明细账
- Sub ledger;subsidiary ledger
-
[subsidiary ledger] 按明细分类账户登记的账簿叫做明细分类账,简称明细账
-
负责编制各种明细账及总账。
Be responsible for drawing up kinds of subsidiary ledger and general ledger .
-
在明细账中,对每种商品都要单独设立账户。
A separate account for each type of merchandise is maintained in a subsidiary ledger .
-
本文运用管理贡献明细账计量方法对企业家人力资本的贡献价值作出评估,并在此基础上提出基于剩余法和AHP的企业家人力资本管理贡献价值计量模型,以期丰富企业家人力资本价值计量理论。
This paper explores " the management contribution journal " to measure the value of entrepreneurial human capital , and advances a new measurement model based on surplus and analytical hierarchy process ( AHP ) method .
-
这样,你就会得到该月花销的明细账。
That way people have a record of how much money they have spent that month .
-
待摊费用应按费用种类设置明细账,进行明细核算。
Subsidiary accounts should be set up for prepaid expenses according to different types of expenses .
-
对于每次对账业务,无论是否账账相符,都应编制对账余额调节表,后附双方的明细账页备查。
Work out the account checking reconciliation during the account checking with subsidiary ledger of both parties enclosed , regardless of the divergence .
-
根据原始发票登记记账凭证和总帐和明细账!这就是上帐!
Register proof of charge to an account and general ledger and detail Zhang according to original bill ! This is keep books !
-
本科目应按存货的种类分别设置明细账,并根据进、出库单进行明细核算。
The setting for sub-ledger of this account should according to category . The records of the sub-ledger is according to the bills of receiving and exhausting .
-
总而言之,负责记录应收账款明细账的员工不能涉足现金收支。喏,给您。记账吗?
In summary , employees who maintain the accounts receivable subsidiary ledger should not have access to cash receipts . Here you are . Shall I add them to your bill ?
-
文章指出:在高校教育成本的核算上,应设计总账及明细账的双轨制账务处理方法来协调高校会计核算与教育成本核算的矛盾;
The article points out : In the accounting of university educational cost , the double tracks system accounting treatment method that should design the general account and subsidiary account coordinates university accounting 's contradiction with educational cost accounting ;
-
简要介绍了一个预算支出管理系统的功能,主要功能有预算指标管理、拨款单据管理、明细账管理、报表输出及系统维护;
The functions of a financial capital budgeting system has been introduced . The main functions of this system include management of budget target , management of bills , management of detail account books , report outputs and system maintenance .
-
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 .
-
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 .
-
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 .
-
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 .
-
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 .
-
在总分类账和应收款明细分类账间过账,列出每个客户和从客户那收到的应收账款。
Posting goes to the general ledger and to the accounts receivable subsidiary ledger , which lists each customer and the amount receivable from that customer .
-
企业一般设置一“制造费用”账户,各组成项目在明细分类账中记录。
It is normal to have a factory overhead controlling account in the general ledger . Details of the individual overhead costs are then accumulated in a subsidiary ledger .