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
- 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 Research on Accounting Problems in Commercial Banks after Entry WTO
入世后商业银行会计若干问题研究 - Opportunities to Accounting After Entry into WTO
浅谈加入WTO给会计带来的机遇 - 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。 - 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。 - 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 - 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。 - 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。 - 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 - The Accounting and Finance specialisms prepare students for entry into degree courses as well as careers in the Accounting or Finance fields.
会计和国际金融专业的课程不仅为学生继续升读本科，还为其在会计和金融领域的职业发展打下坚实的专业基础。