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

• 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。
• The equilibrium, which the bookkeeping record achieves through the accounting equation, is an essential feature of double entry.
  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。
• 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。
• 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。
• 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
• There's an accounting error in this entry.
  这笔账目里有差错。
• 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。
• 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。
• 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