Translation and analysis of words by ChatGPT artificial intelligence
On this page you can get a detailed analysis of a word or phrase, produced by the best artificial intelligence technology to date:
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adjusting entry - translation to English
бухгалтерский учет
корректирующая проводка [запись] (запись, проводимая в конце отчетного периода для подготовки отчетности, удовлетворяющей принципу соответствия доходов и расходов, понесенных для получения этих доходов; необходимость корректирующих записей в конце отчетного периода обусловлена экономической выгодой или задержкой в получении документа, подтверждающего осуществление хозяйственной операции)
синоним
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Definition
Wikipedia
In accounting/accountancy, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of making adjusting entries that pertain to unearned and accrued revenues under accrual-basis accounting. They are sometimes called Balance Day adjustments because they are made on balance day.
Based on the matching principle of accrual accounting, revenues and associated costs are recognized in the same accounting period. However the actual cash may be received or paid at a different time.
