专业词汇(按中图法分类)1.
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。
2.
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。
3.
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。
4.
Juggle figures in a ledger.
篡改分类账上的数字
5.
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。
6.
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。
7.
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。
8.
Posting goes to the general ledger and to the accounts receivable subsidiary ledger, which lists each customer and the amount receivable from that customer.
在总分类账和应收款明细分类账间过账，列出每个客户和从客户那收到的应收账款。
9.
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。
10.
After the transaction has been recorded in the journal, the debit and credit changes in the individual accounts are entered in the ledger.
在经济业务记入日记账之后,每个账户的借贷变化再记入分类账中。
11.
Use the purchases journal, the cash disbursements journal, and the accounts payable subsidiary ledger.
使用进货日记账，现金支付日记账，和应付款明细分类账。
12.
Use the sales journal, the cash receipts journal, and the accounts receivable subsidiary ledger.
使用销售日记账，现金日记账，和应收款明细分类账。
13.
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。
14.
The Basis for Internet Financial Reporting:XBRL for General Ledger;
网络财务报告的基础:XBRL分类账
15.
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。
16.
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。
17.
As previously explained, all debits and credits in the ledger are posted from the journal.
如前所述,在分类账中所有的借项和贷项都是从日记账中过入的。
18.
A subsidiary ledger is a book ol accounts that provides sup-porting details on individual balances.
明细分类账是提供有关单个账户余额等辅助性细节的会计记录。
