The only practical alternative, therefore, is to credit a separate account called "Allowance for Doubtful Accounts"with the amount estimated to be uncollectible.
因此惟一可行的办法是将预计坏账额贷记一个独立账户,叫"坏账准备"。
A separate account for each type of merchandise is maintained in a subsidiary ledger.
在明细账中,对每种商品都要单独设立账户。
A business that carries checking accounts with several banks will maintain a separate ledger account for each bank account.
一个企业如拥有几个银行的支票账户,那么对于每一个银行账户将分别设立独立的分类账户。
The bank and the depositor are maintaining independent records of the deposits, the checks, and the current balance of the bank account.
银行和储户各自保持独立的存款、支票和银行账户滚动余额的记录。
Note: If the Member wishes to switch existing investment balance for more than one (1) account, please use separate form for each account.
注意?如成员拟为多于一个账户的结馀转换投资组合，请为每一个账户填写独立的表格。
Would you like to open a current account or a time saving account?
您想开立一个活期账户还是定期账户?
Opening the accounts of a new partnership
新合伙企业开立账户
These separate accounts help accountants to measure separately the costs of different business activities, such as manufacturing, sales, and administration.
这些分立的账户帮助会计人员独立核算不同企业行为的成本,如：生产、销售和管理等。
Separate Depreciation Expense and Accumulated Depreciation accounts are maintained for different types of depreciable assets, such as factory buildings, delivery equipment, and office equipment.
不同的应计提折旧的资产,如：厂房、运输工具和办公设备等,设有独立的折旧费和累计折旧账户。
As a result, a separate capital account and drawing account is maintained for each partner.
因此,应为每个合伙人保有一个单独的资本账户和提用账户。
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。
(British) an account at a post office that can be used in similar ways to an account at a bank.
在邮局设立的账户也可以在银行使用。
to open /close an account
在一家银行开立／结清一个账户
a bank account that accumulates interest.
为积蓄资金而在银行设立的账户。
a brokerage firm account that parents have created for a minor.
父母为子女在经纪人公司设立的账户。
Ethics and Starting Your Own Business
独立门户与职业道德
P.A. [personal account; private account ]
个人账户、私人账户［
The journal entries to open the accounts of the partnership of Blair and Cross are as follows...
布莱尔和克罗斯合伙企业开立账户的日记账分录如下…