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- Is the accounts payable register reconciled regularly with the general ledger control account? How Often? 应付帐款记录是否定期总帐控制帐核对?多长时间核对一次?
- When a firm receives a note in this situation it debits Notes Receivable and credits the Accounts Receivable control account and the individual customer’s account. 当一个公司在收到票据时，借记应收票据，贷记应收帐款和相应的客户帐户。
- Cannot change the primary group ID of a domain controller account. 不能改变域控制器帐户的主要组ID。
- Each time the accounts receivable (control account) is increased or decreased, a customer's account in the accounts receivable ledger must also be increased or decreased by the same amount. 每次应收账款（编制账户）增加或减少，客户在应收账款分类账上的账户也必须相应地增加或减少。
- Neither should we credit the accounts receivable controlling account in the general ledger. 我们也不能直接冲减总账中应收账款汇总账户。
- A ledger containing separate accounts for each of the items making up the balance of a controlling account in the general ledger. 明细分类账是一种包含每个项目明细账户的分类账，补充说明总分类账中控制帐户的余额。
- At the close of the accounting period, the balances on all the subsidiary records are added, and their total amount should agree with the amount in the inventory account, which serves as a control account. 在会计期末结账时,将所有明细记录中的余额相加,得到的总数应与作为统驭账户的存货账户的数额相一致。
- The total of the account balances in a subsidiary ledger are equal to the balance in the general ledger controlling account. 明细分类账是一种包含每个项目明细账户的分类账，补充说明总分类账中控制帐户的余额。
- factory ledger reciprocal control account [经] 工厂分类帐相互控制帐户
- manufacturing overhead control account 制造费用控制账户
- As a result, the total cost of the remaining job cost sheets in the subsidiary Job Cost Ledger continues to equal the debit balance in the Goods in Process controlling account. 批次成本分类账中剩下的成本计算单上的成本总额仍与在产品账户的数额相等。
- Industry rarely thrives under government control. 在政府控制之下工业很少会发达。
- It is normal to have a factory overhead controlling account in the general ledger. Details of the individual overhead costs are then accumulated in a subsidiary ledger. 企业一般设置一"制造费用"账户,各组成项目在明细分类账中记录。
- Those rebellious teenagers are hard to control. 那些反叛的青少年很难管教。
- Pollution control has cleared the air. 污染管制已净化了空气。
- An ASCII control character, end of medium. 一种ASCII码控制字符，媒体结束符。
- The firemen were unable to control the blaze. 消防队员无法控制这场大火。
- Signals control each section of the railway track. 各种信号控制着铁路轨道的每个部分。
- Inflation has got out of control. 通货膨胀失去了控制。
- The journal entry to accomplish this consists of a credit to the accounts receivable controlling account in the general ledger (and to the customer's account in the subsidiary ledger), and an offsetting debit to the Allowance for Doubtful Accounts. 对应的会计分录包括贷记总账中应收账款汇总账户(同时贷记明细账中该客户的应收账款账户),并借记相对应的坏账准备。
