部分录音已被抹掉。
第一个示例不使用转回分录。
如果有任何现金从办公室转到银行，则作对销分录。
If any cash is transferred from the office to the bank, a contra entry is made.
这个菜单允许寻找唯一关于员工服务分录。
This menu allows to seek only for the entries relating to employees services.
降分录取这一政策在湖南已维持20年之久。
The policy has been maintained in the province for 20 years.
本文详细介绍了微机商业会计自动化分录登帐方法。
This article deals with automatic entry method of microcomputer business accounting system.
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.
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.
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.
管理分录信息对话框会评估您的密码是强，中，还是弱。
And the Manage Log-Ins dialog rates your passwords as Strong, Medium, or Poor.
很抱歉，我没听懂，请你把那一部分录音再放一遍好吗？
I'm sorry. But I cant't follow it. Would you please play that part of the tape again?
收到现金股利时所作的分录是：借记现金，贷记股利收入。
The entry to record receipt of a cash dividend consists of a debit to cash and a credit to dividend revenue.
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.
会计循环指的是对会计信息进行分录，分录和汇总的步骤。
The accounting cycle refers to the steps of recording, classifying, and summarizing the accounting information.
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.
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.
复合日记账分录是一个包含多个借记账户或多个贷记账户的分录。
A compound journal entry is an entry that includes debits to more than one account or more than one account.
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.
在账户左边或左边栏目的分录叫借方，在右边或右边栏目的分录叫贷方。
An entry made on the left hand side or column of an account is called a debit, while an entry made on the right hand side or column is called a credit.
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.
调整分录的编制非常具有挑战性，所以通常由主计长或优秀的会计师承担。
Making adjusting entries is very challenging, so it is usually done by the controller or an excellent accountant.
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.
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.
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.
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