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分录

v.journalize
网络journal entry; journalizing; reversing entry

分录

英-汉网络释义

分录

journal entry

会计英语词汇 ... Issued capital stock 已发行股本 Journal entry 日记帐, 分录 Liability 负债 ...

journalizing

1.分录(journalizing)将交易依借贷法则登入日记簿内. 2.过帐(posting)将日记簿上的借贷分录,过入分类帐内的适当帐户. 3.试算(pr…

reversing entry

6.回转分录（reversing entry）之主要目的在使后续相关交易的记录更为简便，下列期末调整分录何者不适合於下期期初作回转 …

journalize

会计英语_百度文库 ... journal voucher 分录凭单，分录传票 journalize 分录 judgement bond 判决债券 ...

Entries

《中级会计·12版》Kieso版英文术语对照 ... as going concern 持续经营主体 Entries: 记录；分录 reversing 转回分录 ...

journal entries

会计小锦囊考生应留意题目的指示，不要混淆以日记分录 (journal entries)形式或以分类帐 ( ledgernpu.edu.twnat.gov.twau.edu.…

Journals

ERP英文菜单翻译——GL 中文翻译 - ERP系统 -... ... Import 汇入 Journals 分录 Journal Source 节段架构 ...

例句：

account created by the debit part of the entry is closed into the Income Summary account in the same manner as any other expense account .

上述分录中借记的坏账损失像其他费用一样结转到收益汇总账户。

account has no entries and no balance except during the process of closing the accounts at the end of the accounting period .

除了在会计期末的结账过程以外，收益汇总账户无分录也无余额。

To record a transaction in a journal in terms of debit and credit is referred to as making a journal entry or journalizing.

用借项和贷项在日记帐中记录一笔业务叫做日记帐分录或记日记帐。

Only once sequence per document is possible , with the exception of journal entries where the sequence is defined in journals .

除了分类帐定义分类帐分录外，每个凭证可以定义唯一的序列。

The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a credit to Accumulated Depreciation .

记录折旧的会计分录包括借记折旧费账户和贷记累计折旧账户。

The usual accounting entry for amortization consists of a debit to Amortization Expense and a credit to the intangible asset account .

摊销的一般会计分录由借记摊销费和贷记无形资产账户组成。

entries to record any items in the bank reconciliation listed AS adjustment to the balance per depositor 's records .

对于银行对账单上有的而存户未入账的项目应编制会计分录。

The cost of depreciATion and expired insurance may be recorded as adjustments AT the end of the accounting period.

折旧费用和已耗保险费于会计期末在调整分录中记录。

When the money is paid , the system will automatically generate corresponding accounting entries .

在付款的同时，系统会自动生成相应的会计分录。

At the date of a sales transaction , no entry is made to record the cost of the merchandise that has been sold .

在销货业务发生时，对于已出售的商品成本不作分录。

The entry to record receipt of a cash dividend consists of a debit to cash and a credit to Dividend Revenue .

收到现金股利时所作的分录是：借记现金，贷记股利收入。

The entry to be made to record the annual amortization expense would be .

记录年摊销费的会计分录是 …

Double-entry accounting means that the amounts of debit and credit entries must be equal when accounts record every business transactions .

复式记账会计是指会计师记录每笔经济业务时借贷分录的金额必须相等。

The general practice is to record adjusting entries in the journal before they are posted to the ledger .

一般的做法是先把调整分录记入日记帐，然后才过入分类账。

After transactions have been journalized , the debits and credits in each journal entry are transcribed to the appropriate ledger accounts .

在作出各该交易的分录后，每笔分录的借项和贷项都要转抄于相应的分类账户。

Preparing an after-closing trial balance . Ensuring that the ledger " remains in balance after posting of the closing entries . "

编制结账后试算表，确保在结账分录过账之后分类账仍保持平衡。

Accounting entries; entries The record of a transaction in a book of accounts.

会计分录；帐项在帐簿中对一笔交易的记录。

Next comes the purely mechanical step of journalizing original entries ----recording the results of the transaction analysis in the journal .

接下来是按部就班的日记式原始分录 ——记录交易的结果，分析反映在分类帐中。

A business may need to make dozen or more adjusting entries at the end of each accounting period.

在每个会计期末，企业可能需要十几个甚至更多个调整分录。

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。

A compound journal entry is an entry that includes debits to more than one account or more than one account.

复合日记账分录是一个包含多个借记账户或多个贷记账户的分录。

The recording of depreciation expense is an adjusting entry which apportions a recorded cost .

记录折旧费用是一笔将已入账的成本进行分摊的调整分录。

In a prepaid-type adjustment , the cash transaction occurs be-fore the related expense or revenue is recorded .

预付类型的调整分录中，现金的收付优于收入与费用的记录。

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