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.

youdao

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.

youdao

需注意，这些薪金补贴仅仅是净收益的预分配，而不是企业的费用，也不需记入任何分类账账户。

Note that these salary allowances are merely an agreed-upon dividing net income; they are not expenses of the business and are not recorded in any ledger account.

youdao