Describe and prepare the four basic types of adjusting entries.

描述和编制四种基本的调整分录。

Adjusting entries are based upon the concepts of accrual accounting.

调整分录是以权责发生制会计概念为基础的.

Third, make adjusting entries, journalize and post them in ledger accounts.

第3，做调整分录，记入日记帐并过入分类帐。

Third, make adjusting entries , journalize and post them in ledger accounts.

第3, 做调整分录, 记入日记帐并过入分类帐.

Nevertheless, all adjusting entries fall into one of the following four categories.

但是, 所有的调整分录都属于以下四种类型之一.

Making end-of-period adjusting entries, journalizing and posting them in ledger accounts.

作期末调整分录，记入日记账并过入分类账。

Adjusting entries are made in the general journal and posted to the related ledger accounts.

调整分录应在普通日记账中登记,并过入相应的分类账账户.

Making end - of - period adjusting entries, journalizing and posting them in ledger accounts.

作期末调整分录, 记入日记账并过入分类账.

Step 5. prepare a Worksheet The financial statements cannot be prepared until all of the necessary adjusting entries have been formulated.

准备工作底稿财务报表直到所有调整分录编制完成才可以编制。

After the financial statements are prepared and the adjusting entries have been journalized and posted, the closing process must be completed.

当财务报表制作完成，调整分录被记录和提交，结账的程序就必须完成。