China Orb, online Chinese to English dictionary with nearly 1 million entries and plenty of excellent examples. The pin yin and pronunciation sound of Chinese wrods are provided. China Orb includes a lot of Chinese professional terms in many industries such as Medicine, Chemistry, Mechanism, Electricity, Computer, Economy, Law, Architecture. If you can not find satisfying translation elsewhere,try China Orb Chinese to English dictionary.

China Orb, online English to Chinese dictionary with more than 1 million entries and plenty of excellent examples. China Orb includes a lot of English professional terms in many industries such as Medicine, Chemistry, Mechanism, Electricity, Computer, Economy, Law, Architecture. If you can not find satisfying translation elsewhere,try China Orb English to Chinese dictionary.

journal entry
English: journal entry
Chinese: 【计】 流水事项, 记录事项
【经】 分录
Examples:
1. "The accountant analyzes the transaction to determine the debit and credit effects upon the accounts "and then prepares the journal entry."
会计员分析该笔交易,确定它对帐务的债务和债权的影响,然后作出分录。
2. A complete journal entry also includes an explanation of the transaction recorded.
一套完整的日记账分录还包括对所记录交易的说明。
3. I wrote a decidedly intemperate journal entry on Byron's thunderbolt visit and its miserable outcome.
我曾以非常激烈的措词写下一篇日记,记叙拜伦的突然来访,以及它的可悲结局。
4. On December 1, 2004, the journal entry to record this transaction in the cash receipts journal would be...
在2004年12月1日,要在现金收入日记账中对此项业务作分录如下。
5. The journal entry to accomplish this consists of a credit to the accounts receivable controlling account in the general ledger (and to the customer's account in the subsidiary ledger), and an offsetting debit to the Allowance for Doubtful Accounts.
对应的会计分录包括贷记总账中应收账款汇总账户(同时贷记明细账中该客户的应收账款账户),并借记相对应的坏账准备。
6. The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a credit to Accumulated Depreciation.
记录折旧的会计分录包括借记折旧费账户和贷记累计折旧账户。
7. The journal entry to record this transaction in the cash disbursement journal on March 1 would be.
对此项业务,在3月1日,要在现金支出日记账中作分录如下。
8. This transfer is accomplished by a journal entry crediting the account of withdrawals in an amount equal to its debit balance, with a journal entry debiting the owner's capital account at the same time.
这项转移是通过以借方余额同等的金额贷记业主提款账户,同时借记业主资本账户来完成的。
9. This transfer is accomplished by a journal entry debiting the revenue account in an amount equal to its credit balance, with a journal entry crediting the income summary account at the same time.
这项转移是通过以贷方余额同等的金额借记收入账户,同时贷记收益汇总账户来完成的。