controlling account

Neither should we credit the accounts receivable controlling account in the general ledger. Such collections are often referred to as recoveries of bad debts.

我们也不能直接冲减总账中应收账款汇总账户。收到这样的账款通常叫做坏账回收。

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.

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。

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。

Discussing On Audit Quality Controlling of The Registered Account Of R.P.C

浅谈我国注册会计师审计质量的控制

The existence of receivable account makes the enterprise respond a certain risks, the enterprise should strengthen the consciousness of preventing and controlling receivable account risk, and effectively reduce the receivable account risk to the minimum.

应收账款的存在使企业承担着一定的风险，企业应增强对应收账款风险的防范和控制意识，有效的把应收账款的风险降到最低。

Defibrator, for pulp mills factory ledger controlling account

制浆厂用纤维分离机工厂分类帐统制帐户

Factory ledger controlling account

工厂分类帐统制帐户