account charges

用法例句

The account of withdrawals has debit balances.

费用账户有借方余额。

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。

Therefore, the closing of revenue and expense accounts requires the making of journal entries and the posting of these journal entries to ledger accounts.

因此,结清收入和费用账户也要求作日记账分录并将这些日记账分录过入分类账账户。

Assume that there are four expense accounts in the ledger of Solarwind Company.

假定：太阳风公司有四个费用账户。

There are two possibilities for disposing of the balance of factory overhead at the end of the year.

制造费用账户余额的处理方法有两种。

Charging an expenditure directly to an expense account is often called "expensing"the item.

将支出直接记入费用账户通常叫做"费用化"。

A journal entry made for the purpose of closing a revenue or expense account by transferring its balance to the income summary account is called a closing entry.

为了结清收入和费用账户而将其余额转入收益汇总账户所作的日记账分录就称为结账分录。

Note that expense accounts are debited each time the fund is replenished.

应当注意的是：每次补足备用金时,借记费用账户。

The account debited in the entry, Income Taxes Expense, is an expense account that usually appears as the very last deduction in the income statement.

在这个分录中借记的账户-所得税费用,是一个费用账户,在收益表中往往作为最后一个减项出现。

Accountants often use the verb capitalize to mean charging an expenditure to an asset account rather than to an expense account.

会计上通常用"资本化"这个词来表述记入资产账户而非费用账户的支出。

Over the 40-year life of the bond issue, adjusting entries are made to gradually transfer the balance in the Discount account into interest expense.

在债券发行的40年内,调整分录逐渐地把折价账户的余额转入利息费用账户。

Accumulated depreciation is a contra-asset account, representing that portion of the asset's cost that has already been allocated to expense.

累计折旧是一个资产对冲账户,代表该项资产成本中已被分配到费用账户的那部分。

The revenue and expense accounts are closed at the end of each accounting period by transferring their balances to a summary account called "Income Summary"

收入和费用账户在每个会计期末通过将其余额转入一个被称为"收益汇总"的汇总账户来结清。

Thus, unless the balance is large, the total amount of over-applied or under-applied overhead is transferred to Cost of Goods Sold.

因此,除非制造费用账户的余额实在太大,企业一般采用第二种方法。

The debit portion of the entry allocates this expired cost to expense.

分录的借记方将已使用了的成本部分分配到费用账户。

Generally accepted accounting principles require that recorded goodwill be amortized to expense over a period that does not exceed 4 years.

通用会计准则规定,已入账的商誉在最长不超过4年的期限内摊销到费用账户。

On October 3, the total amount of the debit balances for the four expense accounts is $1.

在10月3日,四个费用账户的借方余I额总计为1美元。

The balance in the factory overhead account is carried forward from month to month until the end of the year.

制造费用账户经过上述分配,通常每月会有余额,逐月积累至年末。