accounting entry

会计分录

同：	[n.] entry, ledger entry

To increase the Allowance for Doubtful Accounts to $11, the entry will be…
将坏账准备增至11美元的会计分录为…收藏
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…收藏
To record the portion of total accounts receivable estimated to be uncollectible, the following adjusting entry should be made at January 31…
为记录这部分无法收回的坏账,1月31日作调整会计分录如下…收藏
For each accounting entity a self-contained, double-entry accounting system is employed.
每一个会计主体都运用独立的复式记账体系。收藏
Since the journal is the accounting record in which transactions are first recorded, it is sometimes called the book of original entry.
由于日记账是经济业务被首次记录的会计账簿,因而有时亦称其为原始分录账簿。收藏

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a written record of a commercial transaction
[同] entry, accounting entry, ledger entry

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