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
- 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 - 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。 - 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。 - 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。 - Opportunities to Accounting After Entry into WTO
浅谈加入WTO给会计带来的机遇 - Since the journal is the accounting record in which transactions are first recorded, it is sometimes called the book of original entry. Bookkeeping means the recording of transactions, the recording-making phase of accounting.
论商事账簿的制作、保管义务及证据效力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。 - 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 - There's an accounting error in this entry.
这笔账目里有差错。