The Journal examined the 50 most popular U.S. websites, which account for about 40% of the Web pages viewed by Americans.
日报调查了50家最受欢迎的美国网站，它们约占美国人网页浏览量的40%。
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。
A compound journal entry is an entry that includes debits or credits to more than one account, and it is an easy and time-saving method of closing the accounts.
复合日记账分录是指一项分录中包含一个以上的借项或一个以上的贷项，结账时使用既省事又省时。
Account books include general ledgers, detailed ledgers, journal books and other auxiliary books.
会计帐簿包括总帐、明细帐、日记帐和其他辅助性帐簿。
A compound journal entry is an entry that includes debits to more than one account or more than one account.
复合日记账分录是一个包含多个借记账户或多个贷记账户的分录。
Most journals encourage online submission, which usually requires registering with the target journal and setting up a submission account.
多数期刊鼓励在线投稿，这通常需要在目标期刊注册一个投稿帐户。
The paper deduces the form and the operation method of pro memorial (L), journal ledger and branch account, which were prevalent in Venice 500 years ago.
演绎500年前流行于威尼斯的备忘簿、日记帐簿和分类帐簿的格式和操作方法，有助于重新认识《簿记论》的学术价值；
One is that each author should provide, and the journal should then publish, and account of that author's particular contribution to the work.
其中有一条就每个作者提供，然后杂志印刷，并且计算每个作者的在工作中各自的贡献。
One is that each author should provide, and the journal should then publish, an account of that author's particular contribution to the work.
其中之一就是：每个作者都应该提供一份关于作者本人对作品所做出的特殊贡献的说明，杂志随后应该公开发表该声明。
This transfer is accomplished by a journal entry debiting the revenue account in an amount equal to its credit balance, with a journal entry crediting the income summary account at the same time.
这项转移是通过以贷方余额同等的金额借记收入账户，同时贷记收益汇总账户来完成的。
Every transaction should record debit account prior to credit account, and state the brief explanation of the reason for the journal entry.
每一笔交易都需要先记录借方， 而后记录贷方；并且需要对其原因给出简短的解释。
Every transaction should record debit account prior to credit account, and state the brief explanation of the reason for the journal entry.
每一笔交易都需要先记录借方， 而后记录贷方；并且需要对其原因给出简短的解释。
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