分录

[fēn lù]

汉英

网络释义

例句

释义:
全部全部,journalizejournalize,journal entryjournal entry,journalizingjournalizing,reversing entryreversing entry
类别:全部全部,口语口语,书面语书面语,标题标题,技术技术
来源:全部全部,字典字典,网络网络
难度:全部全部,简单简单,中等中等,难难
1.
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。
www.jukuu.com
2.
account has no entries and no balance except during the process of closing the accounts at the end of the accounting period.
除了在会计期末的结账过程以外，收益汇总账户无分录也无余额。
dict.ebigear.com
3.
To record a transaction in a journal in terms of debit and credit is referred to as making a journal entry or journalizing.
用借项和贷项在日记帐中记录一笔业务叫做日记帐分录或记日记帐。
blog.sina.com.cn
4.
Only once sequence per document is possible, with the exception of journal entries where the sequence is defined in journals.
除了分类帐定义分类帐分录外，每个凭证可以定义唯一的序列。
wiki.shine-it.net
5.
The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a credit to Accumulated Depreciation.
记录折旧的会计分录包括借记折旧费账户和贷记累计折旧账户。
www.dictall.com
6.
The usual accounting entry for amortization consists of a debit to Amortization Expense and a credit to the intangible asset account.
摊销的一般会计分录由借记摊销费和贷记无形资产账户组成。
dict.ebigear.com
7.
Journal: A book of original entry in a double-entry system, listing all transactions: and indicating the accounts to which they belong.
分录簿复式簿记系统中登载原始账目的账本，记录下所有的交易，并表示出它们所：归的专项分类帐。
www.54tsinghua.cn
8.
entries to record any items in the bank reconciliation listed AS adjustment to the balance per depositor's records.
对于银行对账单上有的而存户未入账的项目应编制会计分录。
dict.ebigear.com
9.
The cost of depreciATion and expired insurance may be recorded as adjustments AT the end of the accounting period.
折旧费用和已耗保险费于会计期末在调整分录中记录。
dict.ebigear.com
10.
When the money is paid, the system will automatically generate corresponding accounting entries.
在付款的同时，系统会自动生成相应的会计分录。
www.waiwenfanyi.com