For example, in an accounting application, consistency would include the invariant that the sum of all asset accounts equal the sum of all liability accounts. 例如,在记账应用程序中,一致性可能包括所有资产账户的总和始终等于所有负债账户的总和这个不变式。
The total of debit balances of all asset accounts is equal to the total of credit balances of all liability and owners'equity accounts. 全部资产账户的借方余额与全部负债账户和所有者权益账户的贷方余额是相等的。
Two other commonly found liability accounts are interest payable and taxes payable, most liability accounts end with the word payable. 另外两个常见的负债账户分别是应付利息和应交税费大部分负债支付账户以应付这个词结尾。
The permanent accounts are also called the balance sheet accounts, which include the asset, liability, and owner's equity accounts. 永久性账户也称为资产负债表账户,包括资产、负债和业主权益类账户。
According to the above entries, the long-term liability and stockholder's equity accounts for 1998 are as follows 根据上述会计分录,长期负责和股东权益帐户1998年度的记录如下
According to the company, most of the accounting issues involved adjustments to various reserve and accrued liability accounts. 根据该公司的声明,绝大多数会计处理问题与各类盈余及预计负债的调整有关。
In order to record the increase, decrease, and balances in an individual item of asset, liability, owner's equity, revenue, or expense, it is necessary to establish a number of accounts. 为了记录资产、负债、业主权益、收入、费用各项目的增加、减少和结余情况,就有必要设置一系列账户。
Nearly all asset and liability accounts are permanent. 几乎所有的资产和负债账户都是永久性的。
The principle of constructive fault should be adopted in product liability laws, which accounts better for the situation in China. 我国产品责任法应该采用过错推定原则,此原则比较适合我国国情。
A dynamic model for asset liability management of pension fund which accounts for correlations among financial assets is presented in this paper. 本文建立了一个养老基金资产负债管理的动态模型,解决养老基金在相关性资产之间的配置问题。
According to statistics, the limited liability company, which accounts for90% of the total number of companies, far more than joint stock limited company plays a basic role in the economic development. 主要出于一下几个方面考虑:第一,有限责任公司占公司总数的90%,数量上远远多于股份有限公司,对经济发展起到基础性作用。