1)accounting entry会计分录
英文短句/例句
1.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…
2.The entry to record retirement of the bond issue is...记录债券到期偿还的会计分录如下…
3.Notice that this entry is exactly the opposite of the entry made when the account was written off as uncollectible.注意这个会计分录恰好与核销坏账的分录相反。
4.On July 1, the entry to record the distribution of the dividend shares is...在7月1日,记录股利分配的会计分录如下…
5.The entry on May 1 to record payment of the note will be...5月1日记录票据到期支付的会计分录为…
6.The entry to record the scrapping of the worthless equipment is as follows...记录报废这些已无价值的设备的会计分录如下…
7.At the end of each accounting period, the amount of accrued income taxes is estimated and recorded in an adjusting entry, as shown below...在每个会计期末,用一个调整分录估计并记录应计所得税的金额。会计分录如下…
8.Discussion of the Way of Compiling Accounting Entries in Computerized Accounting会计电算化中会计分录编制方式的探讨
9.A Research on Programming the Accounting Categories in the Accounting Information System with Computer;关于会计电算化中会计分录编制问题的探讨
10.In these cases, the following entry is needed...在此情况下,需做如下会计分录…
11.The above-mentioned transactions can be recorded as follows.上述业务需要作以下会计分录。
12.The entry to record Taylor's admission to the partnership follows...泰勒加入合伙企业的会计分录如下…
13.The entry to amortize bond premium for one year is illustrated below…摊销当年债券溢价的会计分录如下…
14.To increase the Allowance for Doubtful Accounts to $11, the entry will be...将坏账准备增至11美元的会计分录为…
15.Posting the entries in the journals into ledger accounts, thus creating a record classified by accounts.将日记账中的会计分录过入分类账账户,因而产生分类的账户记录。
16.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。
17.To record the portion of total accounts receivable estimated to be uncollectible, the following adjusting entry should be made at January 31...为记录这部分无法收回的坏账, 1月31日作调整会计分录如下…
18.A separate entry will be made in the cash receipts journal to record the collection from Solarwind Company.现金收入将单独作一个会计分录以记录从太阳风公司收回的款项。
相关短句/例句
simple accounting entry简单会计分录
1.Research on the simple accounting entry transforming the cash flow statement the item equation in the two items group and its validation简单会计分录转换成现金流量表两个项目群内项目的等式研究与验证
3)compound accounting entry复合会计分录
1.Accounting to teaching experience on fundamental accounting,the author discusses the habitual mistake and one problem,which are separately how to write compound accounting entry and how to analyze account structure of double -entry bookkeeping,during the course of college students\' learning it.根据基础会计教学经验,结合学生在学习复合会计分录和借贷记账法中出现的问题,探究解决之道,以利于初学者的学习。
4)accounting records会计记录
5)accounting records会计记录,会计簿籍
6)uncomplete records不完整会计记录
延伸阅读
会计分录会计分录 会计分录按照复式记帐的要求，确定应使用的会计科目名称，列示其记帐方向和金额，以反映帐户之间对应关系的一种记录。又称分录。编制会计分录作为记帐的依据，反映相互联系的经济业务内容及有关帐户的增减变动情况，是保证会计信息质量的重要环节。会计分录是根据原始凭证或原始凭证汇总表通过编制记帐凭证实现的。 根据经济业务的性质和内容.以及所涉及的帐户数量.会计分录分为简单会计分录和复合会计分录两种。简单会计分录又称简单分录或单项分录.指使用两个互相对应的帐户就能清晰地反映一项经济业务具体内容的会计分录例如.在借贷记帐法下.对于自银行提取现金的会计事项，应作如下会计分录: 借:现金又又元 贷:银行存款又丫元 复合会计分录又称多项会计分录，简称复合分录，指需要两个以上互相对应的帐自才能完整地反映一项经济业务听引起的各种会计要素增减变动情况的会计分录例如.将报废的固定资产转入清理: 借:固定资产(转入清理的固定资产净值) 累计折旧(冲销已提折旧) 贷:固定资产(冲销固定资产原价) 复合会计分录是由几个简单会计分录合并组成的.上例复合会计分录可以分解为下面两个简单分录: 借:固定资产清理(固定资产原价) 贷:固定资产(固定资产原价) 借:累计折旧(已提折旧) 贷:固定资产清理(已提折旧) 为了使帐户对应关系清晰明确，便于了解经营业务的来龙去脉，复合分录一般应采用一借多贷或一贷多借的帐户对应关系在实际工作中.对于一项复杂经济业务涉及几个借方帐户和几个贷方帐户时.也可以采用多借多贷的复合会计分录f旦在汇总记帐凭证帐务处理程序下.为了便于将各张记帐凭证按照协一帐户的贷方记录，分别帐户对应关系编制汇总记帐凭涟，必须编制一贷多借会计分录的记帐凭证。其他类型的复合分录需要按此标准进行分解。
