adjusting entry

n.an accounting entry made at the end of an accounting period to allocate items between accounting periods

1. At the end of the fiscal year, the accountant made several adjusting entries to reflect accrued expenses.
   在财政年度结束时，会计师做了几个调整分录以反映应计费用。
2. Adjusting entries are necessary to ensure that revenue and expenses are recorded in the correct period.
   调整分录是必要的，以确保收入和费用在正确的期间内记录。