accounting equation
英 [əˈkaʊntɪŋ ɪˈkweɪʒn]
美 [əˈkaʊntɪŋ ɪˈkweɪʒn]
会计方程式；会计恒等式；会计平衡（等式）
双语例句
- The accounting equation reflects the relationship among assets, liabilities, and owner's equity.
会计等式反映了资产、负债和业主权益之间的关系。 - The two sides of the accounting equation must be equal.
会计等式的左右两边必须相等。 - These three basic elements, assets, liability and capital, are connected by a fundamental relationship called balance sheet equation, sometimes called simply the accounting equation.
资产、债和资本这三个基本要素由一个叫资产负债表等式，有时称之为会计等式的关系式连接起来。 - 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 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 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。 - How simple or how complex, can be expresses in terms of its effect on the accounting equation.
从以上分析可知，每笔经济业务，不论如何简单或复杂，都可以按其在会计等式上影响进行表述。 - Each business transaction makes at least two effects on the accounting equation that always keeps balance after every business transaction was finished, i.e., the total amount of left side equals to that of the right side.
每笔经济业务对会计等式至少会产生两个影响，并且每笔经济业务完成后，会计等式总是保持平衡，即左右两边的合计数保持相等。 - According to the accounting equation, a firm is assumed to pos-sess its assets subject to the rights of the creditors and owners.
根据会计等式，一个公司所拥有的资产应该等于债权人和所有者对企业的索取权总值。 - The general journal may be used for all types of transactions. Effect of Business Transactions upon the Accounting Equation
它可以用来记录所有类型的经济业务。经济业务对会计等式的影响 - The balance sheet reflects the basic accounting equation and the means of financing the organization's assets.
资产负债表反映基本会计等式和为公司提供资金来源的手段。 - Effect of Business Transactions upon the Accounting Equation
经济业务对会计等式的影响 - The accountant must determine the most appropriate way to record each transaction and to recognize its economic impact on the accounting equation.
会计人员必须采用最适当的方法处理这每一笔交易，判断到它对会计平衡的经济影响。 - The most basic tool of accounting is the accounting equation, which presents the resources of the business and the claim to those resources.
会计最基本的工具就是会计方程式，它反映企业拥有的经济资源及对该资源的求偿权。 - Accounting Equation and Elements On Accounting Equation Development and Economic Relation
会计等式与会计要素会计等式的演变及其体现的经济关系研究 - According to the traditional understanding of the accounting equation, creditors are excluded from the owners of a corporation.
传统意义上对会计恒等式的理解，将债权人排除在企业所有权人之外； - Accounting Equation and Elements
会计等式与会计要素 - This article analyzes accounting equation in the stone economic age-the agricultural economic age and the industrial economic age from productive forces and relation of production-and probes into accounting equation in the knowledge economic age and its embodying economic relation.
本文从会计等式演变的理论基础&生产力的发展、生产关系的变革入手，分析了石器经济时代、农业经济时代、工业经济时代的会计等式，探析了知识经济时代的会计等式及其体现的经济关系。 - But according to the analysis on the accounting equation with the optional theory, both creditors and shareholders are the owners equally, which gives a better understanding of the contractual theory of the firm.
而从期权理论的角度对其进行分析，将股东和债权人赋予相等的产权人地位，则可以对企业契约理论有一个更好的理解。 - A. is limited to a simple constitutive law based on the total deformation theory of plasticity accounting for the isotropic hardening and damage The assumptions of proportional loading and damage saturation after the damage threshold lead to a closed form solution for the damage evolution equation.
A被限定在考虑各向同性强化和损伤的塑性全量理论基础上的简单的本构关系。做比例加载和临界损伤达到以后的损伤饱和假定，可以得到损伤演化方程的封闭解。 - Drawing up the balance sheet is based on understanding accounting key elements, account and accounting identical equation completely and comprehensively.
资产负债表的编制是以全面、综合理解会计要素、会计账户和会计恒等式为基础的。 - This paper starts with the thought of sharing resource, introduce Laborer Rights and Interests Accounting, so the traditional accounting equation must be revised.
从对生产要素分配的思考，确立了劳动者权益会计，从而对传统的计等式进行了修正。 - Although calculating magnetic-flux leak coefficient and magnetic-reluctance coefficient is too complex to be done, combining magnetic force pump alnico's characters, appropriate accounting models are selected to calculate these coefficients through magnet conductivity methodology, the equation has been induced.
虽然漏磁系数和磁阻系数的计算非常复杂，利用磁导法，结合磁力泵磁钢排布特点，选择适合磁力联轴器特点的计算模型，给出了漏磁系数的计算公式。 - In the process of accounting, the calculational area was divided into three parts, using improved reversion method in the middle area where there were heavy loads, calculating the movement equation and the continuum equation by the pursue method.
计算中将待解区域分为三个子区域，在载荷较重的中间区采用改进后的逆解法，借助追赶法求解运动方程和连续方程； - A Brief Talk on the Form and Content of Basic Accounting Equation
浅谈基本会计等式的形式与内涵 - Accounting Equation Accounting False Book and Independent Audit
会计方程、会计假账与独立审计 - An Analysis on Accounting Equation with Optional Mode
会计恒等式的期权模型分析 - To meet with the demands of the developing private capital economy, reform has to be implemented in accounting equation, financial management objectives and distribution system.
适应民本经济的发展要求，会计要对会计等式、财务管理目标、分配制度进行改革。 - Then the main urban transport energy consumption occupy existing private cars accounted for and were compared with the energy consumption of existing electric vehicles, energy accounting equation derivation of electric vehicles, designed to locate and analyze existing electric vehicles on city problems.
随后对占据城市交通主体的现有私人汽车的能耗进行核算并与现有电动汽车的能耗进行比较研究，推导电动汽车的能耗核算公式，并分析城市中现有电动汽车在设计定位上存在的问题。