closing entries
英 [ˈkləʊzɪŋ ˈɛntriz]
美 [ˈkloʊzɪŋ ˈɛntriz]
结账分录
双语例句
- The closing date for entries is 31st December.
提交参赛作品的截止日期是12月31日。 - 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。 - Adjudication will take place one week after the closing date for entries.
登记结束一周后进行裁定。 - 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。 - Closing entries for the revenue accounts
收入账户的结账分录 - 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。 - The closing entries can be ( a) taken directly from the worksheet, or ( b) developed from the adjusted trial balance, if a worksheet is not prepared.
如果没有编制工作底稿，结账凭证可以从工作底稿获得，或者从被调整的试算平衡表获得。 - 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。 - A third trial balance usually is taken after the closing entries have been posted.
未调整的试算平衡表和调整后的试算平衡表已经讨论过。 - Closing entries are journalized, and dated, only at the end of each accounting period.
结帐凭证仅在每个会计期末记录，并被标注日期。 - Only the composition of specific owners'equity accounts changes with closing entries.
所有者权益的内部构成会因结账而有所变化。 - 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。