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单词 分类帐
释义 DEFINITIVE EXAMPLES 权威例句〔debit〕The left-hand side of an account or accounting ledger where bookkeeping entries are made.帐簿上的借方:记入簿记帐目的帐簿或分类帐的左方美国传统〔debit〕To enter (a sum) on the left-hand side of an account or accounting ledger.记入借方:把(一笔款项)记入帐簿或分类帐的左方美国传统〔journal〕A book of original entry in a double-entry system, listing all transactions and indicating the accounts to which they belong.分录簿:复式簿记系统中登载原始账目的账本,记录下所有的交易,并表示出它们所归的专项分类帐美国传统〔ledger〕A book in which the monetary transactions of a business are posted in the form of debits and credits.分类帐:将业务中的货币交易记录下来的帐本,分借方和贷方美国传统〔reenter〕To record again on a list or ledger.再次登记:重新在名单或分类帐上登记美国传统〔trial balance〕A statement of all the open debit and credit items in a double-entry ledger, made to test their equality.试算表:在复式分类帐目中记载所有还在往来的借方和贷方项目的帐户报表,用来检验其是否均衡美国传统
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