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- A closing entry is required at the end of the year to transfer the debit balance in the Dividends account into the Retained Earnings account. 在年末需要作一个结账分录,把股利账户的贷方余额转入留存收益账户。
- The credit portion of this closing entry returns the balance in the account of withdrawals to zero; the debit portion transfers the former balance from the account of withdrawals into the owner's capital account. 这个结账分录的贷项部分使业主提款账户的余额回到零,借项部分将业主提款账户先前的余额转入到业主资本账户。
- Closing entries are journalized，dated，at the end of each accounting period. 结帐凭证仅在每个会计期末记录，并被标注日期。
- 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，作结帐分录，过帐以后结清全部收入和费用帐户，结算本期净收益进而结转留存收益帐户。
- He closed the deal successfully and was home free. 买卖成交了，他松了一口气。
- People say that the tiger is still lurk close to. 人们说那只老虎还躲在附近。
- The boss readily closed with the offer. 老板马上接受了这个报价。
- Have you closed the gate and windows? 你把门窗关严实了吗？
- Closing the accounts includes two processes of journalizing and posting the closing entries. 结账包括将结账分录记入日记账和将结账分录过账两个过程。
- He closed his speech with a funny joke. 他用一则有趣的笑话结束了演讲。
- Closing entries are journalized， and dated， only at the end of each accounting period. 结账凭证仅在每个会计期末记录，并被标注日期。
- That oyster closed up its valves. 那个牡蛎把壳合拢起来。
- Preparing an after-closing trial balance. Ensuring that the ledger"remains in balance after posting of the closing entries. 编制结账后试算表,确保在结账分录过账之后分类账仍保持平衡。
- She is buying a flat close to her office. 她正在购买一套靠近她办公室的单元房。
- She's always been very close about her past life. 她对自己过去的生活一直守口如瓶。
- Preparing an after-closing trial balance. Ensuring that the ledger" remains in balance after posting of the closing entries. 编制结账后试算表,确保在结账分录过账之后分类账仍保持平衡。
- For the umpteenth time close the door quietly. 我告诉过你好多次要轻轻地关门。
- 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，结帐凭证可以从工作底稿获得，或者从被调整的试算平衡表获得。
- The Waterloo line is closed for repair. 滑铁卢铁路线因维修关闭。
- This project has been closed up. 这个项目已终止了。
