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
- 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 - Opportunities to Accounting After Entry into WTO
浅谈加入WTO给会计带来的机遇 - 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 - 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 - 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 - 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。 - 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 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。 - Return to the detail list and select the accounting documents, and select the entry for Accounting document.
返回到细节清单并选择会计文件，为会计文件选择输入。 - 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。