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
- 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。 - 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。 - Next, it points four dilemmas China encounters in the international change of accounting when it benefits from its entry into the WTO.
其次指出中国在加入WTO获得益处的同时也面临会计国际化变迁所带来的困境; - 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。 - 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。 - 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 - A Research on Programming the Accounting Categories in the Accounting Information System with Computer; In these cases, the following entry is needed
关于会计电算化中会计分录编制问题的探讨在此情况下,需做如下会计分录 - 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。 - 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