1.
The asset account together with the Accumulated Depreciation account should remain in the accounting records without further entries until the asset is retired.
该资产账户和累计折旧账户仍应留在账目中,在资产退出使用前不再作任何账户处理。
2.
Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount.
还要注意的是核销坏账的会计分录中,资产账户和资产对冲账户同时减少一个相同的金额。
3.
These costs are charged to an asset account entitled organization costs.
这些成本计入一个名为开办费的资产账户。
4.
Accountants often use the verb capitalize to mean charging an expenditure to an asset account rather than to an expense account.
会计上通常用"资本化"这个词来表述记入资产账户而非费用账户的支出。
5.
There is no theoretical objection to crediting an accumulated amortization account rather than the intangible asset account, but this method is seldom encountered in practice.
理论上不反对贷记累计摊销账户而非无形资产账户,但这种方法在实践中很少遇到。
6.
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。
7.
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。
8.
Expenditures for the purchase or expansion of plant assets are called capital expenditures and are recorded in asset accounts.
为购置和扩建长期资产而发生的费用叫资本性支出,记录在资产账户。
9.
The Allowance for Doubtful Accounts often is described as a contra-asset account.
坏账准备是一个资产对冲账户。
10.
On the portfolio of Chinese Residents after Capital account Liberalization
资本账户开放后的居民资产组合问题
11.
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。
12.
temporary capital account
"虚账,暂记资本账户"
13.
The form of record used to record the changes of increase and decrease in an individual item of balance sheet or income statement is called an account, or a ledger account.
用来记录资产负债表或收益表中每一项目增减变化的记录表就称为账户,也称为分类账账户。
14.
Accumulated depreciation is a contra-asset account, representing that portion of the asset's cost that has already been allocated to expense.
累计折旧是一个资产对冲账户,代表该项资产成本中已被分配到费用账户的那部分。
15.
A capital account will be opened for each partner and credited with the agreed valuation of the net assets that the partner contributes.
为每个合伙人开立一个资本账户,并把合伙人投入的净资产的协议价格贷记到相应的资本账户。
16.
Accumulated Depletion is a contra-asset account similar to the Accumulated Depreciation account;
累计损耗是一个资产对冲账户,与累计折旧类似。
17.
Preparing income statement and balance sheet based on the balance in the ledger account.
根据账户余额编制收益表和资产负债表。
18.
Posting the entries in the journals into ledger accounts, thus creating a record classified by accounts.
将日记账中的会计分录过入分类账账户,因而产生分类的账户记录。