分录

笔者运用VFP语言，采用代码设计，实现对应关系法调整分录的计算机编制，并在电算会计教学软件中全面调试通过。

I use VFP language , design with codes , utilize the computer of adjusting journal entries of the corresponding relationship method , and successes in the regulation in the computerized accounting teaching software .

编制内部债券投资抵消分录应考虑的几个问题

Consideration on Several Problems in Compiling Internal Bond Investment Offsetting Entry

泰勒加入合伙企业的会计分录如下

The entry to record Taylor 's admission to the partnership follows

宣布日应作的分录如下。

The following entry would be made at the declaration date .

现金流量表调整分录的电算化研究

Computerized Research on Adjusting Journal Entries of Cash - flow Statement

与投资业务有关的抵销分录之间的数量关系

The Quantity Relationship Between the Offsetting Respective Records about Investment Service

他知道自己来日不多了。公司间往来日记帐分录

He knew that his days were numbered . intercompany journal entry

调整分录是以权责发生制会计概念为基础的。

Adjusting entries are based upon the concepts of accrual accounting .

会计电算化中会计分录编制方式的探讨

Discussion of the Way of Compiling Accounting Entries in Computerized Accounting

记帐凭证包括支出传票，收入传票及分录传票；

Vouchers including payment vouchers , receipt vouchers and journal vouchers ;

记录债券到期偿还的会计分录如下

The entry to record retirement of the bond issue is

无违章记录的驾驶执照公司间往来日记帐分录

A clean driving-licence , ie one with no endorsements intercompany journal entry

日记账分录可在同一个地方列示业务的所有方面。

Journal entries show all sides of the transaction in one place .

摊销当年债券溢价的会计分录如下

The entry to amortize bond premium for one year is illustrated below

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 .

合并会计报表抵销分录的编制与理解

Drawing up and Understanding the Compensated Sale Account in the Combined Accounting Form

收益汇总账户的结账分录如下

The entry to close the Income Summary account in this example would be

作期末调整分录，记入日记账并过入分类账。

Making end-of-period adjusting entries , journalizing and posting them in ledger accounts .

记录年摊销费的会计分录是

The entry to be made to record the annual amortization expense would be

上述业务需要作以下会计分录。

The above-mentioned transactions can be recorded as follows .

本文详细介绍了微机商业会计自动化分录登帐方法。

This article deals with automatic entry method of microcomputer business accounting system .

5月1日记录票据到期支付的会计分录为

The entry on May 1 to record payment of the note will be

分录的借记方将已使用了的成本部分分配到费用账户。

The debit portion of the entry allocates this expired cost to expense .

记录报废这些已无价值的设备的会计分录如下

The entry to record the scrapping of the worthless equipment is as follows

一套完整的日记账分录还包括对所记录交易的说明。

A complete journal entry also includes an explanation of the transaction recorded .

在此情况下，需做如下会计分录

In these cases , the following entry is needed

但是，所有的调整分录都属于以下四种类型之一。

Nevertheless , all adjusting entries fall into one of the following four categories .

我们分摊预付费用的成本时，需要编制调整分录。

We need to adjust entries when we apportion the costs of prepaid expenses .

结账包括将结账分录记入日记账和将结账分录过账两个过程。

Closing the accounts includes two processes of journalizing and posting the closing entries .

微机商业会计自动化分录登帐系统

Automatic Entry Method of Microcomputer Business Accounting System