日记帐是经济业务的首次会议记录。
The journal is the accounting record in which transactions are first recorded.
也反映企业的经济业务活动。
Also reflects the economics action of the business operations.
它可以用来记录所有类型的经济业务。
The general journal may be used for all types of transactions.
日记帐是以经济业务为单位进行组织的。
The unit of organization for the journal is the transaction.
进一步讲解了工业企业经济业务的核算过程。
Have explained the course of checking and calculating of the economic business of industrial enterprise further.
日记帐把经济业务的所有会计信息都集中在一起显示。
The journal shows all accounting information about a transaction in one place.
在日记账中记录经济业务的过程一般包括以下五个步骤。
The process of recording transactions in journals usually follows these five steps.
一些经济业务正在从伦敦转向像爱尔兰和加勒比海等低税区。
Some business is being switched from London to lower-tax jurisdictions such as Ireland and the Caribbean.
方法的实质是建立包含不同经济业务类型的自动化分录表。
The essence of the method is to construct automatic entry table which contains different finance types.
二是会计制度滞后，对新出现的问题及新经济业务不具约束性；
Second, the accounting system lag, to the question which and the new economic work appears newly does not have boundedness;
因为负债只产生于过去的经济业务，这项承付款项不构成负债。
As liabilities stem only from past transactions, this commitment has not yet created a liability.
与普通日记账相比，特种日记账被用来记录某类经常发生的经济业务。
In contrast to the general journal, a special journal is designed to a specific type of frequently occurring business transaction.
在经济业务记入日记账之后，每个账户的借贷变化再记入分类账中。
After the transaction HAS been recorded in the journal, the debit and credit changes in the individual accounts are entered in the ledger.
复式记账会计是指会计师记录每笔经济业务时借贷分录的金额必须相等。
Double-entry accounting means that the amounts of debit AND credit entries must be equal when accounts record every business transactions.
也就是说，月末余额就是本月最后一笔经济业务记录的同一行内的余额。
That is to say, the balance of the end of the month is the same line of business records in the same line as the last of the month.
在发达国家的经济业务外包给它的地方我们全部位于受惠也在这一时期。
The economy in the developed nations where outsourced it operations from the US were located benefitted as well during this same period.
每笔经济业务，无论如何简单或复杂，都可以按其在会计等式上的影响表述。
Every business transaction, no matter how simple or how complex, can be expressed in terms of its effect on the accounting equation.
调整分录是以权责发生制概念为基础，而不是以每月账单或月末经济业务为基础。
The adjusting entries is to take the accounting on the accrual basis notion as the foundation, not take monthly accountant bill or the end transaction of months as the foundation.
沈丹阳在记者招待会上表示，日元贬值使日本企业要想扩大在华经济业务难上加难。
Thee depreciation of the Japanese yen has made it more difficult for Japanese enterprises to expand their business in China, Shen said at the press conference.
在实际经济业务中，对于企业合并应采用的会计处理方法，引起了人们广泛的关注。
In economic operational practice, much attention have been paid to the merging method employed in business combination.
主要从房地产开发企业的前期开发建设到房地产营销过程中的经济业务进行税收筹划。
Mainly constructs from the property development enterprise's earlier period development to the real estate marketing process in the economic work carries on the tax-planning.
第二部分，根据新的税收法律法规，对房地产开发企业的日常经济业务进行税收筹划。
The second part, according to the new tax revenue law laws and regulations, carries on the tax-planning to the property development enterprise's daily economic work.
反记账功能在电算化会计信息系统经济业务处理发生错误等情况下有着无可替代的作用。
The function of anti-account has un-substitutional effect under the condition that the computerized accounting information system makes mistakes in the treatment of economic business.
第四条会计核算应当以企业发生的各项经济业务为对象，记录和反映企业本身的各项生产经营活动。
Article 4 an enterprise shall accurately account for all its business transactions actually taken place and record in reliable reports all the business activities of the enterprises itself.
办理本法第十条所列的经济业务事项，必须填制或者取得原始凭证并及时送交会计机构。
In handling the economic and business transactions specified in Article 10 of this Law, original documents must be filled in or obtained, and be promptly submitted to the accounting office.
月末结账时，只需要在最后一笔经济业务记录之下划一单红线，不需要再结计一次余额。
Closing at the end of the month, only need to draw a single line in the last business record, do not need to balance the balance once again.
由于客观世界充满不确定性、经济业务的复杂性，使会计工作自始至终需要判断和选择。
Because of the uncertainty of the objective world and the complexity of the economic business, the accounting fills with judge and choose from start to finish.
办理本法第十条所列的经济业务事项，必须填制或者取得原始凭证并及时送交会计机构。
In handling the economic transaction and operational matters stipulated in Article 10 of this Law, original vouchers must be drawn up or obtained, and then promptly filed with the accounting offices.
专业判断是会计固有的职责，具有不可替代性，关键是专业判断能否反映经济业务的实质。
Professional judgment, which can not be replaced, is the inherent character of accrual basis accounting and wether it can reflect the essence of economic transaction is most important.
专业判断是会计固有的职责，具有不可替代性，关键是专业判断能否反映经济业务的实质。
Professional judgment, which can not be replaced, is the inherent character of accrual basis accounting and wether it can reflect the essence of economic transaction is most important.
应用推荐