Nibook for recording sales as they take place, before transferring them later to a ledger
（转入总帐之前的）日记帐，流水帐
A book to which the record of accounts is transferred as final entry from original postings.
总帐从原始记录中把帐目记录转入作为最后帐目的帐本
He posted up his daybook before going out.
他把流水帐过入总帐后才离开。
When David added up the figures, he carried over the total into the next year's account book.
当戴维把这些数字加起来后，就将总数转入下一年的帐簿里。
Money have be credited to your account by bank giro
钱已由银行直接转帐入你的帐户
Money has been credited to your account by bank giro.
钱已由银行直接转帐入你的帐户.
He posted up export sales every month.
每个月他都把出口销售总额过入总帐。
charges in transit from offices away from Headquarters
总部以外各办事处转帐中的费用
Closing entries
结帐分录,将收入和费用帐户结转于损益帐户的分录。
I conceive you have do quite right to debit him in account for the amount of the invoice transmitted him.
应该交由该人入帐的发票总额，谅已列入该人的借方帐内。
autopay arrangement for reloading card value
以自动转帐方式把票值重新储入卡内
The process of transferring the information contained in the business document to the journal is known as journalizing.
将业务单据中的资料转入日记帐的过程叫作过入日记帐。
Fifth, make closing entries, journalize and post them; close all revenue and expense accounts; calculate net income anc transfer it to retained earnings account.
第五，作结帐分录，过帐以后结清全部收入和费用帐户，结算本期净收益进而结转留存收益帐户。
At the end of the accounting period, the balance in the Income Summary account is closed into the partners' capital accounts.
在会计期末,收益汇总帐户的余额结转到合伙人资本帐户。
excess of (actual) income over obligations incurred, carried to surplus account
（实际）收入超过承付款项的溢额，转入盈余帐
Briefly, closing entries transfer the revenue, expense, and owner withdrawal balances from their respective accounts to the capital account.
简单地说，结帐收入就是将收入、用和所有者撤资帐户的余额结转至资本帐户。
When he added up the figure, he carried over the total into the next year's account book.
他把数字归总后，把它转到下年度的帐上。
When he added up the figures, he carried over the total into the next year's account book.
他将数字总结后转移到下年度的会计帐上。