1.
P.A. [personal account; private account ]
个人账户、私人账户［
2.
The accounts relative to the temporary or the nominal accounts are the permanent accounts or the real accounts.
与临时性账户或虚账户相对应的账户是永久性账户或实账户。
3.
temporary capital account
"虚账,暂记资本账户"
4.
Closing entries for the revenue accounts
收入账户的结账分录
5.
What kind of account would you like to open, savings account or checking account?
您想开什么账户，储蓄账户还是支票账户?
6.
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？
7.
We have both checking and savings accounts.
我们有私人支票账户和存款账户。
8.
How do I transfer money from my saving account to my checking account?
我怎样把钱从存款账户转到支票账户？
9.
The simplest form of an account is "T"account.
最简单的账户格式为"T"形账户。
10.
We have checking accounts and saving accounts.
我们有活期存款账户和储蓄存款账户。
11.
Would you like to open a current account or a time saving account?
您想开立一个活期账户还是定期账户?
12.
Clerk: Ok. Would you like to open a current account or fixed account?
好的。你想开个活期账户还是定期账户？
13.
Therefore, the revenue and expense accounts are called the temporary accounts or the nominal accounts, which are also called the income statement accounts.
因此,收入和费用类账户被称为临时性账户或虚账户,此类账户也称为损益表账户。
14.
The important thing to note in this entry is that the debit is made to the Allowance for Doubtful Accounts and not to the Uncollectible Accounts.
需要注意的是借记方是坏账准备账户而非坏账损失账户。
15.
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。
16.
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。
17.
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。
18.
From which account would you like to withdraw the money, savings or checking?
您要从您的哪个账户中取款，储蓄账户还是支票账户？