ledger accounts
英 [ˈledʒə(r) əˈkaʊnts]
美 [ˈledʒər əˈkaʊnts]
分类账账户
双语例句
- A business with many credit customers would set up the general ledger accounts receivable account for all credit customers and a separate account for each credit customer.
有很多赊购客户的企业应设置一个应收帐款总分类账户，登记所有赊购客户欠的货款，并为每个赊购客户设置一个明细账户。 - 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。 - As we know that, transactions generally are recorded in a journal as they happen, and then posted to the ledger accounts.
众所周知，交易一旦发生，总是以日记帐的形式记录下来，然后过户到分类帐户中去。 - Making end-of-period adjusting entries, journalizing and posting them in ledger accounts.
作期末调整分录，记入日记账并过入分类账。 - Third, make adjusting entries, journalize and post them in ledger accounts.
第3，做调整分录，记入日记帐并过入分类帐。 - After all adjusting entries have been journalized and posted, another trial balances is prepared from the ledger accounts.
毕竟调整分录已经是记日记，邮寄，另一的审讯平衡被准备从分类帐帐户。 - Adjusting entries are made in the general journal and posted to the related ledger accounts.
调整分录应在普通日记账中登记，并过入相应的分类账账户。 - The trial balance can prove the equality of debit and credit balances in the ledger accounts.
试算表能证明分类账帐户的借方余额和贷方余额是否相等。 - In a journal entry, the debits and credits for given transaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are entered in different accounts.
在序时帐上记帐时，既定买卖营业的收方和贷方一起被记载，但在分类帐记载中，一笔买卖营业的收方和贷方进入不同的帐户中。 - Subsidiary revenue ledger Accounts Payable to Sales
子公司营业收入明细帐应付帐款比销售收入 - A subsidiary ledger is a book ol accounts that provides sup-porting details on individual balances.
明细分类账是提供有关单个账户余额等辅助性细节的会计记录。 - In charge of general ledger, close the accounts every month.
负责公司的总账，月底及时准确关帐。 - In the general ledger, it is desirable to have the accounts in the same sequence as in the balance sheet and income statement.
在总分类账中，账户的排序最好与资产负债表和收益表的排序一样。 - Rules on the Ledger Accounts and Accounting Statements of Industrial Joint Ventures Using Chinese and Foreign Investments
中外合资经营工业企业分类帐户和会计报表条例 - General ledger books: those established to record all controlling accounts.
一总分类帐簿：为记载各统驭科目而设者。 - Subsidiary ledger books: those established to record the detail accounts of all controlling accounts. Set up accounting system; General Ledger, Subsidiary Ledger etc set-up and accounting computerization management.
二明细分类帐簿：为记载各统驭科目之明细科目而设者。会计核算体系建立及会计科目、帐、明细帐等帐务设置；会计电算化的运行管理。 - Posting goes to the general ledger and to the accounts receivable subsidiary ledger, which lists each customer and the amount receivable from that customer.
在总分类账和应收款明细分类账间过账，列出每个客户和从客户那收到的应收账款。 - After the adjusting entries have been posted, an adjusted trial balance can be made to test the equality of total debit and total credit balance of all ledger accounts.
调整分录过账后，就可以编制调整后试算表，以检查所有分类账账户的借方余额和贷方余额总计是否相等。 - To develop knowledge and understanding of the operational aspects of maintaining accounting systems and procedures relating to invoicing, receipts and payments, recording income and expenditure, the preparation of ledger accounts, and the preparation of an initial trial balance.
学习并理解有关开具发票、收款和付款、记录收入和支出、编制分类帐帐户以及编制初期试算表的会计系统和流程的操作知识。 - 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。 - The general ledger is the book used to list all the accounts established by an organization.
总分类帐是一本列出一个单位所设立的全部帐户的帐本。 - Accounts Receivable in the subsidiary ledger at the end of mouth must be equal to the balance of Accounts Receivable control account.
应收帐款在子分类帐在嘴的末端一定是相等的与帐户余额应收的统制帐目。 - Various ledger accounts are used to record cash transactions; some common examples are cash on hand, petty cash, and cash in banks.
现金交易是由不同的分类账户来记录的，最常用的如：库存现金、零用现金和银行存款等。 - The functions of SAP ERP system source under the module of financial accounting consist of general ledger, receivable accounts, payable accounts, bank and fixed assets, etc.
SAPERP系统源在财务会计这个功能下主要有总分类账、应收账款、应付账款、银行和固定资产等等。 - Ledger accounts are used to record business transactions'effect on an accounting entity.
分类账户被用来记录交易对会计主体的影响。 - It also introduced the general ledger accounts receivable meet module fixed assets module and budget the composition and function of the module and expounds the importance of the Data conversion and simulation on-line.
介绍了总账模块、应收应付账款模块、固定资产模块和预算模块的构成和功能，阐述了数据转换和模拟上线的重要性。