accounting entry

英 [əˈkaʊntɪŋ ˈentri]

美 [əˈkaʊntɪŋ ˈentri]

会计分录；记账项目

经济

英英释义

noun

• a written record of a commercial transaction
  Synonym:entryledger entry

双语例句

• 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 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。
• 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。
• 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。
• 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。
• 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
• 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
• 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。