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.
   在財政年度結束時，會計師做了幾個調整分錄以反映應計費用。
2. Adjusting entries are necessary to ensure that revenue and expenses are recorded in the correct period.
   調整分錄是必要的，以確保收入和費用在正確的期間內記錄。