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1·Such unrecorded revenue is recorded by making an adjusting entry at the end of the period.

此类未记录的收入在会计期末要作调整分录加以记录。

2·In each period that benefits from the use of this asset, an adjusting entry is made to allocate a portion of the asset's COST to expense.

在使用这项资产而获益的每个会计期间，要作调整分录以把资产的成本的一部分归入费用。

3·In the adjusting entry made by Solarwind Company at January 3, the amount of the adjustment ($10) was equal to the estimated amount of uncollectible accounts.

在太阳风公司1月3日的调整会计分录中，调整金额（10美元）恰好等于预计无法收回的账款金额。

4·Removing an entry from the queue involves extracting the entry pointed to by the head pointer and then adjusting the head pointer to point toward the entry that followed the removed entry.

将一条数据移出队列的操作包括将头指针指向的条目取出，将一条数据移出队列的操作包括将头指针指向的条目取出，同时调整头指针使之指向排在被移出条目之后的位置。