accounting item
英 [əˈkaʊntɪŋ ˈaɪtəm]
美 [əˈkaʊntɪŋ ˈaɪtəm]
账项；会计科目
双语例句
- A ledger account is simply a record of changes ( increase and decrease) and balances in value of a specific accounting item.
分类账户不过是特定会计项目价值的变动（增加与减少）和结余的记录。 - The system adopted method of monomial charging and adapt to invite public bidding and tender for engineering and final accounting of item.
该系统采用单项取费的预算方法，便于工程招投标和项目决算。 - Realistically, a budget accounting item for contingency allowance should be established whenever a contingency amount was included in the final cost estimate.
在实际操作当中，无论详细的成本估算中是否包括了意外事件，项目预算都应列支一笔应急储备金。 - The CPAs study the company's accounting records and gather other evidence regarding every item in the financial statements through the investigation.
注册会计师通过调查来研究公司的会计账簿并搜集与财务报表各项目有关的其他证据。 - 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 - Network accounting goes on confirming and measuring the accounting activities that reveals to various kinds of trade and item under the environment of Internet.
网络会计是在互联网环境下对各种交易和事项进行确认、计量和披露的会计活动。 - As our country joins WTO, a large amount of foreign accounting thoughts and ideas pour into our country gradually, The accounting market that more and more foreign accounting offices will enter our country launches the accounting service item.
随着我国加入WTO，大量国外的会计思想和观念逐渐涌入我国，越来越多的国外会计师事务所将进入我国的会计市场开展会计服务业务。 - When a company calculates the long term investment under polling of interest, due the different purposes of accounting and revenue, there may be some difference in affirming the profits, expenses and losses of a certain item.
企业对取得的长期股权投资按权益法核算时，由于会计与税收的目的不同，对某项收益、费用和损失的确认、计量标准与税法的规定会存在一定的差异。 - With the reform of medicare payment system, the tendency of hospital cost accounting will develop mote and more, include medical department cost, medical service item cost and DRGs cost, etc.
随着医疗保险支付制度的改革，医院成本核算将逐步向包括科室成本核算、医疗项目成本核算、病种成本核算等在内的成本核算体系发展。 - On the Design the Trust Accounting Item System
信托会计科目体系设计探索 - The current financial and accounting system of the colleges and universities are in discord with the socialism market economic and public finance pattern in the on account reference, calculating repair and maintenance fund and immaterial assets, accounting system and accounting item setting.
现行的高等学校财务会计制度在记账基础、修购基金计提、无形资产核算、会计核算体系、会计科目设置等方面存在着一些与社会主义市场经济体制和公共财政模式不相适应的地方。 - Meanwhile, we introduce false accounting information spotting technology existed, and design every main point of spotting accounting item on the basis of the accounting information manipulation.
与此同时，我们对现有虚假会计信息识别技术加以介绍，在总结会计信息操纵手段的基础之上设计出各会计科目的识别要点。 - The forensic accounting is the edge discipline which meets the need of market economy, utilizes several majors and the synthesis knowledge to solute specific case and in the economic affair involves the financial item legal matter.
法务会计是适应市场经济的需要，运用多门学科和综合知识，解决特定案件和经济事务中涉及财务事项法律问题的边缘学科。 - The original was analysed the difference that accounting statement audit and the accounting statement was checked and approved, and introduce the commercial bank accounting statement item and reaches such particular implication.
本文分析了会计报表审计和会计报表审阅的区别，并介绍了商业银行会计报表项目及其特殊含义。 - The content of the bookkeeping system should include two segments: The liability accounting bookkeeping system and economic activity item accounting bookkeeping system.
管理会计基本核算系统的内容包括责任会计基本核算系统和经济活动项目会计基本核算系统两个部分。 - The content of the management accounting should take the bookkeeping system of management accounting as the basis, and make up of the basic theory, decision-making accounting, economic activity item accounting and the liability accounting.
而管理会计学的内容则应以管理会计核算为基础，由管理会计的基本理论、决策会计、经济活动项目会计和责任会计四个部分组成。 - An optimization of government expenditures by accounting item and government tax revenue& A study on the application case of regression analysis in optimization
国家财政主要支出项目与各项税收收入的最优化&回归分析在最优化中的应用研究实例 - Methods: According to the requirements of Grade One Nursing in Standards of Shenzhen Medical Charge ( published in 1998), accounting the theoretical costs of the ten basic nursing services by Item Ladder Cost Apportionment formula, comparing the theoretical cost with the current charge.
方法：根据1998年《深圳市医疗收费标准》中的一级护理服务标准，应用项目阶梯成本分摊法对10项基础护理服务进行测算，对比现行的一级护理收费标准。 - This article combines with the actual situation to approach to the meaning of cost accounting of project item.
文章结合现实，探讨了项目成本核算的意义。 - As accounting for my route-idea and blue-print, I illustrated several main technological aspects on system implement, such as purview control, item risk analysis, individuality technique, and some query and statistic.
随之，从系统实现的几个技术重点如：权限控制、项目风险分析和获取软件项目关键路径的算法等方面举例说明了实现思路和方案。 - We analyze synthetically the relative data of receivable account and other relative accounting item, The receivable scale and its holding period are very important for the enterprises 'continuous development. Account receivable is an important factor of limiting domestic enterprises to survive and develop.
结合应收账款相关的会计数据分析发现，应收账款的持有规模和持有时间对企业持续经营和发展具有重要意义，已经成为制约中国企业生存和发展的一个重要因素。 - To some extent, it has solved the relative problems encountered in the bidding project as well as in the accounting item, achieving good effects in practice.
该系统试运行以来的情况表明其开发符合招标工程项目核算的实际需要，可以在一定程度上解决招标工程以及项目核算中遇到的相关问题。在实际应用中取得了良好的效果。 - However, in the accounting practice system of our country, material resources assets as an item of assets has not been included in accounting practice system for long time in terms of accounts establishment and ledger setting.
然而在我国的会计核算体系中，由于长期受资源无价论的影响，从会计账目的建立、会计科目的设置都没有将矿产资源资产作为企业的一项资产纳入会计核算体系。