Posting from these journals is to general ledger and to the amounts payable subsidiary ledger.
从这些日记账过账到总分类账和应付款明细分类账。
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。
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？
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。
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…
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。
Preparing an after-closing trial balance. Ensuring that the ledger"remains in balance after posting of the closing entries.
编制结账后试算表,确保在结账分录过账之后分类账仍保持平衡。
Juggle figures in a ledger.
篡改分类账上的数字
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。
Making end-of-period adjusting entries, journalizing and posting them in ledger accounts.
作期末调整分录,记入日记账并过入分类账。
Adjusting entries are made in the general journal and posted to the related ledger accounts.
调整分录应在普通日记账中登记,并过入相应的分类账账户。
creditor ledgers
债权人总账,进货总账
Accounts payable often are subdivided into the categories of trade accounts payable and other accounts payable.
应付账款通常分成购销应付账款和其他应付账款两类。
The accounts are usually on loose leaves or cards. A ledger is composed of these leaves or cards when they are kept together in a book.
账户通常采用活页或卡片形式,这些账户集合在一起就成为分类账。
After the transaction has been recorded in the journal, the debit and credit changes in the individual accounts are entered in the ledger.
在经济业务记入日记账之后,每个账户的借贷变化再记入分类账中。
Use the purchases journal, the cash disbursements journal, and the accounts payable subsidiary ledger.
使用进货日记账，现金支付日记账，和应付款明细分类账。
Use the sales journal, the cash receipts journal, and the accounts receivable subsidiary ledger.
使用销售日记账，现金日记账，和应收款明细分类账。
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。
