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 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。 - On the Necessities of Founding Environmental Accounting System in China after Entry into WTO
加入WTO后我国建立环境会计的必要性探讨 - Discussion about the accounting and assessing system of higher educational fixed property The Challenges Statistician Profession Faces After China's Entry of WTO and the Reconstruction of Statistician Team
高校固定资产会计核算论入世后统计师职业面临的挑战与重塑 - Note that this specific record is accessed directly, and that no other records in the file are involved. The equilibrium, which the bookkeeping record achieves through the accounting equation, is an essential feature of double entry.
注意，这个特定的记录是被直接存取的，并不涉及文件中的其它记录。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。 - 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 - 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。 - 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。 - Impact on China's Accounting with its WTO Entry and Countermeasures
入世对我国会计的影响与对策研究 - 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。 - Opportunities to Accounting After Entry into WTO
浅谈加入WTO给会计带来的机遇