1、

Three concepts used in accrual-basis accounting are the accounting period, the realization principle, and matching principle.

在权责发生制下的三个重要概念是会计期间 、 收入原则和配比原则.

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2、

Revenue and expense accounts are closed at the end of each accounting period.

每个会计期末都要结清收入和费用帐户.

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3、

Current assets refer to the companies who want to convert into cash within the accounting period.

流动资产指在财务年度内企业能转换成现金的那部分资产.

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4、

Article 37 Profit is the operating result of an enterprise over a specific accounting period.

第三十七条利润是指企业在一定会计期间的经营成果.

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5、

It is an analysis of the retained unappropriated earnings accounts for this accounting period.

这是对会计期内留存非专用的收益账户的分析.

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6、

Therefore, it is necessary to make the adjusting entries at the end of an accounting period.

因此, 就有必要在会计期间终了时作调整分录.

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7、

Expense accrual for monthly closing and book in correct accounting period.

月底结帐的费用预提,确保费用记录在正确的会计期间.

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8、

This advance payment will benefit more than just current accounting period.

这笔预付款的收益期间不止本期.

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9、
10、

Non-discounting methods includes payback period and accounting rate of return.

非 折现的方法有回收期法和会计收益率法.

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11、

Unlike the payback period, the accounting rate of return does consider a project's profitability; like the payback period, it ignores the time value of money.

和回收期不同,会计收益率考虑了投资的盈利能力,和回收期相同的是,会计收益率也没有考虑货币时间价值。

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12、

An interim period refers to a reporting period which is shorter than a full accounting year.

中期,是指短于一个完整的会计年度的报告期间。

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13、

Accounting policies adopted be applied consistently from period to period and shall not be changed arbitrarily.

企业的会计核算方法前后各期应当保持一致,不得随意变更.

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14、

This paper discusses how to deal with accounting in the mutually selling of fixed assets among groups of business firms, the reverse accounting entry during the period of preparing for consolidated accounting statements and the display in the internal business firms.

本文就企业集团内部企业间固定资产相互变卖的会计处理及在合并会计报表编制过程中的抵消会计分录、列示等内部进行探讨。

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15、

Periods processing in accounting involves closing out accounts at the end of each financial period and preparing financial statements.

会计领域中的期间处理涉及在每个财务期间结束时结账并编制财务报表。

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16、

Under accrual accounting, net income doesn't necessarily reflect cash receiptscash payments for a particular time period.

在权责发生制下, 净收入不一定反映某个特定时期的现金收付情况.

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17、

A cost that will benefit more than one accounting period usually is recorded by debiting an asset account.

超过一个会计期间受益的成本常常通过借记一个资产账户。

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18、

Any changes in significant accounting policies or their application during he reporting period;

申报期内有重大意义的会计政策的所有变更或应用;

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19、

The estimated expense of credit losses is charged to the Uncollectible Accounts Expense account at the end of each accounting period.

预估的信用损失在每个会计期末才结转到坏账损失账户。

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20、

Therefore, it is often necessary to adjust some account balances at the end of each accounting period to achieve a proper matching of costs and expenses with revenues.

因此,在每一会计期期末往往必须调整一些账户余额,以实现成本及费用与收入的恰当配比。

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