十二月三十一日结束,目前的会计期间,下列每个独立的情况下影响芝加哥商业服务(厘米)。
In the adjusting entry made by Solarwind Company at January 3, the amount of the adjustment ($10) was equal to the estimated amount of uncollectible accounts.
在太阳风公司1月3日的调整会计分录中,调整金额(10美元)恰好等于预计无法收回的账款金额。