ledger accounts

So, they should be recorded in other ledger accounts, such as Office Supplies and accounts Receivable.

所以它们应记入其它分类帐帐户, 如像办公用品和应收帐款中.

Posting the entries in the journals into ledger accounts, thus creating a record classified by accounts.

将日记账中的会计分录过入分类账账户, 因而产生分类的账户记录.

After all adjusting entries have been journalized and posted, another trial balances is prepared from the ledger accounts.

毕竟调整分录已经是记日记，邮寄，另一的审讯平衡被准备从分类帐帐户。

Adjusting entries are made in the general journal and posted to the related ledger accounts.

调整分录应在普通日记账中登记，并过入相应的分类账账户。

Third, make adjusting entries , journalize and post them in ledger accounts.

第3, 做调整分录, 记入日记帐并过入分类帐.

After the adjusting entries have been posted, an adjusted trial balance can be made to test the equality of total debit and total credit balance of all ledger accounts.

调整分录过账后，就可以编制调整后试算表，以检查所有分类账账户的借方余额和贷方余额总计是否相等。

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。

To develop knowledge and understanding of the operational aspects of maintaining accounting systems and procedures relating to invoicing, receipts and payments, recording income and expenditure, the preparation of ledger accounts, and the preparation of an initial trial balance.

学习并理解有关开具发票、收款和付款、记录收入和支出、编制分类帐帐户以及编制初期试算表的会计系统和流程的操作知识。

Subsidiary revenue ledger Accounts Payable to Sales

子公司营业收入明细帐应付帐款比销售收入

Ledger accounts are used to record business transactions'effect on an accounting entity.

分类帐户被用来记录交易对会计主体的影响.

The trial balance can prove the equality of debit and credit balances in the ledger accounts.

试算表能证明分类账帐户的借方余额和贷方余额是否相等。