| 1. | The following entry would be made at the declaration date .
宣布日应作的分录如下。 |
| 2. | On the payment date, the following entry would be made in the cash disbursements journal .
支付日则应在现金付出日记帐中作出如下分录。 |
| 3. | Book finance transaction accurately and timely
负责准确及时地记录财务分录。 |
| 4. | Compilation of offsetting entry in consolidated accounting statement
合并会计报表抵消分录的编制 |
| 5. | Compilation of offsetting enty in consolidated accounting statement
谈合并会计报表抵销分录的编制 |
| 6. | How to read the offset entry of the combined financial statement ' s work sheet
谈合并报表工作底稿中的抵销分录 |
| 7. | 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。 |
| 8. | 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。 |
| 9. | Statistical journal entry
统计日记帐分录 |
| 10. | Revaluation journal entry
重估日记帐分录 |
