1.
Talk about Accountanly"Anti Financial Record,Anti Close Book";
论会计电算化中的“反记账、反结账”
2.
EDP and Software s Function of Counter-Keeping Accounts and Counter-Settling Accounts;
会计电算化及其软件的“反记账”“反结账”功能
3.
Probe into the Functions of Anti-account Designed in Accounting Software;
对会计软件中设计反记账功能的初步探讨
4.
Use the rules of debit and credit, determine whether to debit or credit the account to record its increase or decrease.
使用借贷记账规则,确定是借记还是贷记该账户,以反映该账户的增减变化。
5.
A replacement Book will be reordered automatically.
账本更换将自动记账。
6.
temporary capital account
"虚账,暂记资本账户"
7.
Here you are. Shall I add them to your bill?
喏，给您。记账吗？
8.
Action of make false entry in a record or of destroy a record
在账中做错误的入账或毁掉所记的账
9.
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。
10.
There is no theoretical objection to crediting an accumulated amortization account rather than the intangible asset account, but this method is seldom encountered in practice.
理论上不反对贷记累计摊销账户而非无形资产账户,但这种方法在实践中很少遇到。
11.
U.A. [unit of account]
记账单位，记价单位［
12.
The simplest type of journal is called a general journal.
最简单的日记账为普通日记账。
13.
The special journals include cash receipts journal, cash payments journal, sales journal, and purchase journal.
特种日记账主要包括现金收入日记账、现金支出日记账、销货日记账和购货日记账。
14.
Credit sales are recorded in a sales journal, and cash receipts in a cash receipts journal.
赊账销售被记录在销售日记账，现金收讫被记录在现金日记账中。
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 sale of an investment in stocks is recorded by debiting cash for the amount received and crediting the Marketable Equity Securities account for the cost of the securities sold.
股票投资的出售是以收到的金额借记现金,并以出售证券的成本贷记权益性证券账户来反映。
17.
After the transaction has been recorded in the journal, the debit and credit changes in the individual accounts are entered in the ledger.
在经济业务记入日记账之后,每个账户的借贷变化再记入分类账中。
18.
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。