太阳风公司有四个费用账户。
Assume that there are four expense accounts in the ledger of Solarwind Company.
收入账户、费用账户以及股利发放都是临时账户。
Revenue accounts, expense accounts, and the Dividends Declared accounts are referred to as temporary accounts.
应当注意的是：每次补足备用金时，借记费用账户。
Note that expense accounts are debited each time the fund is replenished.
分录的借记方将已使用了的成本部分分配到费用账户。
The debit portion of the entry allocates this expired COST to expense.
将收入账户与费用账户结转到“损益汇总”这个新账户中。
Close all revenue and expense accounts to Income Summary, a new account.
通过将各费用账户的余额转入收益汇总账户来结清费用账户。
Close the various expense accounts by transferring their balances into the income summary account.
我开始对每一个费用账户进行内部修订以便于鉴别长期潜在费用的减少。
I initiated an internal revision of each expense account to identify further potential expense reductions.
会计上通常用“资本化”这个词来表述记入资产账户而非费用账户的支出。
The usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangible asset account.
通用会计准则规定，已入账的商誉在最长不超过4年的期限内摊销到费用账户。
Generally accepted accounting principles require that recorded goodwill be amortized to expense over a period that does not exceed 4 years.
不管制造费用账户的余额是借方还是贷方，新会计期间开始以前必须将其结平。
Regardless of whether the ending balance in the Factory Overhead account is a debit or credit, any remaining balance must be disposed of before a new accounting period begins.
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.
那目的就是将长期资产的获取成本在该资产产生收益的各年度中分配到费用账户中去。
That goal is to allocate the acquisition cost of a long-lived asset to expense over the years in which the asset contributes to revenue.
不管预先确定制造费用分配率时多么认真仔细，制造费用账户在年末总会有一个余额。
Regardless of how carefully the predetermined overhead rate is estimated, Factory Overhead will usually have a balance at the end of the fiscal year.
其他工厂成本记录为制造费用：除材料和人工成本以外的各个项目记入制造费用账户。
Recording gOt her Factory costs as Overhead: Various items other than materials and labor costs are charged to Factory Overhead account.
行政人员们提议我削减其他费用账户比削减现在所怀疑的个人账户对组织的盈利操作更加有利。
The executives proposed that I cut other expenses that were crucial to our organization's profitable operation instead of the personal accounts in question.
但是作为一个实务问题，大多数公司均按照所得税法的要求，仅用5年把这项资产摊入费用账户。
But AS a practical matter, most corporations amortize this ASset to expense over a period of only 5 years, AS allowed under income tax regulations.
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.
你会以为官司缠身已经扫了他们那种雅兴，但看来只要他们不是从与工作相关的费用账户上支钱款待客户就没事。
You'd think the lawsuits would have dampened that, but it seems fine as long as they're not entertaining clients on their work-related expense accounts.
开立一个取钱时不荒唐地收取费用的储蓄账户。
Open a savings account that does not charge ridiculous fees to withdraw money.
他把伊丽莎白住汽车旅馆的费用和机票费用记在了他的报销账户上。
He put Elizabeth's motel bill and airfare on his expense account.
如果最后期限过了，他们会自动通过银行或信用卡账户支付费用。
If the deadline passed, they were charged automatically through their bank or credit card accounts.
用来支付诉讼费用的退休金账户和储蓄已被耗尽。
Retirement accounts and savings, they say, have been drained to pay legal fees.
你将为每个账户支付2美元/月的固定费用，以及按GB计算的额外加成。
You pay $2 a month per account plus a fee per GB of data used.
然而，您需要创建不同的报告以包含所有具有详细维度层次的账户，即收入、商品销售费用等。
However, you may need to build separate reports to include all those accounts that have dimensional level of detail, i.e. Revenue, Cost of Goods Sold, etc.
小额信贷机构可能比银行更能以较低的费用开展此项业务，因为它们已经和使用这种基础储蓄账户的人群之间存在关联。
MFIs might be able to do this more cheaply than banks, because they have existing relationships with the kinds of people who would use such basic savings accounts.
根据智囊机构兰德公司的计算，以20 000美元的账户余额为例，即使每年费用只有1个点差，10年后加起来也会达到3 380美元。
Think tank RAND calculates that even just 1 percentage point difference in annual fees adds up to $3, 380 after 10 years on a $20, 000 account balance.
早在上世纪70年代，他们就对外国人名下的银行账户收取一定费用，实际上是实行负利率。
Back in the 1970s they charged foreigners a fee for having a bank account, in effect imposing a negative interest rate.
在蓝角上，共有8个(其中包含已经合并的)放款人辩称，费用在经常账户持有人自愿签订的合同中已经明确规定了。
In the blue corner were eight lenders (some of which have since merged) arguing that the charges were clearly set out in contracts voluntarily entered into by current-account holders.
在蓝角上，共有8个(其中包含已经合并的)放款人辩称，费用在经常账户持有人自愿签订的合同中已经明确规定了。
In the blue corner were eight lenders (some of which have since merged) arguing that the charges were clearly set out in contracts voluntarily entered into by current-account holders.
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