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

• 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。
• 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；
• 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
• 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
• 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。
• Study on Challenges and Countermeasures of China's Accounting Principles after WTO Entry
  加入WTO中国会计准则面临的挑战及其对策研究
• 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
• 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。
• 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