Such unrecorded revenue is recorded by making an adjustingentry 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。
2
In each period that benefits from the use of this asset, an adjustingentry 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。
3
In the adjustingentry made by Solarwind Company at January 3, the amount of the adjustment ($10) was equal to the estimated amount of uncollectible accounts.