英语翻译write the journal entry that closes the $2000 balance in the Revenues account to the Retained Earnings account.出自清华大学出版社清华会计学系列英文版教材《会计学基础》第十版第61页3-55,莱斯利·K.布莱

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英语翻译writethejournalentrythatclosesthe$2000balanceintheRevenuesaccounttotheRetainedEarningsaccount.出自

英语翻译write the journal entry that closes the $2000 balance in the Revenues account to the Retained Earnings account.出自清华大学出版社清华会计学系列英文版教材《会计学基础》第十版第61页3-55,莱斯利·K.布莱
英语翻译
write the journal entry that closes the $2000 balance in the Revenues account to the Retained Earnings account.
出自清华大学出版社清华会计学系列英文版教材《会计学基础》第十版第61页3-55,莱斯利·K.布莱特纳、罗伯特·N.安东尼著

英语翻译write the journal entry that closes the $2000 balance in the Revenues account to the Retained Earnings account.出自清华大学出版社清华会计学系列英文版教材《会计学基础》第十版第61页3-55,莱斯利·K.布莱
译文:把办妥的 营业收入帐户中2000美元余额的 会计分录 ,记到留存收益的帐户上.
write .A.to .B .,是个固定结构,意思是:“把.A.写到(记到).B上”.本句大结构是:write the journal entry to the Retain Earnings account..(把会计分录记到留存收益的帐户上),balance意思是“余额”,Revenues account 意思是:营业收入帐户,或进款帐.

write the journal entry that closes the $2000 balance in the Revenues account to the Retained Earnings account.
写记帐,关闭2000美元的收入的平衡,在账户,到留存收益帐户。

你好,说实话,回答你这一问题,我是心里流着汗,10年前的财会专业,唉,想来惭愧,实际工作中居然只用上过半年,然后一直没用过。。。还记得当年珠算居然打了个3级。。。
大意应该是:
记录会计分录如下:
本年利润账户余额$2000结转至盈余公积账户
呵呵,借记:本年利润 2000
贷记:盈余公积 2000 (N久没做帐了)
这...

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你好,说实话,回答你这一问题,我是心里流着汗,10年前的财会专业,唉,想来惭愧,实际工作中居然只用上过半年,然后一直没用过。。。还记得当年珠算居然打了个3级。。。
大意应该是:
记录会计分录如下:
本年利润账户余额$2000结转至盈余公积账户
呵呵,借记:本年利润 2000
贷记:盈余公积 2000 (N久没做帐了)
这题还真感谢你,帮我回忆很多,毕竟学了几年的,丢了实在可惜,有时间真要关注下现在会计变成什么样子了。对了,还找到了你问题中两个账户的英文注释,我英文一般可能翻译有失偏差,请您自行纠正下。
revenue account
Definition
US term for the account showing the inflow of money from sale of goods or services and the costs and expenses chargeable against it, over an accounting period. The equivalent UK term is profit and loss account.
美系将此账户定义为,一个会计期间内,销售的各种货物及劳务的流入现金与各项成本费用及应缴纳税金的抵减额,类似英系的收益与损失账户。
retained earnings
Definition
Profits generated by a firm that are not distributed to stockholders (shareholders) as dividends but are either reinvested in the business or kept as a reserve for specific objectives (such as to pay off a debt or purchase a capital asset). Balance sheet figure shown under the heading retained earnings is the sum of all profits retained since the firm's inception. Retained earnings are reduced by losses, and are also called accumulated earnings, accumulated profit, accumulated income, accumulated surplus, earned surplus, Undistributed Earning, or undivided profits. See also retention ratio.
所产生的利润并不作为股息分配给股东,而是作为商业上追加投资或为某些具体目标作为留存准备,例如清偿债务或者购进固定资产。
资产负债表上列示于盈余公积是自公司成立之日起汇总的所有留存收益的总和。盈余公积会因公司的亏损而减少,也叫累计盈利,累计收入,累计盈余,盈余公积,未分配收入,或者未分配利润。参见留存比率,
呵呵,希望对你能有帮助,你要中文的我可能帮不到你,因为人不在国内,如果需要英文方面的财会资料,我也许还能帮上你些忙,我的邮箱,[email protected]。最后,如果翻译不周或有偏差,请见谅,也请您还找些专业人士帮您看一下。希望你学业有所建树。分给其他需要的朋友吧,我分不少了。最后祝你新年快乐。
PS:我给你发了邮件,找到了两家网上书店,你自己去和他们联系下,祝你好运。

收起

记录会计分录在年度损益结算后,将损益科目转为所有者权益。
借记:营业务收入 $2000
贷记:留存收益 $2000