1.
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。
2.
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。
3.
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。
4.
To record the entire effects of a business transaction in a journal in terms of debit and credit is referred as to making a journal entry or journalizing.
按照借记和贷记在日记账中记录经济业务的全部影响称为编制日记账分录或称为作日记账分录。
5.
A complete journal entry also includes an explanation of the transaction recorded.
一套完整的日记账分录还包括对所记录交易的说明。
6.
The journal entries to open the accounts of the partnership of Blair and Cross are as follows...
布莱尔和克罗斯合伙企业开立账户的日记账分录如下…
7.
Because a dividend is declared on one date by the board of directors and paid at a later date, two separate journal entries are necessary.
由于董事会宣布分红的日期在前,股利支付日在后,就需作两笔单独的日记账分录。
8.
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。
9.
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。
10.
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。
11.
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。
12.
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。
13.
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。
14.
A stock split does not change the balance of any ledger account; consequently, the transaction may be recorded merely by a memorandum entry in the general journal.
股票分割不改变任何分类账账户的余额,因此,在普通日记账中仅通过一个备忘分录记录该业务。
15.
Amounts in the sales journal are posted to the subsidiary ledger daily to keep a current record ol the amount receivable from each customer.
销售日记账的金额每天过账至明细分类账，以保存每个顾客应收账款金额的目前记录。
16.
Since the journal is the accounting record in which transactions are first recorded, it is sometimes called the book of original entry.
由于日记账是经济业务被首次记录的会计账簿,因而有时亦称其为原始分录账簿。
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.
The journal entry to record this transaction in the cash disbursement journal on March 1 would be.
对此项业务,在3月1日,要在现金支出日记账中作分录如下。