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。

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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。

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