分录

[fēn lù]

Chinese-English

Web Definition

Sample Sentence

Definition:
AllAll,journalizejournalize,journal entryjournal entry,journalizingjournalizing,reversing entryreversing entry
Category:AllAll,OralOral,WrittenWritten,TitleTitle,TechnicalTechnical
Source:AllAll,DictionaryDictionary,WebWeb
Difficulty:AllAll,EasyEasy,MiddleMiddle,HardHard
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。
shàng shù fēn lù zhōng jiè jì de huài zhàng sǔn shī xiàng qí tā fèi yòng yí yàng jié zhuǎn dào shōu yì huì zǒng zhàng hù 。
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。
chú le zài kuài jì qī mò de jié zhàng guò chéng yǐ wài , shōu yì huì zǒng zhàng hù wú fēn lù yě wú yú é 。
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。
yòng jiè xiàng hé dài xiàng zài rì jì zhàng zhōng jì lù yī bǐ yè wù jiào zuò rì jì zhàng fēn lù huò jì rì jì zhàng 。
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。
chú le fēn lèi zhàng dìng yì fēn lèi zhàng fēn lù wài , měi gè píng zhèng kě yǐ dìng yì wéi yī de xù liè 。
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。
jì lù zhé jiù de kuài jì fēn lù bāo kuò jiè jì zhé jiù fèi zhàng hù hé dài jì lěi jì zhé jiù zhàng hù 。
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。
tān xiāo de yì bān kuài jì fēn lù yóu jiè jì tān xiāo fèi hé dài jì wú xíng zī chǎn zhàng hù zǔ chéng 。
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。
fēn lù bù fù shì bù jì xì tǒng zhōng dēng zǎi yuán shǐ zhàng mù de zhàng běn , jì lù xià suǒ yǒu de jiāo yì , bìng biǎo shì chū tā men suǒ : guī de zhuān xiàng fēn lèi zhàng 。
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。
duì yú yín háng duì zhàng dān shàng yǒu de ér cún hù wèi rù zhàng de xiàng mù yīng biān zhì kuài jì fēn lù 。
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。
zhé jiù fèi yòng hé yǐ hào bǎo xiǎn fèi yú kuài jì qī mò zài tiáo zhěng fēn lù zhōng jì lù 。
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。
zài fù kuǎn de tóng shí , xì tǒng huì zì dòng shēng chéng xiāng yìng de kuài jì fēn lù 。
www.waiwenfanyi.com
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