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。
• 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
• 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
• 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。
• 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
• 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。
• 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。
• 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
• 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。
• 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