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. 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。
• 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
• 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。
• 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
• 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 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。
• 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
• 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。
• There's an accounting error in this entry.
  这笔账目里有差错。
• 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。