1.
events subsequent to the balance-sheet date
结帐日以后发生的事项
2.
ASRB 1002, events occurring after balance sheet date ASRB1002,
《结帐日以后发生的事项》
3.
estimated uncollectible items at the balance sheet date
结帐日无法收现项目估计数
4.
contingencies and events occurring after the balancesheet date
结帐日之后发生的应急开支和事项
5.
quarter-day (first day of a quarter,when payments become due )
季度结帐日（一季度的第一天, 为付款到期日）.
6.
Midsummer's Day
ph.1. 施洗约翰节(6月24日,英国四结帐日之一)
7.
This custom is no longer observed in England, though in Scotland the day is still significant in the calendar as a quarter day.
这个风俗现在英国已没有了，但在苏格兰日历中，这一天仍然有意义，是结帐日。
8.
The department store closes the books on the 26th of each month.
百货商店每月二十六日结帐。
9.
As your account is a monthly one, we hope to receive your remittance in settlement at an early date.
因你方帐目是按月结算的，我们希望早日收到你方汇款便结帐。
10.
My habit is to settle on the 25th all bills rendered on or before the 1st of each and every month.
每月一日以前提供的汇票, 依我公司惯例应在25日全部结帐。
11.
My habit is to settle on the 25th all bill render on or before the lst of each and every month.
每月一日以前提供的汇票，依我司惯例应在25日全部结帐。
12.
Nibook for recording sales as they take place, before transferring them later to a ledger
（转入总帐之前的）日记帐，流水帐
13.
reckon up bills, accounts, costs, etc
结算帐单、 帐目、 费用等.
14.
clearing account
清算帐户,结算帐户
15.
To record in a journal.
把……记入日志（或日记帐）
16.
To keep a personal or financial journal.
记私人日记或日记帐
17.
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。
18.
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…