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

• 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。
• 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 equilibrium, which the bookkeeping record achieves through the accounting equation, is an essential feature of double entry.
  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。
• 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 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。
• 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
• 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
• 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
• 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。
• 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