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

• 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。
• 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。
• Research on the simple accounting entry transforming the cash flow statement the item equation in the two items group and its validation
  简单会计分录转换成现金流量表两个项目群内项目的等式研究与验证
• 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。
• 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
• 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。
• 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。
• 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。
• There's an accounting error in this entry.
  这笔账目里有差错。