会计分录

Determine the carrying amount of investment in the Blue Sky company's B shares on March 31,20×8 and prepare the related accounting entry.

确定对蓝天公司B股投资的20×8年3月31日的账面价值，并编制相关会计分录

If the asset is sold, most management accounting systems will identify the transaction, and an accounting entry reflecting the sale will be recorded.

如果该项资产被出售，绝大多数管理会计系统会识别该项交易，并且记录该项销售业务的会计分录。

This article stresses in practice calculation accounting entry processing, had considered some processing detail, has not used in teaching material's formula, intends to simplifies, is advantageous for the understanding.

本文侧重于实务核算中的会计分录处理，考虑了一些处理细节，没有使用教材中的计算公式，意在化繁为简，便于理解。

At the end of each accounting period, the amount of accrued income taxes is estimated and recorded in an adjusting entry, as shown below

在每个会计期末，用一个调整分录估计并记录应计所得税的金额。会计分录如下…

Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount.

还要注意的是核销坏账的会计分录中，资产账户和资产对冲账户同时减少一个相同的金额。

Note that the entry in the partnership accounts is for $10, the balance of Lee's capital account.

需注意，在合伙企业的会计分录中，李的资本账户的余额为10美元。

This entry will debit Cash and credit Accounts Receivable--Solarwind Company.

这个会计分录是借记"现金"和贷记"应收账款-太阳风公司"。

A separate entry will BE made in the cash receipts journal to record the collection from Solarwind Company.

现金收入将单独作一个会计分录以记录从太阳风公司收回的款项。

Notice that this entry is exactly the opposite of the entry made when the account was written off as uncollectible.

注意这个会计分录恰好与核销坏账的分录相反。

First, journalize accounting entries for all transactions occurred and post the entries in ledger accounts.

首先，将全部会计事项用会计分录记入日记账。将日记账内会计分录过入分类账账户。

In the negative and interrogative forms, of course, this is identical to the non-emphatic forms.

。但是，在否定句或疑问句里，这种带有"do"的方法表达的效果却没有什么强调的意思。

Go down on one's knees;kneel down

屈膝跪下。。。下跪祈祷