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。