单选题
An entry made to record an accrual, such as bad debt expense, that is not yet reflected in the accounting system is best described as a(n):
A、
A. ledger entry.
B、
B. adjusting entry.
C、
C. trial balance entry.
【正确答案】
B
【答案解析】
[分析] 如果基于权责发生制记录的相关金额(如坏账费用)尚未反映在会计系统中，则这类金额通常属于调整账金额。 [考点] 会计系统中的信息流
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