1.
As a result, the total cost of the remaining job cost sheets in the subsidiary Job Cost Ledger continues to equal the debit balance in the Goods in Process controlling account.
批次成本分类账中剩下的成本计算单上的成本总额仍与在产品账户的数额相等。
2.
At the same time this entry is made, the completed job's cost sheet is removed from the Job Cost Ledger, marked "completed"and filed.
与此同时,完工批次的成本计算单从批次成本分类账中取出,加盖"已完成"戳记,并存档。
3.
It controls a subsidiary ledger called Job Cost Ledger, which contains a job cost sheet.
该账户下辖一名目批次成本的明细分类账户,其下有一批次成本计算表,
4.
Accounts payable often are subdivided into the categories of trade accounts payable and other accounts payable.
应付账款通常分成购销应付账款和其他应付账款两类。
5.
The accounts are usually on loose leaves or cards. A ledger is composed of these leaves or cards when they are kept together in a book.
账户通常采用活页或卡片形式,这些账户集合在一起就成为分类账。
6.
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？
7.
It is normal to have a factory overhead controlling account in the general ledger. Details of the individual overhead costs are then accumulated in a subsidiary ledger.
企业一般设置一"制造费用"账户,各组成项目在明细分类账中记录。
8.
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。
9.
It is, therefore, necessary to break down or subdivide the journal into a number of special journals, each being used to record transactions of certain kind.
因此,有必要将日记账再分成特种日记账,每个特种日记账用来记录某类经济业务。
10.
Posting from these journals is to general ledger and to the amounts payable subsidiary ledger.
从这些日记账过账到总分类账和应付款明细分类账。
11.
The Study on Opportune Cost of Enterprise Accounts Receivable Investment Decision;
企业应收账款投资决策中机会成本的分析研究
12.
Orientation and Constructive Analysis of the Precondition of the Capital Account Liberalization;
资本账户开放初始条件的决定与构成分析
13.
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。
14.
Juggle figures in a ledger.
篡改分类账上的数字
15.
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。
16.
Accumulated depreciation is a contra-asset account, representing that portion of the asset's cost that has already been allocated to expense.
累计折旧是一个资产对冲账户,代表该项资产成本中已被分配到费用账户的那部分。
17.
Thus, book value represents the portion of the asset's cost that remains to be allocated to expense in future periods.
因此,账面净值代表该资产成本中将在未来会计年度被分配到费用账户的那部分。
18.
The debit portion of the entry allocates this expired cost to expense.
分录的借记方将已使用了的成本部分分配到费用账户。