Close the account of owner's withdrawals by transferring its balance into the owner's capital account.
通过将业主提款账户的余额转入业主资本账户来结清业主提款账户。
Closing the account of withdrawals, therefore, means transferring its debit balance to the owner's capital account.
因此,结清业主提款账户就是将其借方余额转入业主资本账户。
Moreover, the account of owner's withdrawals should also be closed.
此外,在每个会计期末,还需要结清业主提款账户。
This transfer is accomplished by a journal entry crediting the account of withdrawals in an amount equal to its debit balance, with a journal entry debiting the owner's capital account at the same time.
这项转移是通过以借方余额同等的金额贷记业主提款账户,同时借记业主资本账户来完成的。
If I open up a checking or a saving account today, when can I withdraw money from it?
如果我开一个支票账户或一个存款账户，什么时候可以提款？
We have checking accounts and saving accounts.
我们有活期存款账户和储蓄存款账户。
The holder can choose to terminate the account, and make additions or withdrawals at any time.
存款人可选择何时结束该账户，亦可随时增加存款或进行提款。
Amounts paid to partners are recorded by debiting the partner's drawing account.
支付给合伙人的款项借记合伙人提用账户。
All open positions must be closed prior to any withdrawals.
提款前账户内所有持仓部位必须已平仓。
We have both checking and savings accounts.
我们有私人支票账户和存款账户。
How do I transfer money from my saving account to my checking account?
我怎样把钱从存款账户转到支票账户？
The Comparison and Analysis of Accounts Receivable and Prepaid Accounts;
“应收账款”和“预付账款”账户的比较与分析
Do you want a current account or a deposit account?
你要开活期存款账户还是定期存款账户？
The accountant was putting money into his own bank account and cooking the cooks.
会计将公款存入私人账户，伪造账目。
Monthly customers credit control， customers credit control balance sheets and confirmation and ageing report preparation.
·月末客户应收账款确认及账龄分析。
Error and fraud of the accounts of other receivable and means of audit;
“其他应收款”账户错弊与查账方法
Neither should we credit the accounts receivable controlling account in the general ledger.
我们也不能直接冲减总账中应收账款汇总账户。
The capital of special RMB account shall not be used for money lending or guarantee.
人民币特殊账户的资金不得用于放款或者提供担保。