1.
Therefore, the revenue and expense accounts are called the temporary accounts or the nominal accounts, which are also called the income statement accounts.
因此,收入和费用类账户被称为临时性账户或虚账户,此类账户也称为损益表账户。
2.
The information from the comparative balance sheets, the income statement and some related accounts is the basis of the preparation of the statement of cash flows.
比较资产负债表、损益表和一些账户是编制现金流量表的基
3.
Apart from the balance sheet and the income statement, there are other transactions recorded in relating accounts as follow...
除了资产负债表和损益表之外,该公司还有其他一些在相关的账户中已经记录的有关的业务…
4.
We can determine directly the amounts of cash flows from accounts concerned, and calculate the amounts using the data from the balance sheet and the income statement.
我们既可以直接从有关账户中确定,也可以利用资产负债表和损益表中的数据计算确定。
5.
The basic data used to determine cash flows can be obtained from the balance sheet, the income statement and some accounts in the ledger.
确定投资活动产生的现金流量的基础性数据可以从资产负债表、损益表以及有关账户中取得。
6.
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。
7.
Conversely, if expenses exceed revenue, the income summary will have a debit balance representing net loss.
反之,如果费用超过收入,收益汇总账户将有一个代表净损失的借方余额。
8.
The form of record used to record the changes of increase and decrease in an individual item of balance sheet or income statement is called an account, or a ledger account.
用来记录资产负债表或收益表中每一项目增减变化的记录表就称为账户,也称为分类账账户。
9.
The permanent accounts are not closed at the end of the accounting period because their balances are not used to measure income or loss.
由于永久性账户的余额不用来计量企业的损益,因而此类账户就不需要在会计期末结账。
10.
The permanent accounts are also called the balance sheet accounts, which include the asset, liability, and owner's equity accounts.
永久性账户也称为资产负债表账户,包括资产、负债和业主权益类账户。
11.
Preparing income statement and balance sheet based on the balance in the ledger account.
根据账户余额编制收益表和资产负债表。
12.
To close the Income Summary account.
结清收益汇总账户。
13.
The owner's equity will, of course, be reduced by the amount of the loss debited to the capital account.
当然,业主权益将通过把亏损额借记资本账户而减少。
14.
The account debited in the entry, Income Taxes Expense, is an expense account that usually appears as the very last deduction in the income statement.
在这个分录中借记的账户-所得税费用,是一个费用账户,在收益表中往往作为最后一个减项出现。
15.
An alternative method, called the income statement approach, focuses upon estimating the uncollectible accounts expense for the period.
另一种办法叫损益表法,重点放在预估当期的坏账损失上。
16.
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…
17.
Closing sets the balances of the revenue and expense accounts back to zero in order to measure the net income of the next period.
通过结账,各收入和费用账户的余额都变成零,以便计量下一个会计期间的净损益。
18.
The important thing to note in this entry is that the debit is made to the Allowance for Doubtful Accounts and not to the Uncollectible Accounts.
需要注意的是借记方是坏账准备账户而非坏账损失账户。