它是愉快的，繁忙的时间和我的分录记录是充分的希望，并且谢意为未来卡尔文和我一起修造。
It was a happy, busy time and my journal entries were full of hope and gratitude for the future Calvin and I were building together.
股票分割不改变任何分类账账户的余额，因此，在普通日记账中仅通过一个备忘分录记录该业务。
A stock split does not change the balance of any ledger account; consequently, the transaction may be recorded merely by a memorandum entry in the general journal.
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.
记录折旧的会计分录包括借记折旧费账户和贷记累计折旧账户。
The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a credit to Accumulated Depreciation.
此类未记录的收入在会计期末要作调整分录加以记录。
Such unrecorded revenue is recorded by making an adjusting entry at the end of the period.
复式记账会计是指会计师记录每笔经济业务时借贷分录的金额必须相等。
Double-entry accounting means that the amounts of debit AND credit entries must be equal when accounts record every business transactions.
在日记账中按照借方和贷方记录一个交易的完整的过程被称为编制日记账或编制分录。
To record the entire effects of a business transaction in a journal in terms of debit and credit, the process is referred as to making a journal entry or journalizing.
日记录宣布发放股利的分录如下…
The entry at June 1 to record the declaration of this dividend is…
折旧费用和已耗保险费于会计期末在调整分录中记录。
Some expenses such as depreciation expense, amortization expense and depletion expense are non-cash expenses.
折旧费用和已耗保险费于会计期末在调整分录中记录。
Some expenses such as depreciation expense, amortization expense and depletion expense are non-cash expenses.
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