accounting entry
英 [əˈkaʊntɪŋ ˈentri]
美 [əˈkaʊntɪŋ ˈentri]
会计分录；记账项目
英英释义
noun
- a written record of a commercial transaction
双语例句
- 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。 - 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。 - 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。 - 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 - 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。 - 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 - 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 - Opportunities to Accounting After Entry into WTO
浅谈加入WTO给会计带来的机遇 - 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。 - 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。