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分类账
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词性及解释
  • ledger
常用词组
例句
  • 1.
    At the same time this entry is made, the completed job's cost sheet is removed from the Job Cost Ledger, marked "completed" and filed.
    与此同时,完工批次的成本计算单从批次成本分类账中取出,加盖"已完成"戳记,并存档。
  • 2.
    Various ledger accounts are used to record cash transactions; some common examples are cash on hand, petty cash, and cash in Banks.
    现金交易是由不同的分类账户来记录的,最常用的如:库存现金、零用现金和银行存款等。
  • 3.
    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
  • 4.
    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。
  • 5.
    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。
  • 6.
    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
  • 7.
    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。
  • 8.
    It controls a subsidiary ledger called Job Cost Ledger, which contains a Job cost sheet.
    该账户下辖一名目批次成本的明细分类账户,其下有一批次成本计算表
  • 9.
    A business that carries checking accounts with several banks will maintain a separate ledger account for each bank account.
    一个企业如拥有几个银行的支票账户,那么对于每一个银行账户将分别设立独立的分类账户。
  • 10.
    Preparing an adjusted trial balance, proving again the equality of debits and credits in the ledger account.
    编制调整后试算表,再次证明在分类账中的借项与贷项相等。

小测验:选择正确的单词

n. 笨人, 傻瓜, 黑燕鸥
  • A.ndoddy
  • B.ddetermined
  • C.ldeniency
  • D.cdo-ownership
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