Posting the entries in the journals into ledger accounts, thus creating a record classified by accounts.
将日记账中的会计分录过入分类账账户,因而产生分类的账户记录。
Therefore, the closing of revenue and expense accounts requires the making of journal entries and the posting of these journal entries to ledger accounts.
因此,结清收入和费用账户也要求作日记账分录并将这些日记账分录过入分类账账户。
Adjusting entries are made in the general journal and posted to the related ledger accounts.
调整分录应在普通日记账中登记,并过入相应的分类账账户。
The form of record used to record the changes of increase and decrease in an individual item of balance sheet or income statement is called an account, or a ledger account.
用来记录资产负债表或收益表中每一项目增减变化的记录表就称为账户,也称为分类账账户。
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。
What calls close an account kind account, defray kind account, wait for booth kind account, the apportion that cross a state kind account?
什么叫结算类账户，支出类账户，待摊类账户，跨国分摊类账户？
The accounts are usually on loose leaves or cards. A ledger is composed of these leaves or cards when they are kept together in a book.
账户通常采用活页或卡片形式,这些账户集合在一起就成为分类账。
Closing entries for the revenue accounts
收入账户的结账分录
Posting goes to the general ledger and to the accounts receivable subsidiary ledger, which lists each customer and the amount receivable from that customer.
在总分类账和应收款明细分类账间过账，列出每个客户和从客户那收到的应收账款。
After the transaction has been recorded in the journal, the debit and credit changes in the individual accounts are entered in the ledger.
在经济业务记入日记账之后,每个账户的借贷变化再记入分类账中。
A business that carries checking accounts with several banks will maintain a separate ledger account for each bank account.
一个企业如拥有几个银行的支票账户,那么对于每一个银行账户将分别设立独立的分类账户。
Therefore, the revenue and expense accounts are called the temporary accounts or the nominal accounts, which are also called the income statement accounts.
因此,收入和费用类账户被称为临时性账户或虚账户,此类账户也称为损益表账户。
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
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。
A subsidiary ledger is a book ol accounts that provides sup-porting details on individual balances.
明细分类账是提供有关单个账户余额等辅助性细节的会计记录。
Posting from these journals is to general ledger and to the amounts payable subsidiary ledger.
从这些日记账过账到总分类账和应付款明细分类账。
The entry to close the Income Summary account in this example would be...
收益汇总账户的结账分录如下…
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。