accounting entry

英 [əˈkaʊntɪŋ ˈentri]

美 [əˈkaʊntɪŋ ˈentri]

会计分录；记账项目

经济

英英释义

noun

• a written record of a commercial transaction
  Synonym:entryledger entry

双语例句

• Research on the simple accounting entry transforming the cash flow statement the item equation in the two items group and its validation
  简单会计分录转换成现金流量表两个项目群内项目的等式研究与验证
• Considerations about Strengthening the Accounting Work of the Large-and-medium Sized State-owned Enterprises after WTO Entry
  WTO下加强大中型国有企业会计工作的思考
• In order to perfect China's Accounting Principles and adapt it to the new circumstances after China's WTO entry, the paper puts forward the countermeasures against the challenges.
  最后，针对我国会计准则建设目前面临的种种挑战，提出了相应的对策，以便进一步完善我国的会计准则体系，使其能够适应我国加入世界贸易组织以后的新形势。
• This paper discusses how to deal with accounting in the mutually selling of fixed assets among groups of business firms, the reverse accounting entry during the period of preparing for consolidated accounting statements and the display in the internal business firms.
  本文就企业集团内部企业间固定资产相互变卖的会计处理及在合并会计报表编制过程中的抵消会计分录、列示等内部进行探讨。
• The equilibrium, which the bookkeeping record achieves through the accounting equation, is an essential feature of double entry.
  薄记记录通过运用会计等式所达到的平衡关系是复式记帐的一个重要特点。
• Yet the paper takes it against the basic accounting principles-prudence relativity and reliability that the book value of the out-assets shall be replaced by the entry value of the in-assets.
  但笔者认为用换出资产的账面价值作为换入资产的入账价值，与会计的基本原则谨慎性，相关性，可靠性不相适宜。
• This paper introduces two methods for accounting the long-term stock investment, and by using the actual examples, illustrates the conversion entry and relevant accounting treatment in the transformation from the cost method to the equity method.
  介绍了长期股权投资核算的两种方法，并以实例说明了成本法转权益法时的转换分录和相关账务处理。
• Since the journal is the accounting record in which transactions are first recorded, it is sometimes called the book of original entry.
  由于日记账是经济业务被首次记录的会计账簿，因而有时亦称其为原始分录账簿。
• At the end of each accounting period, the amount of accrued income taxes is estimated and recorded in an adjusting entry, as shown below
  在每个会计期末，用一个调整分录估计并记录应计所得税的金额。会计分录如下
• Opportunities to Accounting After Entry into WTO
  浅谈加入WTO给会计带来的机遇