将坏账准备增至11美元的会计分录为…
To increase the Allowance for Doubtful Accounts to $11, the entry will BE…
发生销货退回及退税时作相反的会计分录。
For return of goods sold or refund of tax, accounting entries to the contrary shall be made.
注意这个会计分录恰好与核销坏账的分录相反。
Notice that this entry is exactly the opposite of the entry as uncollectible.
要核销太阳风公司无法收回的账款，会计分录如下…
To write off the receivable from Solarwind Company as uncollectible, the entry to write off this uncollectible account receivable is…
会计分录在这种级次安排下只能通过最低级次科目进行。
The entries are made only to the accounts in the lowest level in this hierarchy, for example, the checking account at Bank a.
摊销的一般会计分录由借记摊销费和贷记无形资产账户组成。
The usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangible asset account.
对于银行对账单上有的而存户未入账的项目应编制会计分录。
Prepare journal entries to record any items in the bank reconciliation listed as adjustment to the balance per depositor's records.
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.
这个会计分录是借记“现金”和贷记“应收账款款-太阳风公司”。
This entry will debit Cash and credit Accounts Receivable -- Solarwind Company.
出口货物办理退税后发生的退货或者退关补缴已退回税款的，作相反的会计分录。
Export goods for tax refund happened after refund or shut out tax refunded, capture the contrary in accounting entries.
上述两家机构不约而同地将会计分录“美国税金本期税额”和公司应向IRS缴纳的税金混为一谈。
Both the Times story and the IPS study conflate an accounting entry called "current portion of U.S. taxes" with the taxes a company sends the IRS.
差别在于，应付账款是公司从其他企业处收取的账单，而应计费用则是公司预计即将收取账单而建立的会计分录。
The difference is that accounts payable are for bills the company receives from other businesses. And accrued expenses are accounting entries a company makes in anticipation of being billed.
回顾上周关于会计的博文，会计分录一共有两类：关于描述金钱进出企业的，以及关于企业中所拥有的。
Picking up from the accounting post last week, there are two kinds of accounting entries; those that describe money coming into and out of your business, and money that is contained in your business.
在太阳风公司1月3日的调整会计分录中，调整金额（10美元）恰好等于预计无法收回的账款金额。
In the adjusting entry made by Solarwind Company at January 3, the amount of the adjustment ($10) was equal to the estimated amount of uncollectible accounts.
克鲁格不允许伯宁质疑会计分录上令人震撼的账目不符的情况，尤其是在克鲁格将这些会计账户带给合作伙伴之后。
Berning wasn't disposed to question shocking discrepancies that surfaced in the ledgers, especially after the Kreuger account led to his making partner.
克鲁格不允许伯宁质疑会计分录上令人震撼的账目不符的情况，尤其是在克鲁格将这些会计账户带给合作伙伴之后。
Berning wasn't disposed to question shocking discrepancies that surfaced in the ledgers, especially after the Kreuger account led to his making partner.
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