Using a charge account creates an account payable. 使用费的账户要发明一个账户来支付。
The debit balance account, discount on bonds payable, is a contra-liability account. 借记账户&应付债券折价是一个抵消负债账户。
A savings account deposited by someone who makes themselves the trustee for a beneficiary and who controls it during their lifetime; afterward the balance is payable to the previously named beneficiary. 为了受益人而成为受托人的终生拥有的储蓄帐户;后来支付给起初名下受益人的余额。
Enterprises which are subject to Consumption Tax should add an itemized "Consumption Tax payable" account under the account titled "Taxes payable" for accounting and recording purposes. 交纳消费税的企业,应在“应交税金”科目下增设“应交消费税”明细科目进行会计核算。
Game Theory Analysis of the Resolve of Default Account Payable with Employer Payment Bond 业主支付担保制度解决工程款拖欠的博弈论分析
The account dividends payable, which was credited at the date of declaring the dividend, is a current liability. 股利宣布日贷记的账户&应付股利是一个流动负债账户。
When bonds are issued, the amount of any discount is debited to an account entitled discount on bonds payable. 在债券发行时,折价金额借记应付债券折价账户。
A bank account against which the depositor can drawn checks payable on demand. 在银行设立的一种账户存款人可以开取即付的支票。
A customer draws cash out of his own account simply by making out a cheque payable to himself and presenting it at the counter of his own branch. 客户从自己的帐户中去取现金时,只需开一张由自己取款的支票,并在柜台上提交给开户银行。
Common types of cash disbursements which are credited to the cash account and decrease the asset account include payment of wages, payment of accounts payable, the purchase of assets, and the payment of various expenses. 而一般现金的支出,包括工资支付,应付帐款的支付,购买资产,支付各种开销,都记人现金帐目的贷方,减少了资产帐。
The finance department is looking for a trainee to assist the account payable accountant. 财务部为应付帐会计招一位实习生助理。
Please arrange for this if necessary and send me your account of addition premium payable. 如果有必要的话,请代为安排,并寄给我已经支付的附加保费的账目。
Either party may terminate the account at any time by notice to the other in writing. Upon termination, all amounts owing shall become immediately due and payable. The chairman take the view that credit should never is longer than thirty day. 双方均有权以书面通知方式终止使用该赊销账户。已经终止,应立即偿付所有欠款。董事长认为赊欠期不应超过30天。
On the thoughts of opportunity cost in Account payable The Time Account 关于应付账款机会成本的思考
International factoring is a comprehensive financial service which is to provide business credit investigation, management of account payable and credit risks guarantee for the credit sale of international trade. It is one of the intermediary services of commercial banks in our country. 国际保理业务是为国际贸易赊销方式提供的集销售帐务管理、应收账款收取、信用风险担保和贸易资金融通为一体的综合金融服务,在我国目前属于银行中间业务的一种。
Since an enterprise doesn't have to pay its interest, it should make good use of account payable, namely in its own favour by credit clauses. 购货企业对应付账款不必负担利息费用,因此应利用好应付账款,即根据信用条款选择有利的付款方式。
For estimating the power tariff of hydropower project with long construction period, all the following factors shall be taken into account, that is, the inflation factor, the loan interest during construction period, the payable profit repayment and the power price during the operation period. 在测算建设期较长的水电项目上网电价时,要考虑通货膨胀因素对上网电价的影响、建设期应计利息的划分、资本金应付利润的支付、拉平初期运行期电价等问题。
Reflections on credit decision of account payable 应付账款信用决策
This phenomenon was determined by particularity of producing and selling, turnover velocity of receivable account and stock-in-trade, cashability of receivable account and the amount of payable account. 出现这种现象是由饲料行业生产销售的特殊性和应收账款的周转速度、存货的周转速度、应收账款的变现能力以及应付账款的金额决定的。
The survey shows that, most listed companies and large and medium-sized enterprises account their incoming tax by using taxes payable method which is simple and easy in income tax accounting, before the promulgating of the income tax accounting standards. 统计调查显示,在所得税会计准则实施之前,我国大多数的上市公司和大中型企业对所得税的核算均是采用应付税款法,对所得税会计处理方法的选择一般都以简捷易行为主要原则。