会计分录

In the appendix of the thesis, account settlement of CCM and entry method in the journal of cash fluxion among corporation, cash settlement center, bank and etc. are explained in details, and the regulations of cash management in corporation group are also listed.

本文还以附录的方式对资金结算业务的会计处理进行了说明，并通过会计分录的方式说明资金在企业、资金结算中心、外部银行或企业间的流动；在附录中还介绍了集团公司在资金管理方面的一些规章制度。

When depreciable assets are disposed of at any date other than the end of the year, an entry should be made to record depreciation for the fraction of the year ending with the date of disposal.

当折旧范围内的资产不是在年末被处置，必须作一个会计分录记录当年截至处置日那段时间的折旧。

Note that the entry in the partnership account s 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。

2Calculate first enterprise should calculating bad account prepare and work out accountant journalize in this issue.

计算甲企业本期应计提的坏账准备并编制会计分录。

The request draws up fixed assets to turn to go in to tidy up, pay to tidy up expenses, material to store in warehouse and receive to change price income and knot to turn accountancy's journalize that the fixed assets tidies up clean profit and loss.

要求编制固定资产转入清理、支付清理费用、材料入库并收到变价收入以及结转固定资产清理净损益的会计分录。请大家帮我分析一下这道题目，我看了有一点不明白。。。大家互相学习啊。。。

If credit sales for September amount to $1, the month-end adjusting entry to record uncollectible accounts expense is

如果9月的赊销额达1美元，记录坏账损失的月末调整会计分录为

Requirement:(1)The accountant who works out business described above of first enterprise journalizes.

编制甲企业上述业务的会计分录。

Applying the mechanics of double-entry accounting, journalizing accounting entries for all transactions occurred thus creating a chronological record of events.

应用复式记账会计的方法，将全部经济业务用会计分录记入日记账，因而产生对企业经济活动的序时记录。

Position SummaryResponsible for the all accounting function including payroll, expenditures, accounts payable and receivables, general ledger ,costing, all tax matters and declaration -control and adjust journal entries; maintain bookkeeping as per tax bureau requirement-perform on time month and year end closings including journal entries, financial statement, full set of taxation reports, account reconciliations, annual audit preparation.-prepare, analyze and track financial schedules, costing, statements, forecasts-handle relationships with national / local tax bureau, banks, auditors, administration-report and consolidate financial information with the parent company in Hong Kong

职位简述负责所有财务会计相关工作，包括工资结算，费用审核，应收及应付帐款，总账，成本核算，各类税务事项及申报等-负责会计分录及账务；各项帐务处理符合税务局要求-负责月度结帐及年度结账，包括帐务处理，财务报表，完整的税务报告，帐户分析，准备年度审计等-编制，分析和跟进财务结算安排，成本核算，各项报表及预测-与国税/地税局，银行，审计人员，行政机关等外部机构建立良好关系-对香港母公司的财务信息进行报告及编制合并报表

Preparing month-end journal entries, reports, and reconciliations as prescribed by policies and procedures for all receivable accounts

制定所有应收帐政策和程序中规定的月末会计分录，报告及调整

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。