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
- 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 - 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 - 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。 - 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 - 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 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。 - There's an accounting error in this entry.
这笔账目里有差错。 - 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。 - The Accounting and Finance specialisms prepare students for entry into degree courses as well as careers in the Accounting or Finance fields.
会计和国际金融专业的课程不仅为学生继续升读本科，还为其在会计和金融领域的职业发展打下坚实的专业基础。 - And through the study of the operating mechanism of the application environment, this paper also explores how to conduct the education reform of management accounting after China's entry into WTO.
通过研究管理会计环境作用机制，探讨了入世后中国管理会计教育改革的一些具体问题。