Such unrecorded revenue is recorded by making an adjusting entry at the end of the period.

此类未记录的收入在会计期末要作调整分录加以记录.

At the end of each year, Solarwind Corporation will make the following adjusting entry to amortize the bond discount…

在每年末，太阳同风公司将作如下的调整分录，以摊销债券折价…

Thus, an adjusting entry is needed to increase the Allowance for Doubtful Accounts from its present level to $5.

因此，需要有一个调整会计分录将坏账准备账户从当时水平提高到5美元。 收藏。

To increase the balance in the allowance account to $1 at February 2, the month-end adjusting entry must add $5 to the allowance.

为在2月2日将坏账准备账户的余额增至1美元，月木的凋整会计分录必须使坏账准备账户金额增加5美元。

To record the portion of total accounts receivable estimated to BE uncollectible, the following adjusting entry should BE made at January 31…

为记录这部分无法收回的坏账，1月31日作调整会计分录如下…

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。