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 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。 - 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。 - The Research on Accounting Problems in Commercial Banks after Entry WTO
入世后商业银行会计若干问题研究 - Study on Challenges and Countermeasures of China's Accounting Principles after WTO Entry
加入WTO中国会计准则面临的挑战及其对策研究 - 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 - It is because of the new rules in accounting system and the crisis of trust worthiness in accounting and the international rules after China's entry into WTO, accountants are required to make continued study in order to work in the new system totally.
新会计制度的出台，会计诚信的危机，加入WTO后与国际会计惯例的接轨，要求会计人员必须不断学习，全面掌握新会计制度，不断加强职业道德建设。 - 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 - Next, it points four dilemmas China encounters in the international change of accounting when it benefits from its entry into the WTO.
其次指出中国在加入WTO获得益处的同时也面临会计国际化变迁所带来的困境； - This paper expounds the influence of WTO entry on Chinese accounting work, and based on this, puts forward some countermeasures for Chinese accounting to deal with the challenges of the WTO entry.
阐述了入世对中国会计工作的影响，在此基础上提出了中国会计应对入世挑战的对策。 - Yet the paper takes it against the basic accounting principles-prudence relativity and reliability that the book value of the out-assets shall be replaced by the entry value of the in-assets.
但笔者认为用换出资产的账面价值作为换入资产的入账价值，与会计的基本原则谨慎性，相关性，可靠性不相适宜。