分类账

大量的个别顾客账户和债权人账户是分设在单独的辅助分类账中的。

A large number of individual customer and creditor accounts will be maintained in separate subsidiary ledgers .

她不愧是搞财务的，家庭分类账记得清楚详细。

She is a real accountant who even keeps a detailed household ledger .

3.ledgebook分类账课程内容涵盖了记账的所有方面，包括销售额和分类账，小额现金及决算账目。

All aspect of bookkeeping are covered , including sales and ledge books , petty cash and final accounts .

n.日报，杂志；日记；分类账他和他妻子都在为一份商业杂志写文章。

journal Both he and his wife write for a business journal .

网络财务报告的基础：XBRL分类账

The Basis for Internet Financial Reporting : XBRL for General Ledger

SAPERP系统源在财务会计这个功能下主要有总分类账、应收账款、应付账款、银行和固定资产等等。

The functions of SAP ERP system source under the module of financial accounting consist of general ledger , receivable accounts , payable accounts , bank and fixed assets , etc.

分类账是以帐户为单位进行组织的。

The unit of organization for the ledger is the account .

负责销售报表包括中国大陆分类账及美国账目合并对应；

Focus on sales transaction including the PRC ledger and US GAAP adjustment ;

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 .

分类账帐户通常是按财务报表顺序排列的。

Accounts are usually arranged in the ledger in the financial statement order .

篡改分类账上的数字字被分成若干词类。

Juggle figures in a ledger . Words are classified into parts of speech .

应付款明细分类账帮助企业保留供应商的经常性付款。

The accounts payable subsidiary helps the company stay current in payments to suppliers .

他把外销账过到分类账上。

He posted up the export sales .

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。

Adjusting entries are made in the general journal and posted to the related ledger accounts .

然而，此选项不适用于导入值或分类账的数据录入。

However , this option does not apply to imported values or data entry of journals .

从这些日记账过账到总分类账和应付款明细分类账。

Posting from these journals is to general ledger and to the amounts payable subsidiary ledger .

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。

A subsidiary ledger is a book ol accounts that provides sup-porting details on individual balances .

试算表能证明分类账帐户的借方余额和贷方余额是否相等。

The trial balance can prove the equality of debit and credit balances in the ledger accounts .

分类账在借方列出300英镑，在贷方列出50英镑。

The ledger shows $ 300 on the debit side and $ 50 on the credit side .

使用销售日记账，现金日记账，和应收款明细分类账。

Use the sales journal , the cash receipts journal , and the accounts receivable subsidiary ledger .

如前所述，在分类账中所有的借项和贷项都是从日记账中过入的。

As previously explained , all debits and credits in the ledger are posted from the journal .

使用进货日记账，现金支付日记账，和应付款明细分类账。

Use the purchases journal , the cash disbursements journal , and the accounts payable subsidiary ledger .

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。

Posting the entries in the journals into ledger accounts , thus creating a record classified by accounts .

篡改分类账上的数字一种数字集合的上界的名字。

Juggle figures in a ledger . A name of the upper boundary of the set of numbers .

答案是日记账的组织单位是每笔交易，而分类账的组织单位是账户。

Unit of organization for the journal is the transaction , whereas the unit of organization for ledger is .

一般的做法是先把调整分录记入日记帐，然后才过入分类账。

The general practice is to record adjusting entries in the journal before they are posted to the ledger .

在总分类账中，账户的排序最好与资产负债表和收益表的排序一样。

In the general ledger , it is desirable to have the accounts in the same sequence as in the balance sheet and income statement .

销售日记账的金额每天过账至明细分类账，以保存每个顾客应收账款金额的目前记录。

Amounts in the sales journal are posted to the subsidiary ledger daily to keep a current record ol the amount receivable from each customer .

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。

After the transaction has been recorded in the journal , the debit and credit changes in the individual accounts are entered in the ledger .

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。

Therefore , the closing of revenue and expense accounts requires the making of journal entries and the posting of these journal entries to ledger accounts .