Reversingentriesaremadeonthefirstdayofanaccountingperiod 　　inordertoremovecertainadjustingentriesmadeintheprevious 　　accountingperiod.Reversingentriesareusedinordertoavoidthe 　　doublecountingofrevenuesorexpensesandtoallowfortheefficient 　　processingofdocuments.Reversingentriesaremostoftenusedwith 　　accrual-typeadjustingentries. 　　Toillustratereversingentries,let’sassumethataretailerusesa 　　temporaryhelpservicefromDecember15–31.Thetempagencywillbill 　　theretaileronJanuary10andtheretaileragreestopaytheinvoiceby 　　January15.Iftheretailer’saccountingyearendsonDecember31,the 　　retailerwillmakeanaccrual-typeadjustingentryfortheestimated 　　amount.Iftheestimatedamountis$18,000theretailerwilldebitTemp 　　ServiceExpensefor$18,000andwillcreditAccruedExpensesPayablefor 　　$18,000.Thisadjustingentryassuresthattheretailer’sincome 　　statementandbalancesheetasofDecember31willincludethetemp 　　serviceexpenseandobligation. 　　OnJanuary1,theretailerentersthefollowingreversingentry: 　　debitAccruedExpensesPayablefor$18,000andcreditTempService 　　Expensefor$18,000.Whentheactualinvoicearrivesfromthetemp 　　agencyonJanuary11,theretailercansimplydebittheinvoiceamount 　　toTempServiceExpense.Iftheinvoiceis$18,000theTempService 　　Expensewillshow$0.(Thecreditfromthereversingentryandthedebit 　　fromtheinvoiceentry.)Thankstothereversingentry,theretailer 　　didnothavetostopandconsiderwhethertheinvoiceamountpertainsto 　　DecemberorJanuary. 　　Iftheinvoiceamountis$18,180theentireamountisdebitedtoTemp 　　ServiceExpenseand$180willappearasaJanuaryexpense.This 　　insignificantamountisacceptablesincetheadjustingentryamountwas 　　anestimate. 　　另一种情况,用例子来说,如果你2000年计入了一笔房租deposit-押金（性质与平prepayment一样）, 　　Dr.Deposit 　　Cr.Cash 　　今年你停止了租用并且发现押金拿不回来了,你 　　Dr.Expense 　　Cr.Deposit 　　有时候也说这是对与deposit的reversal