会计期末

此类未记录的费用在会计期末要作调整分录加以记录。

Such unrecorded expenses are recorded by an adjusting entry .

此外，在每个会计期末，还需要结清业主提款账户。

Moreover , the account of owner 's withdrawals should also be closed .

每个会计期末都要结清收入和费用帐户。

Revenue and expense accounts are closed 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 entries are journalized , and dated , only at the end of each accounting period .

本文研究了中国22所大学本科管理会计期末考题所强调的学习层次。

This thesis examines the learning levels as reflected in undergraduate management accounting examination papers in22 Chinese universities .

在每个会计期末，企业可能需要十几个甚至更多个调整分录。

A business may need to make dozen or more adjusting entries at the end of each accounting period .

折旧费用和已耗保险费于会计期末在调整分录中记录。

The cost of depreciation and expired insurance may be recorded as adjustments at the end of the accounting period .

预估的信用损失在每个会计期末才结转到坏账损失账户。

The estimated expense of credit losses is charged to the Uncollectible Accounts Expense account at the end of each accounting period .

应注意，收益汇总账户只在会计期末结清账户时才使用。

Note that the income summary account is used only at the end of the accounting period when the accounts are being closed .

在会计期末，收益汇总帐户的余额结转到合伙人资本帐户。

At the end of the accounting period , the balance in the Income Summary account is closed into the partners ' capital accounts .

由于永久性账户的余额不用来计量企业的损益，因而此类账户就不需要在会计期末结账。

The permanent accounts are not closed at the end of the accounting period because their balances are not used to measure income or loss .

因而，企业在会计期末必须对存货进行实地盘点，以此来确定期末存货的成本。

Consequently , a physical inventory must be taken in order to determine the cost of the ending inventory at the end of an accounting period .

除了在会计期末的结账过程以外，收益汇总账户无分录也无余额。

The income summary account has no entries and no balance except during the process of closing the accounts at the end of the accounting period .

在每个会计期末，用一个调整分录估计并记录应计所得税的金额。会计分录如下

At the end of each accounting period , the amount of accrued income taxes is estimated and recorded in an adjusting entry , as shown below

在会计期末编制财务报表之前，应先对预计无法收回的应收账款作一个估计。

Before financial statements are prepared at the end of the accounting period , an estimate of the expected amount of uncollectible accounts receivable should be made .

是指在会计期末时，将期间的赊账、坏账编制分录为费用和一个备抵账户，在以后实际发生坏账时冲减该备抵账户的会计方法。

A method of accounting for uncollectible accounts in which an estimate is made of the amount of sales on account for which payment will not be received .

投资者必须在债券购入时、每个会计期末以及债券售出时核算这项应计利息。

An investor in bonds must account for this accrued interest when the bonds are purchased , at the end of each accounting period , and when the bonds are sold .

按照成本核算的流程，应由产品负担的环境成本还应采用一定的方法，在会计期末时计入产品生产成本账户中。

On the basis of the process of cost keeping , the environmental costs which are related to the products should be included into the product cost account at the end the accounting period .

为了全面综合反映跨国公司整体的财务状况和经营成果，每届会计期末，公司都要编制整个跨国公司的合并财务报表。

In order to reflect fhe whole picture of Multi - national corporations in the operation and accounting , at the end of each accounting year , companies usually compile the consolidated financial statement of the whole MNC .

在会计期末结账时，将所有明细记录中的余额相加，得到的总数应与作为统驭账户的存货账户的数额相一致。

At the close of the accounting period , the balances on all the subsidiary records are added , and their total amount should agree with the amount in the inventory account , which serves as a control account .

如果实际核销额最后大于预计值，坏账准备账户将出现借方余额，需要在会计期末调整为零。

If the amounts written off as uncollectible are greater than the estimated amount , the Allowance for Doubtful Accounts will acquire a temporary devil balance , which will be eliminated by the adjustment at the end of the period .

制造费用在会计期末才能确定，但从管理上来说，要等到期末是难以接受的。

The total factory overhead for a period cannot be determined with certainty until the end of the accounting period . However , to wait until the end of an accounting period to allocate factory overhead to individual jobs is not acceptable .

所有上面提到的作业都必须做好，因为他们中的每一部分都会计入期末考核。

All of the above must be well done because each of them will be counted into the final assessments .

因此，在每一会计期期末往往必须调整一些账户余额，以实现成本及费用与收入的恰当配比。

Therefore , it is often necessary to adjust some account balances at the end of each accounting period to achieve a proper matching of costs and expenses with revenues .

结帐是在某一会计期间的期末，将帐户结算清楚的会计程序，它是下一个会计期间登记交易记录的必要准备。

The term closing the accounts refers to the end-of-period step that prepares the accounts for recording the transactions of the next period .

2001年开始实施的《企业会计制度》，要求企业在每个会计期末对所有非货币性长期资产进行减值测试，旨在更加稳健地反映企业价值。

Aiming at more conservative reflection of the business values , in 2001 , Ministry of Finance enacted assets impairment in the new " Accounting System for Business Enterprises ", providing the first set of systematical rules for assets impairment accounting .