1.
Prepare journal entries to record any items in the bank reconciliation listed as adjustment to the balance per depositor's records.
对于银行对账单上有的而存户未入账的项目应编制会计分录。
2.
Normally there are differences between bank statement and accounting records.
银行对账单上所显示的余额往往与其会计账册上现金账户的余额不符。
3.
Promptly reconcile bank statements with the accounting records.
及时调整银行对账单和企业银行存款账户上的余额。
4.
Bianca and Fabio are going over the bill.
碧昂佳和法比欧正在核对账单。
5.
The accounts relative to the temporary or the nominal accounts are the permanent accounts or the real accounts.
与临时性账户或虚账户相对应的账户是永久性账户或实账户。
6.
The auditors are looking over the bank`s books.
查账员在查对银行的账目。
7.
The Allowance for Doubtful Accounts often is described as a contra-asset account.
坏账准备是一个资产对冲账户。
8.
Yes. I'm positive. Look! Here's the bill.
对，我敢肯定。看！这是账单。
9.
A separate account for each type of merchandise is maintained in a subsidiary ledger.
在明细账中,对每种商品都要单独设立账户。
10.
Talking about the Causes of the Bad Debt Receivable of the Enterprise and Preventive Measures;
企业应收款呆账与坏账的成因及其防范对策
11.
The Phenomenon of "Empty Account" in Personal Accounts of Endowment Insurance:Cause and Solution
养老保险个人账户“空账”原因及解决对策
12.
A business that carries checking accounts with several banks will maintain a separate ledger account for each bank account.
一个企业如拥有几个银行的支票账户,那么对于每一个银行账户将分别设立独立的分类账户。
13.
The Allowance for Doubtful Accounts, which was credited in the above journal entry, will appear in the balance sheet as a deduction from the face amount of the accounts receivable.
在贷记的坏账准备则作为应收账款账面值的对冲项目列在资产负债表中。
14.
The Bank adopts the principle of separate management for accounts of deposit in foreign exchange and foreign banknotes, i. e. accounts of foreign exchange and accounts of foreign banknotes.
银行对外汇或外币现钞存入采取不同账户管理原则，即区分外汇账户和外钞账户。
15.
Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount.
还要注意的是核销坏账的会计分录中,资产账户和资产对冲账户同时减少一个相同的金额。
16.
"If the address at the front of the Book is incorrect, please complete this form and send it to your Branch."
如果账本封面上的地址不对,请填写本单,寄给你记账的分行。
17.
Booking Petty Cash &Bank accounts, and regularly reconcile with the GL.
及时登记现金和银行存款日记账，定期与总账核对。
18.
In demand or current accounts, however, we cannot ask for withdrawal notice.
然而，对于活期账户或者往来账户，我们根本无权要求取款通知。