方法的实质是建立包含不同经济业务类型的自动化分录表。
The essence of the method is to construct automatic entry table which contains different finance types.
当你支付账单时,不涉及损益表,这仅仅是一笔平衡记账分录:减少”现金“3万美元,同时减少”应付费用“3万美元。
Then when you pay the bill, you don't touch the P&L, its simply a balance sheet entry that reduces Cash and reduces Accrued Expenses by $30, 000.
调整分录过账后,就可以编制调整后试算表,以检查所有分类账账户的借方余额和贷方余额总计是否相等。
After the adjusting entries have been posted an adjusted trial balance can be made to test the equality of total debit and total credit balance of all ledger accounts.
在这个分录中借记的账户-所得税费用,是一个费用账户,在收益表中往往作为最后一个减项出现。
The account debited in the entry, income Taxes expense, is an expense account that usually appears as the very last deduction in the income statement.
当你支付了账单,你不需要动损益表,仅简单地在试算平衡表帐上作同时减少30,000现金及递延费用的分录就可以了。
Then when you pay the bill, you don't touch the P&L, its simply a balance sheet entry that reduces Cash and reduces Accrued Expenses by $30,000.
未经调整的试算平衡表必须调整所有对公司有影响的调整分录。
The unadjusted trial balance must be adjusted to in corporate the effects of all of the adjusting entries.
高速而准确的编制调整分录,是现直表最重要的数据处理环节。
Preparing the adjusting journal entries quickly and accurately is the most important tache in the process of handling data of CFSD.
编制结账后试算表,确保在结账分录过账之后分类账仍保持平衡。
Preparing an after-closing trial balance. Ensuring that the ledger "remains in balance after Posting of the closing entries."
编制结账后试算表,确保在结账分录过账之后分类账仍保持平衡。
Preparing an after-closing trial balance. Ensuring that the ledger "remains in balance after Posting of the closing entries."
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