The following entry would be made at the declaration date.

宣布日应作的分录如下.

辞典例句

Adjusting entries are based upon the concepts of accrual accounting.

调整分录是以权责发生制会计概念为基础的.

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Compound entry: A transaction that affects more than two accounts.

复合分录: 一笔业务影响多于两个以上帐户的分录.

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Such unrecorded expenses are recorded by an adjusting entry.

此类未记录的费用在会计期末要作调整分录加以记录.

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The debit portion of the entry allocates this expired cost to expense.

分录的借记方将已使用了的成本部分分配到费用账户.

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Nevertheless, all adjusting entries fall into one of the following four categories.

但是, 所有的调整分录都属于以下四种类型之一.

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Book finance transaction accurately and timely.

负责准确及时地记录财务分录.

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We need to adjust entries when we apportion the costs of prepaid expenses.

我们分摊预付费用的成本时,需要编制调整分录.

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Therefore, it is necessary to make the adjusting entries at the end of an accounting period.

因此, 就有必要在会计期间终了时作调整分录.

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Single entry : includes title of article author, name of magazine, volume , page number and date.

简单分录: 包括文章名、者 、 志名 、 册 、 数及日期.

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Such unrecorded revenue is recorded by making an adjusting entry at the end of the period.

此类未记录的收入在会计期末要作调整分录加以记录.

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Notice that this entry is exactly the opposite of the entry as uncollectible.

注意这个会计分录恰好与核销坏账的分录相反.

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The entry does not indicate the price paid by Trent to the retiring partner.

该分录并不表明特伦特支付给退出合伙人的价格.

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When we discuss the worksheet, the term adjusting entry should not be omitted.

当我们讨论工作底稿的时候, 该期调整分录不能被删除.

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