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1·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。

2·The unadjusted trial balance must be adjusted to in corporate the effects of all of the adjusting entries.

未经调整的试算平衡表必须调整所有对公司有影响的调整分录。

3·Making adjusting entries is very challenging, so it is usually done by the controller or an excellent accountant.

调整分录的编制非常具有挑战性，所以通常由主计长或优秀的会计师承担。

4·After all adjusting entries have been journalized and posted, another trial balances is prepared from the ledger accounts.

毕竟调整分录已经是记日记，邮寄，另一的审讯平衡被准备从分类帐帐户。

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

第五步：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。

6·After the adjusting entries have been posted an adjusted trial balance can be made to test the equality of total debit and total credit balance of all ledger accounts.

调整分录过账后，就可以编制调整后试算表，以检查所有分类账账户的借方余额和贷方余额总计是否相等。

7·The adjusting entries is to take the accounting on the accrual basis notion as the foundation, not take monthly accountant bill or the end transaction of months as the foundation.

调整分录是以权责发生制概念为基础，而不是以每月账单或月末经济业务为基础。

8·Once all transactions have been analyzed, journalized , and posted and all adjusting entries have been made, the accounts can be summarized and presented in the form of financial statements.

一旦所有交易的分析、记账、提交工作完成和所有调整分录编制完成，会计科目就可以被汇总，以财务报表的形式显示出来。

9·This trial balance is prepared before the adjusting entries are made; therefore, it is often called the unadjusted trial balance. A trial balance lists each account with its debit or credit balance.

因此，它通常被称为期末调整的试算平衡表一个试算平衡表列示了所有的借方和贷方科目。

10·Preparing the adjusting journal entries quickly and accurately is the most important tache in the process of handling data of CFSD.

高速而准确的编制调整分录，是现直表最重要的数据处理环节。