分录是指会计中的一项程序。它在工作程序里,为平时会计程序的第1个步骤。
调整分录 adjusting entry ; adjusting journal entries ; adjusting journal entry
会计分录 [会计] accounting entry ; Journal entry ; accounting entries
结账分录 closing entry
简单分录 simple entry ; Simple Entries
原始分录簿 book of original entry
原始分录错误 error of original entry
赤字分录 red-ink entry
开帐分录 opening entries ; opening entry
日记帐分录 pozycja dziennika
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.
部分录音已被抹掉。
The reserves are an accounting entry-- it's how much they are required to hold, but the companies will hold more than that, typically, in order to protect themselves-- more than is required--and their policy holders-- more than is required by the regulators.
提取准备金就要做会计分录,由相关部门的规定,来提存一定量的准备金,但是保险公司可以持有更多的准备金,通常,多提存是为了,保护他们自己以及投保人,于是持有更多准备金
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