general account

The concrete operating method is to take the first-level subordinated enterprises of the corporation as the principal part, set up double routes to manage the income and expense respectively, and carry out ledger and subsidiary ledger management.

通过对资金集中运作方式的分析,认为建立资金结算中心是企业集团实行资金集中运作适宜的模式,具体做法就是以集团公司所属一级企业为主体,实行资金收支两条线管理,推行总分账户管理。

The system of the ledger and subsidiary ledger is an effective way for the centralization management of corporation capital.

总分账户体系是指集团公司借助商业银行分账户的功能,以总分账户的方式,实现成员企业资金收付全部通过内部财务公司或结算中心结算平台集中办理。

On Construction of Ledger and Subsidiary Ledger for Centralization Management of Corporation Capital

通过总分账户 实行企业集团资金集中管理

The entry to close the Income Summary account in this example would be...

收益汇总账户的结账分录如下…

Posting goes to the general ledger and to the accounts receivable subsidiary ledger, which lists each customer and the amount receivable from that customer.

在总分类账和应收款明细分类账间过账，列出每个客户和从客户那收到的应收账款。

A journal entry made for the purpose of closing a revenue or expense account by transferring its balance to the income summary account is called a closing entry.

为了结清收入和费用账户而将其余额转入收益汇总账户所作的日记账分录就称为结账分录。

Closing entries for the revenue accounts

收入账户的结账分录

account created by the debit part of the entry is closed into the Income Summary account in the same manner as any other expense account.

上述分录中借记的坏账损失像其他费用一样结转到收益汇总账户。

The income summary account has no entries and no balance except during the process of closing the accounts at the end of the accounting period.

除了在会计期末的结账过程以外,收益汇总账户无分录也无余额。

Neither should we credit the accounts receivable controlling account in the general ledger.

我们也不能直接冲减总账中应收账款汇总账户。

To close the Income Summary account.

结清收益汇总账户。

What calls close an account kind account, defray kind account, wait for booth kind account, the apportion that cross a state kind account?

什么叫结算类账户，支出类账户，待摊类账户，跨国分摊类账户？

By adding together the estimated uncollectible portions for all age groups, the required balance in the Allowance for Doubtful Accounts is determined.

把所有账龄组的预计无法收回的部分加总,就是坏账准备账户应付的金额。

Close the various expense accounts by transferring their balances into the income summary 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 revenue accounts by transferring their balances into the income summary account.

通过将各收入账户的余额转入收益汇总账户来结清收入账户。

Posting the entries in the journals into ledger accounts, thus creating a record classified by accounts.

将日记账中的会计分录过入分类账账户,因而产生分类的账户记录。

In reimbursement, please drawn on our Head Office account with your London office.

偿付办法：请从我总行在贵行伦敦分行的账户内支取。

Assuming that the partnership earns net income of $10 in the first year of operations, the entry to close the Income Summary account is as follows...

假设该合伙企业在经营的第一年获得净收益10美元,收益汇总账户的结账分录如下…

As a result, the total cost of the remaining job cost sheets in the subsidiary Job Cost Ledger continues to equal the debit balance in the Goods in Process controlling account.

批次成本分类账中剩下的成本计算单上的成本总额仍与在产品账户的数额相等。

The Comparison and Analysis of Accounts Receivable and Prepaid Accounts;

“应收账款”和“预付账款”账户的比较与分析