Customers are charged a monthly subscription fee, which means a recurring revenue stream that can be tricky to account for because it spans the course of several years ( and because, sometimes, customers back out of contracts). 客户可以每月支付费用,意味着公司的收益也是长期性的,结果导致会计计算非常麻烦,因为整个收益期会横跨多年(而且有些客户还可能中途终止合同)。
Close the various revenue accounts by transferring their balances into the income summary account. 通过将各收入账户的余额转入收益汇总账户来结清收入账户。
Refers to the revenue model that pertains to an established user account with specific terms for usage. 指的是一种收入模式,这种模式适用于带有特殊使用条款的已建立的用户帐户。
Close all revenue and expense accounts to Income Summary, a new account. 将收入账户与费用账户结转到“损益汇总”这个新账户中。
A contra revenue account for reduction in the selling price of goods or products sold. 凡出售商品或产品,因给予顾客让价而未能获得之销货价款皆属之。
Closing a revenue account, therefore, means transferring its credit balance to the income summary account. 因此,结清收入账户就是将其贷方余额转入收益汇总账户。
This transfer is accomplished by a journal entry debiting the revenue account in an amount equal to its credit balance, with a journal entry crediting the income summary account at the same time. 这项转移是通过以贷方余额同等的金额借记收入账户,同时贷记收益汇总账户来完成的。
A large amount of provincial non-tax revenue is kept in the special bank account opened by the department of finance. 财政收入中有很大一部分非税收入是在财政部门开设的财政专户中,财政专户是在银行的开设的结算账户。
The closing entry returns the balance of the revenue account to zero. 结账记录把收入账户的余额还原为零。
If the revenue exceeds the expense, the Income Summary account will have a credit balance. 如果收入超过费用,收益汇总帐户就会有贷方余额。
A journal entry made for the purpose of closing a revenue or expense account by transferring its balance to the income summary account is called a closing entry. 为了结清收入和费用账户而将其余额转入收益汇总账户所作的日记账分录就称为结账分录。
The fiscal reserves are not permanently appropriated for the use of the exchange fund, but are repaid to the general revenue account when they are required to meet the obligations of the general revenue. 财政储备并非永久拨供外汇基金使用,而是在政府需要履行一般收入所须承担的支出时拨回一般收入账目中。
General Revenue Account revenue 政府一般收入帐目收入
Fifth, make closing entries, journalize and post them; close all revenue and expense accounts; calculate net income anc transfer it to retained earnings account. 第五,作结帐分录,过帐以后结清全部收入和费用帐户,结算本期净收益进而结转留存收益帐户。
The accumulated balances of the general revenue account and funds. 指政府一般收入帐目和各个基金的累积结馀。
While the final details are still under negotiation, the broad principles of raising revenue while protecting the identity of account holders is expected to be replicated in a deal between Bern and Berlin this week. 尽管最终细节仍在谈判之中,但预计瑞士和德国本周将在产生税收收入、同时保护储户身份秘密的总体原则下签署类似协议。
As the services are rendered to the customer, an entry is made debiting the liability account and crediting a revenue account. 当为顾客提供服务时,作一笔分录借记负债账户并贷记一个收入类账户。
In 1976, the Government began to transfer the fiscal reserves of its General Revenue Account ( apart from the working balances) to the fund. 由一九七六年起,政府把一般收入账目中的财政储备(营运资金除外)转拨外汇基金。
In making their assessments, international rating agencies mainly focus on the outlook for revenue and expenditure, especially in the recurrent account. 国际评级机构在评估此因素时,主要眼于财政收支,特别是经常帐目的收支前景。
South African Consolidated Revenue Fund ( South West Africa Account) 南非统一收入基金(西南非帐户)
The paid-in capital accounts and retained earnings make up the stockholders 'equity section on the corporation balance sheet. Fifth, make closing entries, journalize and post them; close all revenue and expense accounts; calculate net income anc transfer it to retained earnings account. 公司资产负债表的权益部分由缴入资本和留存收益两部分组成。第五,作结帐分录,过帐以后结清全部收入和费用帐户,结算本期净收益进而结转留存收益帐户。
China's traditionally through levying bodies and budget units establish multiple accounts for the scattered, many items from the collection of revenue through the establishment of transitional institutions account collection; 我国在传统上采用的财政性资金缴库和拨付方式,是通过征收机关和预算单位设立多重账户分散进行的,财政收入的许多项目由征收机关通过设立过渡账户收缴;
Financial ability of government, pay-off ability of family, revenue ratio of higher education should be taken into account during of selecting experience index. 在经验性指标的选取中,既要考虑政府财政能力,也要考虑学生家庭支付能力和高等教育收益率。
This thesis proposes that the national treasury concentrates on unifying the concrete procedure of revenue and expenditure and account form purchased on a small quantity, thus offer the valuable suggestion for revenue and expenditure of national treasury. 本论文正是从执行技术上,提出国库集中统一收支的具体流程和小额采购的账户形式,从而为国库收支提供有价值的建议。
Currently, the VAT revenue is the most in the whole taxation, and account for a large proportion of the state tax revenue, even the state finance revenue. It is one of the majority taxes in our country. 目前,增值税是我国税收收入最多的一种税,在整个国家税收收入,甚至在整个国家财政收入中占有很大的比重,是我国的主体税种之一。
The reason why investors consider such long-term fixed investment is that they are expected to see the significant revenue, however, they have to take into account the existence of the macro& environment uncertainty. 投资者者之所以考虑这种长期国定投资,其主要原因就是看到可观的预期收入,然而这一考虑中存在着宏观环境的不确定因素。
Moreover on the basis of them, this article not only summed up the specific data of the key sources of tax revenue to cities and counties account at the end of 2009, but also give a detailed analysis of the reasons. 在此基础上本文不仅总结了截至2009年底,该地市县重点税源户的具体数据,还详细地分析了原因。