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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。
- 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。
- 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。
- 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。
- 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。
- 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。
- This paper reviews Post closed classes and the achievements in research on the discrete predicative systems, puts forward new questions and and applicable prospects of the research. 概述波斯特封闭类与离散谓词系统的研究成果，提出这类研究中的新问题和应用前景。
- 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。
- 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。
- I am afraid the last post has been dispatched. 恐怕末班邮件已经发出了。
- Make Closing Entries After the financial statements are prepared and the adjusting entries have been journalized and posted， the closing process must be completed. 结帐的目的是将所有临时科目借贷平衡的两方过到留存收益科目。
- All bookings must be made by post. 所有预约都必须用信函形式。
- You can post a net entry and upload an image. 你可以张贴净入学，并上传一个图像。
- By parcel post our samples were sent. 我们的样品是通过邮包寄送的。
- No one can alter the fact, ex post facto. 没有人能在事后改变事实本身。
- How long is the post tenable for? 这个职位任期多长？
- I went to the post office to mail the letters. 我去邮局寄信。
- He was disqualified for the post on account of age. 年龄不合格使他无法无资格任此职。
- His suitability for the post is open to question. 对这一职位他是否适宜很成问题。
- 今日热词
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- 京雄高速公路 - Beijing-Xiongan expressway
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- 农业及相关产业增加值 - the added value of agriculture and related industries
