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
- 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。 - 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 - 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。 - 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。 - 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。 - 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 - 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。 - 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 - 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 - 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。