1.
Closing entries
结帐分录,将收入和费用帐户结转于损益帐户的分录。
2.
Fifth, make closing entries, journalize and post them; close all revenue and expense accounts; calculate net income anc transfer it to retained earnings account.
第五，作结帐分录，过帐以后结清全部收入和费用帐户，结算本期净收益进而结转留存收益帐户。
3.
Assuming that withdrawals during the year amounted to $10 for Blair and $100 for Cross, the entry at December 3 to close the drawing accounts is as follows...
假设本年度布莱尔提用10美元,克罗斯提用100美元, 12月3日提用帐户的结帐分录如下…
4.
credit transmit copies of CHATS
自动结算转帐系统转帐记录
5.
intercompany journal entry
公司间往来日记帐分录
6.
compound journal entry
贷借方多项分录式，分项分录式日记帐
7.
The adjusting entries can be recorded in the journal when they are entered on the work sheet, but it is not necessary to jour-nalize them at the same time.
调整分录在记入结帐计算表的同时可以记入日记帐，但并没有必要同时进行。
8.
Third, make adjusting entries, journalize and post them in ledger accounts.
第3，做调整分录，记入日记帐并过入分类帐。
9.
Automatic Entry Method of Microcomputer Business Accounting System
微机商业会计自动化分录登帐系统
10.
A ledger account is simply a record of changes （increase and decrease）and balances in value of a ecific accounting item.
分类帐户不过是特定会计项目价值的变动（增加与减少）和结余的记录。
11.
A book in which the monetary transactions of a business are posted in the form of debits and credits.
分类帐将业务中的货币交易记录下来的帐本，分借方和贷方
12.
C1: Here is the checking account ledger. Each page shows a record of a customer's deposits and withdrawals.
这是支票帐户的分类帐，每页上有客户存提款的记录。
13.
-- Accounts payable records
——应付帐款的记录；
14.
falsify records, accounts, etc
伪造记录、 帐目等.
15.
Memorandum Account (or record)
备查帐户(或记录)
16.
-- Accounts receivable records
——应收帐款的记录；
17.
The company send the wrong order and so had to issue a credit note.
这家公司定错货，所以必须进行贷方分录登帐。
18.
On the payment date, the following entry would be made in the cash disbursements journal.
支付日则应在现金付出日记帐中作出如下分录。