journal sheet

The task of the executive general proofreader includes: eliminate the errors of proof sheet, discover and correct the oversights of original manuscript, form a unified format and stylesheet of the learned journal.

责任总校对的任务除消灭校样残留的错误外，还要发现和改正原稿中的疏漏，统一整期学报的版式、体例。

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Method for Devising Cash Flow Sheet in Cash Flow Journal

现金流量日记账编制现金流量表法

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The Allowance for Doubtful Accounts, which was credited in the above journal entry, will appear in the balance sheet as a deduction from the face amount of the accounts receivable. Charge, please. Put it on my American Express.

在贷记的坏账准备则作为应收账款账面值的对冲项目列在资产负债表中。记账。请给我记在美国运通信用卡上。

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Changing the classification of a liability does not require a journal entry; the obligation merely is shown in a different section of the balance sheet.

这种负债分类的改变并不要求作会计分录，该项负债仅仅是在资产负债表的不同项目下列示。

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