Analysis on importance of current account in business financial managemen;
浅析往来账项在企业财务管理中的重要性
The account is inclusive of the expenses.
此账包括各项开支在内。
Checking and filing report forms of receivable and payable account fund on account collected and payable account in advance;
应收账款和预收账款的核算及项目填报
As previously explained, all debits and credits in the ledger are posted from the journal.
如前所述,在分类账中所有的借项和贷项都是从日记账中过入的。
I'll have to ask you to examine the account and specialize each item.
我得请你检查一下账目逐项详列。
The current account offers savers instant access to funds.
活期账户让存款人能随时存取款项。
The Difference of “Eight Allowance for Bad Debt, Falling Price, Loss in Value Cramming” between Accounting and Law of Taxation;
论“八项坏账、跌价、减值准备”与税法差异
If the debits exceed the credits, the account has a debit balance; if the credits exceed the debits, the account has a credit balance.
如果借项超过贷项,账户有借方余额,如果贷项超过借项,账户则有贷方余额。
There are only two money columns in a general journal, one for debits and the other for credits.
普通日记账只有两个金额栏,一个借项,一个贷项,
An Analysis of Pledge on Account Receivable of BT Agreements
论政府项目回购(BT)协议项下应收账款质押
Prepare journal 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。
To write off an account receivable is to reduce the balance of the customer's account to zero.
核销这项应收账款是要将该客户的账户余额减至零值。
It is normal to have a factory overhead controlling account in the general ledger. Details of the individual overhead costs are then accumulated in a subsidiary ledger.
企业一般设置一"制造费用"账户,各组成项目在明细分类账中记录。
Notifiable offence of changing or destroy or hiding record for money.
改账或毁账或隐藏有关款项的记录，这是一种严重犯罪。
Notifiable offence of changing or destroying or hiding records for money
改账或毁账或隐藏有关款项的记录，这是一种严重犯罪
A special journal is an accounting journal designed to record one specific type of transaction, such as credit sales.
特种日记账是用来记录一种特殊类型会计事项的会计日记账。
Insurance&Banking: Learning vocabulary related to the world of insurance and banking ( coverage , life insurance , cash transfer , account number ).
学习有关世界级的保险和银行（保险项目、人寿保险、现金转账、账号等）。
The Allowance for Doubtful Accounts, which was credited in the above journal entry, will appear in the balance sheet as a deduction from the face amount of the accounts receivable.
在贷记的坏账准备则作为应收账款账面值的对冲项目列在资产负债表中。