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closing entries

  • 结账记录:会计期间结束前的最后一笔账目记录,之后将其转移到资产负债表中(即计算利润和损失的账户)。

网络释义专业释义英英释义

  结帐

... 工作底稿Worksheet 调整分录Adjusting entries 结帐Closing entries ...

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  结账纪录

... closing结算 closing entries结账纪录 closing stock期末备货 ...

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短语

post-closing entries [会计] 结帐后分录

post closing entries 结帐后记录

adjisting and closing entries 调整和结构分录

adjusting and closing entries 调整及结账分录

compound closing entries 复合结帐分录

Monthly closing entries 月终结帐记录

Making Closing Entries 以后作结算

Prepare closing entries 结账分录

Closing g entries 结帐分录

 更多收起网络短语
  • 结帐记录
    结账分录
    结帐分錄
    结账记录
    结帐分录
    结账纪录
    结帐
  • 结帐分录

·2,447,543篇论文数据,部分数据来源于NoteExpress

Closing entries

  • abstract: Closing entries are journal entries made at the end of an accounting period to transfer temporary accounts to permanent accounts. An "income summary" account may be used to show the balance between revenue and expenses, or they could be directly closed against retained earnings where dividend payments will be deducted from.

以上来源于: WordNet

双语例句权威例句

  • Only the composition of specific owners' equity accounts changes with closing entries.

    所有者权益内部构成会因结账而有所变化

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  • The closing entries can be (a) taken directly from the worksheet, or (b) developed from the adjusted trial balance, if a worksheet is not prepared.

    如果没有编制工作底稿结账凭证可以工作底稿获得,或者调整的算平衡表获得。

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  • Fifth make closing entries journalize and post them; close all revenue and expense accounts; calculate net income anc transfer it to retained earnings account.

    第五结帐分录,过帐以后结清全部收入费用帐户,结算本期收益进而结转留存收益帐户

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