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。
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.
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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