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

• 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
• 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；
• 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。
• 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
• 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。
• Opportunities to Accounting After Entry into WTO
  浅谈加入WTO给会计带来的机遇
• 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 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。
• 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。