accounting entry

1. There's an accounting error in this entry.
   这笔账目里有差错。
2. This paper expounds the influence of WTO entry on Chinese accounting work, and based on this, puts forward some countermeasures for Chinese accounting to deal with the challenges of the WTO entry.
   阐述了入世对中国会计工作的影响，在此基础上提出了中国会计应对入世挑战的对策。
3. 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。
4. Since the journal is the accounting record in which transactions are first recorded, it is sometimes called the book of original entry.
   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。
5. 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
6. 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。
7. 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。
8. 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。
9. 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
10. 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
11. 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。
12. 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。
13. Impact on China's Accounting with its WTO Entry and Countermeasures
    入世对我国会计的影响与对策研究
14. 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
15. 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
16. 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。
17. 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
18. In order to perfect China's Accounting Principles and adapt it to the new circumstances after China's WTO entry, the paper puts forward the countermeasures against the challenges.
    最后，针对我国会计准则建设目前面临的种种挑战，提出了相应的对策，以便进一步完善我国的会计准则体系，使其能够适应我国加入世界贸易组织以后的新形势。
19. Opportunities to Accounting After Entry into WTO
    浅谈加入WTO给会计带来的机遇
20. 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。
21. 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。
22. 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。
23. 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
24. 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。
25. 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
26. 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；
27. 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
28. 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。

noun

1. a written record of a commercial transaction

   Synonym:    entryledger entry