1、

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。

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2、

input switching budget term which means managers can change budget allocations as a result of changing cost pressures over the range of expense accounts.

投入转换预算术语,指当成本对整个支出帐户的压力发生变化时,经理可以改变预算的分配。

provided by jukuu

3、

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。

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4、

the ones who concerned me were the mouthy college kids, and the pairs of white-shirted business men on expense accounts.

让我担心的是那些夸夸其谈的大学生们,还有一对对身着白衬衫可报销餐费的商务人员。

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5、

in retrospect, i am proud that i decided not to cave to the top management's request to overlook the size of their personal expense accounts.

回首往昔,我很庆幸我没有陷入高层管理者要求我忽略他们个人费用账户的困境。

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6、

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。

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7、

Revenue and expense accounts are closed at the end of each accounting period.

每个会计期末都要结清收入和费用帐户.

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8、

Revenue accounts, expense accounts , and the Dividends Declared accounts are referred to as temporary accounts.

收入账户 、 费用账户以及股利发放都是临时账户.

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9、

Generally the semifinished materials room's repair expense accounts for the house price about 10 %.

一般毛坯房的装修花销占房价的10%左右.

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10、

Close the various expense accounts by transferring their balances into the income summary account.

通过将各费用账户的余额转入收益汇总账户来结清费用账户.

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11、

At the next Board of Directors meeting, I presented my expense accounts analysis.

在下一次董事会会议, 我提出了我的费用账户分析.

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12、

We certainly had little chance of living it up on our Daily Telegraph expense accounts.

我们靠《每日电讯报》的出差费过日子,当然谈不上过花天酒地的生活.

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13、

close all revenue and expense accounts to income summary, a new account.

将收入账户与费用账户结转到“损益汇总”这个新账户中。

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14、

note that expense accounts are debited each time the fund is replenished.

应当注意的是:每次补足备用金时,借记费用账户。

provided by jukuu

15、

assume that there are four expense accounts in the ledger of solarwind company.

太阳风公司有四个费用账户。

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16、

revenue accounts, expense accounts, and the dividends declared accounts are referred to as temporary accounts.

收入账户、费用账户以及股利发放都是临时账户。

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17、

Four separate journal entries could be made to close these four expense accounts, but the use of one compound journal entry is an easier, time saving method of closing all four expense accounts.

结清这四个费用账户可以作四个单独的日记账分录,但是使用复合日记账分录来结清这四个费用账户更容易,并且更节省时间。

provided by jukuu

18、

Each investor can contribute cash or buildings, equipment and technical know-how as investment. Separate Depreciation Expense and Accumulated Depreciation accounts are maintained for different types of depreciable assets, such as factory buildings, delivery equipment, and office equipment.

每位投资者可将现金、厂房、设备和技术作为投资。不同的应计提折旧的资产,如:厂房、运输工具和办公设备等,设有独立的折旧费和累计折旧账户。

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19、

Rather than try to guess which accounts will go bad, man-agers, on the basis of collection experience, estimate the total bad-debt expense for the period.

管理人员不是试图猜测哪些帐款将成为坏帐,而是依据收帐经验估计出一定时期的坏帐费用。

provided by jukuu

20、

If credit sales for September amount to$ 1, the month-end adjusting entry to record uncollectible accounts expense is

如果9月的赊销额达1美元,记录坏账损失的月末调整会计分录为

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