accounting adjustment的意思|示意

美 / əˈkaʊntɪŋ əˈdʒʌstmənt / 英 / əˈkaʊntɪŋ əˈdʒʌstmənt /

帐务调整


accounting adjustment的用法详解

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Accounting adjustment refers to the changes made to the financial accounts to ensure accuracy in reporting. It includes adjusting entries, correcting errors and restating financial information. It is usually done at the end of the accounting period.

Adjusting entries can include accruals, deferrals, bad debt estimates and adjusting entries for inventory. Accruals are expenses or revenues that have been incurred but not yet recorded in the financial statements. Deferrals are revenues or expenses that have been recorded in the financial statements but not yet used for the period. Bad debt estimates are recorded when a customer's debt is considered unlikely to be collected. Adjusting entries for inventory are made when the value of the inventory has changed.

Correcting errors is the most important part of accounting adjustment. Errors can be discovered through internal verification, external verification and audit. Internal verification involves the company's internal auditors to review the financial statements. External verification involves outside auditors to review the financial information. Audits are more stringent and cover more detailed aspects of the financial statement.

Restating financial information includes the reclassification of expenses and revenues, review of related accounts and depreciation. Reclassification of expenses and revenues is necessary if the same items were reported incorrectly previously. Reviewing related accounts is important to ensure consistency between accounts. Depreciation is the process of allocating the cost of an asset over its useful life.

Accounting adjustments are important to ensure that financial statements are accurate and up-to-date. They allow companies to be transparent and keep their financial statements reliable.

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accounting adjustment相关短语

1、 accounting adjustment skill 核算技能

2、 purchase-accounting adjustment 收购时的会计调整

3、 money value adjustment accounting 币值调整会计

4、 accounting affairs adjustment 账务调整

5、 accounting standard adjustment 会计准则变化

6、 adjustment of accounting system 会计核算制度