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- Operating account Revenue and expense account. 营业帐户收入与支出帐户。
- revenue and expense summary [经] 收入及费用汇总
- Operating budget A budget covering recurrent revenue and expense. 营业预算包涵经常性收入和开支的预算。
- Closing sets the balances of the revenue and expense accounts back to zero in order to measure the net income of the next period. 通过结账,各收入和费用账户的余额都变成零,以便计量下一个会计期间的净损益。
- 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。
- 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。
- 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。
- income and expense summary account [经] 损益汇总帐户
- comparative statement of revenue and expense 收入与费用比较表
- The income statement presents a summary of the revenues and expenses of an entity for a specific period of time, such as a month or a year. 损益表汇总反映企业在某一特定时期内,如一个月或一年的收入和费用。
- revenue and expense common account 收入费用共同类科目
- Budget An estimation of an organization's revenue and expenses over a specified period of time. 对机构在特定时期内收入及开支的预测。
- revenue and expense sharing contract 收入费用共享契约
- Third, timely performance reports are prepared, comparing the actual revenue and expenses of each responsibility center with the budgeted amounts. 第三,及时提供业绩报告,把每个责任中心的收入和费用的实际数与预算数相比较。
- The profit and loss account provides information about the financial performance of a business, which summaries the revenue and expenses of the business for an accounting period. 定义:利润表又称为损益表,是反映企业在一定会计期间的经营成果的会计报表。
- Revenue and expenditure are balanced. 收支平衡。
- Obey the cash management and expense claim system. 遵守现金管理及各类费用报销制度。
- Asset and expense increases are recorded as debit. 资产或费用增加记为借项。
- Parking, Revenue and Access Control System ZAMIR. 停车场电脑收费及管制系统。
- Revenue realized and expenses incurred or to be accrued during the current period shall be accounted for as revenue and expenses of the period, even if the amount has been received or paid during the period. 凡是当期已经实现的收入和已经发生或应当负担的费用,不论款项是否收付,都应当作为当期的收入和费用;凡是不属于当期的收入和费用,即使款项已在当期收付,也不应当作为当期的收入和费用。