1.
Closing entries
结帐分录,将收入和费用帐户结转于损益帐户的分录。
2.
Dividends， interest， gai and lo es on the investments are recorded in a ropriate income statement accounts.
投资中的分红、息、益、损失被记录在相应的损益表帐户中。
3.
non-operating income and expense account
非营业收益及费用帐户
4.
non-operating income and expense accounts
营业外收益及费用帐户
5.
The correcting entry includes a debit or credit to prior-period adjustment for the error amount and a credit or debit to the asset or liability ac- count that was misstated.
调帐分类为借记或贷记以前年度损益调整，同时贷记或借记错记的资产或负债帐户。
6.
There are two owner's equity accounts in a proprietorship: a Capital and a Drawings account.
在独资企业中设立了两种业主权益帐户：资本帐户和提款帐户。
7.
Fifth, make closing entries, journalize and post them; close all revenue and expense accounts; calculate net income anc transfer it to retained earnings account.
第五，作结帐分录，过帐以后结清全部收入和费用帐户，结算本期净收益进而结转留存收益帐户。
8.
Retained Earnings is the corporation account that carries the balance of the business' s net income less its net losses from operations and less any declared dividends accumulated over the corporation's lifetime.
留存收益帐户用来记载公司经营中的累计净利润减去净损失和累计宣告的所有股利后的于额。
9.
At the end of the accounting period, the balance in the Income Summary account is closed into the partners' capital accounts.
在会计期末,收益汇总帐户的余额结转到合伙人资本帐户。
10.
Account: A summary record of the changes in a particular asset, liability, or owners' equity.
帐户:特定的汇总资产、债、有者权益变动的记录。
11.
Analysis of cost-benefit on capital account opening and choice of policy in China;
我国资本帐户开放的成本收益分析及策略选择
12.
real estate account
房地产帐户,不动产帐户
13.
a/c, A/C [account current ]
往来帐户、活期存款帐户［
14.
clearing account
清算帐户,结算帐户
15.
short account
空头帐户,卖空帐户
16.
Accountant Handling of Profit and Loss Adjustment in Enterprisc;
企业会计涉及损益调整事项的帐务处理
17.
Is the account that account does not have a stock just dormancy account?
帐户没有股票的帐户才是休眠帐户吗?
18.
The account %1 is a user account. The application will not accept user accounts.
帐户%1 是用户帐户。应用程序不接受用户帐户。