closing accounts
英 [ˈkləʊzɪŋ əˈkaʊnts]
美 [ˈkloʊzɪŋ əˈkaʊnts]
结账，结算
双语例句
- Therefore, the closing of revenue and expense accounts requires the making of journal entries and the posting of these journal entries to ledger accounts.
因此，结清收入和费用账户也要求作日记账分录并将这些日记账分录过入分类账账户。 - A Geneva-based representative body called American Citizens Abroad said it feared that US citizens would become pariahs, with foreign banks closing their accounts to avoid costly requirements.
总部位于日内瓦的代表机构海外美国公民（AmericanCitizensAbroad）表示，它担心，美国公民可能会变成贱民，因为外国银行可能关闭他们的账户，以避免成本高昂的要求。 - I don't want to keep applying for new accounts and closing accounts.
我不希望继续申请新帐户，并关闭账户。 - Closing old accounts is wise credit management and I'm not to be dissuaded by mere credit score reasons.
结束旧帐是明智的信贷管理，而且我不是要劝阻，单靠信用评分的原因。 - The term closing the accounts refers to the end-of-period step that prepares the accounts for recording the transactions of the next period.
结帐是在某一会计期间的期末，将帐户结算清楚的会计程序，它是下一个会计期间登记交易记录的必要准备。 - Closing sets the balances of the revenue and expense accounts back to zero in order to measure the net income of the next period.
通过结账，各收入和费用账户的余额都变成零，以便计量下一个会计期间的净损益。 - File and maintain all monthly financial closing journal vouchers, general ledgers, sub-ledgers and departmental expenses reports etc. The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement.
装订并保存所有月度财务结帐的传票，总账，分帐目，部门费用报告等。坏帐准备金在会计报表中作为应收帐款的备抵项目列示。 - Closing the accounts includes two processes of journalizing and posting the closing entries.
结账包括将结账分录记入日记账和将结账分录过账两个过程。 - Check that records in the edp? System and documentation is complete and matching before closing the work order and sending it to the accounts department for invoicing.
在工作单完成并送到财务部结算前，核对edp系统中的记录和工作单袋的文档是否完整，匹配。 - Four separate journal entries could be made to close these four expense accounts, but the use of one compound journal entry is an easier, time saving method of closing all four expense accounts.
结清这四个费用账户可以作四个单独的日记账分录，但是使用复合日记账分录来结清这四个费用账户更容易，并且更节省时间。 - Closing entries for the revenue accounts
收入账户的结账分录 - A compound journal entry is an entry that includes debits or credits to more than one account, and it is an easy and time-saving method of closing the accounts.
复合日记账分录是指一项分录中包含一个以上的借项或一个以上的贷项，结账时使用既省事又省时。 - Briefly, closing entries transfer the revenue, expense, and owner withdrawal balances from their respective accounts to the capital account.
简单地说，结帐收入就是将收入、用和所有者撤资帐户的余额结转至资本帐户。 - In short, the processes of closing the accounts include the following four steps.
简言之，结账程序包括以下四个步骤。 - Fifth, make closing entries, journalize and post them; close all revenue and expense accounts; calculate net income anc transfer it to retained earnings account.
第五，作结帐分录，过帐以后结清全部收入和费用帐户，结算本期净收益进而结转留存收益帐户。 - The income summary 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。 - The next step in closing the accounts is to transfer the balance of each partner's drawing account to his capital account.
结帐过程的第二步是把每个合伙人的提用帐户结转到其资本帐户。 - The paid-in capital accounts and retained earnings make up the stockholders 'equity section on the corporation balance sheet. Fifth, make closing entries, journalize and post them; close all revenue and expense accounts; calculate net income anc transfer it to retained earnings account.
公司资产负债表的权益部分由缴入资本和留存收益两部分组成。第五，作结帐分录，过帐以后结清全部收入和费用帐户，结算本期净收益进而结转留存收益帐户。