问题
单项选择题
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. ledger entry.
B. adjusting entry.
C. trial balance entry.
答案
参考答案：B
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