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
- 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。 - 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 - 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。 - 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。 - 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。 - 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。 - 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。 - 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。 - 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。 - 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。