accounting entry
英 [əˈkaʊntɪŋ ˈentri]
美 [əˈkaʊntɪŋ ˈentri]
会计分录；记账项目
英英释义
noun
- a written record of a commercial transaction
双语例句
- The Research on Accounting Problems in Commercial Banks after Entry WTO
入世后商业银行会计若干问题研究 - 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。 - This paper expounds the influence of WTO entry on Chinese accounting work, and based on this, puts forward some countermeasures for Chinese accounting to deal with the challenges of the WTO entry.
阐述了入世对中国会计工作的影响，在此基础上提出了中国会计应对入世挑战的对策。 - The usual accounting entry for amortization consists of a debit to Amortization Expense and a credit to the intangible asset account.
摊销的一般会计分录由借记摊销费和贷记无形资产账户组成。 - 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。 - 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。 - The paper puts forward a series of countermeasures after analyzing on the great change of accounting circumstances after China's WTO entry, the relationship between accounting circumstances and accounting principles and the challenges faced by China's Accounting Principles Reformation.
本文立足于加入WTO以后我国会计环境产生的巨变，在研究了会计准则和会计环境关系的基础上，分析了我国会计准则建设当前面临的挑战，并提出了相应的对策。 - 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 - Study on Challenges and Countermeasures of China's Accounting Principles after WTO Entry
加入WTO中国会计准则面临的挑战及其对策研究 - 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。