expense journal的意思|示意

The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a credit to Accumulated Depreciation.

记录折旧的会计分录包括借记折旧费账户和贷记累计折旧账户。

Clear the journal for these expense accounts.

开支帐户日志清除。

Therefore, the closing of revenue and expense accounts requires the making of journal entries and the Posting of these journal entries to ledger accounts.

因此，结清收入和费用账户也要求作日记账分录并将这些日记账分录过入分类账账户。