An entry made to record an accrual, such as bad debt expense, that is not yet reflected in the accounting system is best described as a(n):（）
A: ledger entry.
B: adjusting entry.
C: trial balance entry.
A: ledger entry.
B: adjusting entry.
C: trial balance entry.
举一反三
- When three or more accounts are required in one journal entry, the entry is referred to as a A: compound entry. B: triple entry. C: multiple entry. D: simple entry.
- Of the following adjusting entries, which one results in an increase in liabilities and the recognition of an expense at the end of an accounting period? A: The entry to accrue salaries owed to employees at the end of the period. B: The entry to record revenue earned but not yet collected or recorded. C: The entry to record earned portion of rent previously received in advance from a tenant. D: The entry to write off a portion of unexpired insurance.
- What is meant by a prime entry record? A: An entry to the ledger accounts B: The initial recording of a transaction within the accounting system C: The recording of the debit side of a double entry D: The sum of the direct costs incurred during production
- Translate the following special term into English.“结账分录” A: Adjusting Entry B: Closing Entry C: General ledger D: Depreciable Cost
- The entry to record depreciation expense at the end of an accounting period( ). A: reduces the book value of the asset being depreciated B: is an example of an accrual C: reduces the balance in a contra asset acount D: increased the depreciable cost of the asset being depreciated