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 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 - 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。 - 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。 - 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 - 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 - It is because of the new rules in accounting system and the crisis of trust worthiness in accounting and the international rules after China's entry into WTO, accountants are required to make continued study in order to work in the new system totally.
新会计制度的出台，会计诚信的危机，加入WTO后与国际会计惯例的接轨，要求会计人员必须不断学习，全面掌握新会计制度，不断加强职业道德建设。 - 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。 - 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 - There's an accounting error in this entry.
这笔账目里有差错。 - Research on Challenges and Opportunities faced by Chinese Accounting Firms after Entry into WTO
加入WTO后中国会计师事务所面临的挑战和机遇