统账分离,Separation Between Personal Accounts and Social Pool
1)Separation Between Personal Accounts and Social Pool统账分离
2)ledger account分类账账户
英文短句/例句
1.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。
2.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。
3.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。
4.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。
5.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。
6.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？
7.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。
8.Closing entries for the revenue accounts收入账户的结账分录
9.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。
10.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。
11.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。
12.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。
13.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
14.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。
15.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。
16.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。
17.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…
18.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。
相关短句/例句
ledger account分类账账户
3)separation system分离系统
1.Technology of solvents extractionseparation system of processing 10 kg coal tar per pot;10kg/次煤焦油溶剂萃取分离系统与工艺
2.4-Phase separation for drilling fluid recovered from ground during drilling process was studied,and the focuses were emphasized on theseparation system of drilling fluid with high density and high viscosity that could cause gas cut at high-pressure,ultra high-pressure gas layer and well control.对钻井过程中地面返回流体的四相分离进行了分析研究,重点是高压、超高压气层钻井和井控时,发生气侵的高密度、高粘度钻井液的分离系统研究。
3.The techno1ogical process and character of solvents extractionseparation system self-designed of coal tar, which can extract coal tar 10 kg one-pot, were introduced in this paper.简要介绍了１０ｋｇ/次煤焦油溶剂萃取分离系统的流程及特点，并在此萃取分离系统中考察了对煤焦油中２－４环芳香族化合物的分离效果。
4)Separating system分离系统
1.Data from this work is to give literature support to the automatic separating system for marine meiobenthos using laser induced fluorescence technology.介绍了激光诱导荧光检测技术在小型底栖生物分离系统的应用。
5)systematic separation系统分离
1.Study on Systematic Separation of Pig Blood Complex Amino Acids;猪血复合氨基酸系统分离的研究
6)union account(UA)统一账号
延伸阅读
外币统账法（recording-currencymethod）亦称记账本位币法。选择某一货币为记账本位币，其他各种非记账本位币计价的经济业务，均应在业务发生时按一定的汇率（当日或当月一日）全部折算成记账本位币金额后入账，非记账本位币金额在账户占领作辅助记录。无论是外币性存款和债权、债务等项目，在账上均以记账本位币金额统一反映。如以人民币为记账本位币，则应将所有外币业务全部折算成人民币入账，同时设立非记账本位币二级辅助账户，登记非记账本位币金额的增减变动情况，作为一种补充资料。在会计处理时，每笔分录借贷方均采用同一汇率记账，不分别注销原账户的账面记录，平时不发生和不确认汇兑损益。会计期末，将所有外币性存款和债权、债务账户按月末汇率调整时才算出汇兑损益。采用外币统账法对企业外币业务进行会计处理时，由于将外币换算成记账本位币的折合率，即其入账时的记账汇率，可以是外币业务发生当日的汇率，也可以是外币业务发生当月一日的汇率。因此，外币统账法又可以分为“逐日折算法”和“月终调整法”两种方法。逐日折算法，对每一笔外币业务在发生时均按当日汇率换算成记账本位币入账。由于此法平时要采用每日汇率入账，故入账汇率变动频繁，增加了会计核算的工作量。月终调整法，将每一笔外币业务在发生时均按当月一日汇率换算成记账本位币入账。在外币业务较多的企业，月终调整法要比逐日折算法简便。
