ENGLISH LANGUAGE IN ACCOUNTING
计期末调整账目，以恰当地反映所赚收益和属于那一期间的成本和费用。在结账日所作的会计分录称为调 整分录。
ADJUSTMENTS UNDER ACCRUAL BASIS. Balance-day adjustments are of four main kinds:
权责发生制下的会计调整 结账日调整主要有四类：
(1) Transactions which have been recorded in the books of account during the current period, but which relate wholly or partly to subsequent accounting periods;
(2) Transactions which have occurred during the current period, but which for some reason have not been recorded in the books of account prior to balance day;
(3) Allocations to the current period of its share of the original cost of fixed capital as- sets—depreciation;
(4) Provision for anticipated revenue, costs or losses arising out of the current period?s opera- tions, the exact amounts of which can not be determined at balance-day.
1. 在当期已入账，但应全部或部分地归属于以后的会计期间的交易； 2. 在当期发生，但由于某种原因，在结账日之前没有入账的交易； 3. 固定资产原始成本分配到本期的份额—折旧费；
4. 本期经营产生的预期收益、成本或亏损准备，其确切数额在结账日不能确定的。
The following examples will show how the adjusting entries are made for the four types of adjustments.
下面的例子说明了如何处理这四种调整。
Example 1: Prepaid Expenses
Assume that a business paid a $1 200 premium on April 1 for one year?s assurance in ad- vance. This represents an increase in one asset (prepaid expense) and a decrease in another asset (cash). Thus, the entry would be:
Dr. Prepaid Insurance
Cr. Cash
例 1：预付费用
假设，一个公司 4 月 1 日支付了 1 200 美元的保险金预付一年的保险费。这意味着一种资产（预付费 用）的增加，另一种资产（现金）的减少。因此，会计分录应为：
借：预付保险费
贷：现金
1 200
$ 1 200
$ 1 200
1 200
At the end of April, 1/12 of the $1 200 or $100 had expired or been used up. Therefore, an adjustment has to be made, decreasing or crediting Prepaid Insurance and Increasing or debiting Insurance Expense. The entry would be:
Dr. Insurance Expense
Cr. Prepaid Insurance
$ 100
$100
在 4 月末，1 200 美元的 1/12 或 100 美元到期，因此要进行调整，减少或贷记预付的保险费，增加或
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借记保险费用。其分录为：
借：保险费用
贷：预付保险费
100
100
Example 2: Accrued Salaries
Assume that April 30 falls on the Tuesday for the last weekly payroll period. Then, two days of that week will apply to April, three days to May. The payroll for the week amounted to $2 500, of which $1 000 applied to April and $1 500 to May. The entries would be as follows:
April 30
Dr. Salaries Expense
Cr. Salaries Payable
$ 1 000
$ 1 000
例 2：应计工资
假设 4 月 30 日是 4 月份最后一周的星期二。这样，那周有两天在 4 月份，3 天在 5 月份。这周的工资 额是 2 500 美元，其中 1 000 美元是 4 月的工资，1 500 美元是 5 月的工资。分录如下：
4 月 30 日
借：工资费用
贷：应付工资
1 000
1 000
When the payment of the payroll is made, say, on May 3, the entry would be as follows: May 3.
Dr. Salaries Expense
Salaries Payable
Cr. Cash
$ 1 500 $ 1 000
$ 2 500
假如工资是在 5 月 3 日支付的，其账目应如下： 5 月 3 日
借：应付工资
工资费用 贷：现金
1 000 1 500
2 500
As can be seen above, $1 000 was charged to expense in April and $1 500 in May. The debit to Salaries Payable of $1 000 in May is merely canceled the credit entry made in April, when the liability was set up for the April salaries expense.
从以上可以看出，1 000 美元计为 4 月份的费用，1 500 美元计为 5 月份的费用。5 月份 1 000 美元的 应付工资借方正好与 4 月份所记的贷方相抵，即与当时建立 4 月份应付工资时所记的数相抵。
Example 3: Accumulated Depreciation
This is a valuation of offset account, which means that the balance is offset against the related asset account. In the case of property, plant and equipment, it is desirable to know the original cost as well as the value after depreciation. Assume the machinery costing $15 000 was purchased on February 1 of the current year and was expected to 10 years. With the straight-line method of ac- counting, the depreciation would be $1 500 a year, or $125 a month. The adjusting entry would be as follows:
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ENGLISH LANGUAGE IN ACCOUNTING
Dr. Depreciation Expense
Cr. Accumulated Depreciation
例 3：累计折旧
$ 125
$ 125
这是估价或备抵账户，它意味着其余额应与有关的资产账户相抵消。对于财产和固定资产，不但要知 道其原始成本，而且应了解折旧后的成本。假设成本为 15 000 美元的机械在当年 2 月 1 日买入，并预计将 使用 10 年。用直线法计算折旧，折旧费是每年 1 500 美元，或每月 125 美元。调整分录如下：
借：折旧费用
贷：累计折旧
1 200
1 200
At the end of April, Accumulated Depreciation would have a balance of $375, representing three months? accumulated depreciation. The account would be shown in the balance sheet as fol- lows:
Machinery
Less: Accumulated Depreciation
$ 15 000
375
$ 14 625
到四月末，累计折旧将会有 375 美元余额，代表 3 个月的累计折旧数额。这笔账反映在资产负债表上 的情况应该是：
机械
减： 累计折旧
15 000 375
14 625
Example 4: Allowance for Uncollected Accounts
A business with many accounts receivables will reasonably expect to have losses from un- collectible accounts. It will be not known which specific accounts will not be collect, but past ex- perience furnishes an estimate of the total uncollectible amount.
例 4：坏账准备
一个有很多应收账款的公司要遭受收不回账款的损失，这是在意料之中的事。具体哪笔账收不回来事 先无法知晓，但过去的经验可以提供不能收回的账款总量的估计数。
Assume that a business estimates that 1 percent of sales on account will be uncollectible. Then, if such sales $10 000 for April, it is estimated that $100 will be uncollectible. The actual loss may not definitely be determined for a year or more, but the loss attributed to April sales would call for an adjusting entry.
Dr. Uncollectible Accounts expense
Cr. Allowance for Uncollectible Accounts
$ 100
$ 100
假设，一个公司估计有 1%的赊账销货款将收不回来。如果赊销收入 4 月份是 10 000 美元，那么估计 将有 100 美元收不回来。一年或更长的时间里实际的损失无法肯定，但分摊到 4 月份的损失需要调整：
借：坏账损失费用
贷：账坏准备
1 200
1 200
If the balance in Accounts Receivable at April 30 was $9 500 and the previous month?s bal- ance in Allowance for Uncollectible Accounts was $300, the balance sheet at April 30 would show
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the following:
Accounts Receivable
Less: Allowance for Uncollectible Accounts
$ 9 500
400
$ 9 100
如果 4 月 30 日的应收账款余额是 9 500 美元，坏账准备余额为 300 美元，4 月 30 日的资产负债表该 项目应列示如下：
应收账款 减： 坏账准备
9 500 400
9 100
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