book rate of return

用法例句

At the end of the year the balance of the Income Summary account is closed into the Retained Earnings account.

在年末,收益汇总账户的余额需结转到留存收益账户。

To close the Dividends account at year-end by transfering its debit balance into the Retained Earnings account.

年末将股利账户的借方余额结转到留存收益账户。

A closing entry is required at the end of the year to transfer the debit balance in the Dividends account into the Retained Earnings account.

在年末需要作一个结账分录,把股利账户的贷方余额转入留存收益账户。

The stock dividend, however, will cause a transfer from the Retained Earnings account to the Common Stock account equal to the par or stated value of the dividend shares.

然而,股票股利将导致股利的面值或设定价值从留存收益账户转入普通股账户。

To close the Income Summary account.

结清收益汇总账户。

Close the various revenue accounts by transferring their balances into the income summary account.

通过将各收入账户的余额转入收益汇总账户来结清收入账户。

The entry to close the Income Summary account in this example would be...

收益汇总账户的结账分录如下…

Therefore, the revenue and expense accounts are called the temporary accounts or the nominal accounts, which are also called the income statement accounts.

因此,收入和费用类账户被称为临时性账户或虚账户,此类账户也称为损益表账户。

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。

In that case, the closing of the income summary account requires a debit to the owner's capital account and a credit to the income summary account.

在这种情况下,结清收益汇总账户要求借记业主资本账户并贷记收益汇总账户。

Close the income summary account by transferring its balance into the owner's capital account.

通过将收益汇总账户的余额转入业主资本账户来结清收益汇总账户。

Closing a revenue account, therefore, means transferring its credit balance to the income summary account.

因此,结清收入账户就是将其贷方余额转入收益汇总账户。

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 the income summary account is used only at the end of the accounting period when the accounts are being closed.

应注意,收益汇总账户只在会计期末结清账户时才使用。

In addition, the manufacturing accounts are summarized periodically in an account named Manufacturing Summary, and finished product inventory is adjusted through Income Summary.

另外,生产性账户定期接转于生产汇总账户,完工产品的存量则通过收益汇总账户来调控。

Closing entries for the revenue accounts

收入账户的结账分录

account created by the debit part of the entry is closed into the Income Summary account in the same manner as any other expense account.

上述分录中借记的坏账损失像其他费用一样结转到收益汇总账户。

The income summary account has no entries and no balance except during the process of closing the accounts at the end of the accounting period.

除了在会计期末的结账过程以外,收益汇总账户无分录也无余额。