1.
Closing entries for the revenue accounts
收入账户的结账分录
2.
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。
3.
The entry to close the Income Summary account in this example would be...
收益汇总账户的结账分录如下…
4.
Preparing an after-closing trial balance. Ensuring that the ledger"remains in balance after posting of the closing entries.
编制结账后试算表,确保在结账分录过账之后分类账仍保持平衡。
5.
A journal entry made for the purpose of closing a revenue or expense account by transferring its balance to the income summary account is called a closing entry.
为了结清收入和费用账户而将其余额转入收益汇总账户所作的日记账分录就称为结账分录。
6.
Adjusted trial Balance
调整后试算表,指已作调整分录但尚未作结账分录的试算表。
7.
A closing entry is required at the end of the year to transfer the debit balance in the Dividends account into the Retained Earnings account.
在年末需要作一个结账分录,把股利账户的贷方余额转入留存收益账户。
8.
Assuming that the partnership earns net income of $10 in the first year of operations, the entry to close the Income Summary account is as follows...
假设该合伙企业在经营的第一年获得净收益10美元,收益汇总账户的结账分录如下…
9.
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。
10.
The year-end entry to close the Dividends account would be...
年末,结转股利账户的调整分录如下…
11.
account created by the debit part of the entry is closed into the Income Summary account in the same manner as any other expense account.
上述分录中借记的坏账损失像其他费用一样结转到收益汇总账户。
12.
The income summary account has no entries and no balance except during the process of closing the accounts at the end of the accounting period.
除了在会计期末的结账过程以外,收益汇总账户无分录也无余额。
13.
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。
14.
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。
15.
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。
16.
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。
17.
What calls close an account kind account, defray kind account, wait for booth kind account, the apportion that cross a state kind account?
什么叫结算类账户，支出类账户，待摊类账户，跨国分摊类账户？
18.
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。