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汉语拼音：guò zhàng

过去指商业上把账目由甲账转入乙账，现在簿记上指把传票、单据记在总账上或把日记账转登在分类账上。

1. 过去指商业上把帐目由甲帐转入乙帐，现在簿记学上则指把传票、单据记在总帐上或把日记帐转登在分类帐上。

• I am done with writing him letters asking him to pay his bill; now I am going to turn the matter over to my attorney.

  我已经写信向他讨过账了；现在我要把这件事交给我的律师去办理。

• Entries from the journal are transferred to the ledger at regular intervals, usually monthly. This process is called posting.

  从日记账定期，通常按月，转记到总账上去，这个过程叫过账。

• After the bill arrives, she quietly gathers up her bag and heads to a dingy sidedoor around the back of the restaurant.

  结过账后，她静静的收起手包，朝餐厅后面昏暗的侧门走去。

• The second factor in declining income inequality is better-targeted social policies, especially cash-transfer schemes for the poor.

  第二个减少贫困的因素是更具目的性的社会政策，特别是为穷人制定的现金过账计划。

• Preparing an after-closing trial balance. Ensuring that the ledger " remains in balance after posting of the closing entries. "

  编制结账后试算表，确保在结账分录过账之后分类账仍保持平衡。

• posting , trial balances , financial statements , and closing procedures are carried out automatically in a computerized accounting system.

  在计算机会计系统中，过账、试算平衡、财务决算、结帐都是自动执行的。

• This is only possible when the goods issue for the components is posted at a later stage as in back flushing.

  这样才可以保证部件发料时一起在最后阶段像反冲过账。

• In many hotels these postings are done by computerized accounting machines, but in smaller operations they are still done by hand.

  在许多宾馆，这些过账都由电脑化的设备来做，但是在小企业中，他们还是通过手工。

• I go out with Jack quite often, but he will never foot the bill for anything we spend.

  我跟杰克经常出去，但是，不管我们花什么钱，他从来也没有付过账。