proprietorship accounts

用法例句

The Dividends account is a "temporary"owners' equity account, similar to the owner's drawing account in a sole proprietorship.

股利账户是一个"过渡性"的业主权益账户,它与独资企业的提用账户相类似。

The permanent accounts are also called the balance sheet accounts, which include the asset, liability, and owner's equity accounts.

永久性账户也称为资产负债表账户,包括资产、负债和业主权益类账户。

When stocks are purchased, the entire cost of purchasing stocks should be debited to the Marketable Equity Securities account, credited to the cash account.

当购入股票时,应按股票的购入成本借记权益性证券账户,贷记现金账户。

To close the Income Summary account.

结清收益汇总账户。

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。

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…

Specify each account affected by the transaction and classify it by type (asset, liability, or owner's equity).

具体确认交易影响的账户及其性质(资产、负债或业主权益),

The owner's equity will, of course, be reduced by the amount of the loss debited to the capital account.

当然,业主权益将通过把亏损额借记资本账户而减少。

Discussion on Both the Charges Right of Public Service Sectors and the Loan Hypothecation on Accounts;

对公益性事业单位收费权和账户作贷款质押的探讨

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。

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 statement of owner's equity is replaced by a statement of partners' equity, which shows separately the changes in each partner's capital account.

合伙人权益表取代业主权益表,单独反映每个合伙人资本账户的变化。

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。

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。

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。

For this reason, the Treasury Stock account should appear in the balance sheet as a deduction in the stockholders' equity section.

因此,库藏股票账户应作为股东权益项目的减项,出现在资产负债表中。

The sale of an investment in stocks is recorded by debiting cash for the amount received and crediting the Marketable Equity Securities account for the cost of the securities sold.

股票投资的出售是以收到的金额借记现金,并以出售证券的成本贷记权益性证券账户来反映。