The basic working tool is the "T"account, which provides a simple means of tracing, step by step, the effects ofthese transactions on both the asset and liability sides of bank balancesheets.
基本的工具是通过“T”账户，它提供了一种简单的方法来一步一步地追踪这些交易活动对于银行资产负债表中的资产和负债两方面的影响。
The Balance Sheet is a report of the asset and liability accounts.
而资产负债表则是报告资产和负债的账目。
The accounting books of a company start with a chart of accounts. There are two kinds of accounts; income/expense accounts and asset/liability accounts.
一家公司的会计账从一份会计科目表开始，存在两类会计账户：损益类账户和资产负债类账户，会计科目表包括了以上两种。
Treat existing requirements as suspicious and consider them as a liability, not an asset.
要对已有的需求抱着怀疑的态度，把它们当做一种负债来看待，而不是你的资产。
For years the interpretation of that data has been that boys are an asset to a marriage and girls are somehow a liability.
几年来，对数据的解读一直显示男孩是婚姻的财产，而女孩是婚姻的债务。
In the subsequent accounting periods, the enterprise shall continue to recognize the income generated by the financial asset and the expenses generated by the financial liability.
在随后的会计期间，企业应当继续确认该金融资产产生的收入和该金融负债产生的费用。
These are mostly more or less sophisticated forms of IOUs or claims-they are an asset of one party and a liability of another.
它们大多数都是复杂或简约的借据或权证形式——它们对一方而言是资产，对另一方而言是负债。
Such changes in cash flow are attributable to a particular risk related to a recognized asset or liability or a highly probable forecast transaction and could affect enterprise' profit or loss.
该类现金流量变动源于与已确认资产或负债、很可能发生的预期交易有关的某类特定风险，且将影响企业的损益。
Nearly all asset and liability accounts are permanent.
几乎所有的资产和负债账户都是永久性的。
In terms of assets and liabilities in general, liability insurance itself is an asset.
在条款的资产和负债一般，责任保险本身是一种资产。
Dynamic Financial Analysis (DFA) is a kind of complicated and advanced Asset - Liability Management (ALM) technology used by insurance companies.
动态财务分析(DFA)是应用于保险公司的一种较为复杂和先进的资产负债管理技术。
A stochastic linear programming model with simple recourse was developed to study the asset and liability management of Banks under uncertainties based on the domestic economic environment.
使用带有简单补偿的随机线性规划模型，研究不确定下的银行资产负债管理问题。
Anakin's confidence was his greatest asset, and, at times, also his greatest liability.
阿纳金的自信是他最大的财富，有时也是他最大的不利条件。
With her original idea and organizational ability, I don't think she is our liability but a rare asset.
凭她的创见和组织能力，我认为她不是我们的负担，而是我们委员会的一份宝贵的财富。
The tax law and new accounting system have quite large difference and deviation in the application of prudent principle, which are primarily embodied in asset, liability, income and expense.
税法和新会计制度在谨慎性原则应用方面存在较大的差异和背离，主要体现在资产、负债、收入及费用方面。
Each identifiable asset and liability is measured at its acquisition-date fair value.
每一项可辨认资产和负债以其收购日的公允价值进行计量。
Asset and expense decreases are recorded as credits; while liability, owner's equity and revenue decreases are recorded as debits.
资产和费用的减少被记为贷项，而负债、业主权益和收入的减少被记为借项。
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。 收藏。
The short message to women is: your femininity is an asset and liability.
简而言之，女人味既是女性的资本，又是一种负担。
The result of regression shows that value of listed companies is positively correlated with asset and liability rate and yield of asset, and is negatively correlated with the ration of floating stock.
回归分析结果显示企业价值与资产负债率和资产收益率正相关，与流通股比例负相关。
Meanwhile, it is showed by demonstration that interest risk immunization can be achieved by setting target item and adjusting asset and liability structure.
实证分析表明：通过确立目标项目，调整资产与负债结构，可以较好地实现商业银行的利率风险免疫。
Conventionally, asset and expense increases are recorded as debit, while liability, owners' equity, and revenue increases are recorded as credit.
根据惯例，资产和费用的增加记为借项，而负债，所有者权益，收入的增加记为贷项。
Asset-liability mismatch risk, liquidity risk and margin risk are among the ten potential risks currently focused by the CIRC.
资产负债错配风险、流动性风险及利差损风险也正是目前保监会聚焦的行业十大潜在风险之一。
In the evaluation of loan capacity, I use the ratio of asset liability and the ratio of stock right mortgage loan to give an integrated evaluation of the target enterprises' loan capability.
在企业贷款能力评价中，本文选用资产负债率和股权质押贷款率综合评价目标企业的贷款能力。
From environmental restraint and adaptive Angle to analyze enterprise asset liability, we discover that environment has important influence for it.
从环境约束与适应的角度来分析企业资产负债率的水平可发现，环境因素对企业资产负债率水平具有重要影响。
All these risks are analyzed in this article, and classified into physical asset risks, human asset risks, legal liability risks and financial assets risks.
本文对这些风险进行分析，分为实物资产风险、人力资本风险、法律责任风险和金融资产风险。
Introduce the different types of contra-asset accounts related to Accounts Receivable: Allowance for Doubtful Accounts ("ADA"), Allowance for Returns, and Deferred Income Liability.
介绍与应收款项相关的各类资产备抵科目：备抵可疑帐户（ADA），备抵销货退回，以及递延所得。
Since IAS 37 is published, companies obeying by international standards can solve the difficulty of how to recognize and measure provision, contingent liability and contingent asset.
自国际会计准则第37号发布后，遵守国际标准的公司可以很好地解决如何识别和计量负债和资产相关的问题。
Need to check if an active market exists for the asset and liability and if exists we must be aware of pricing assumptions used by market participants.
需要检查是否存在活跃市场的资产和负债，如果存在，我们必须意识到定价市场参与者所使用的假设。
Need to check if an active market exists for the asset and liability and if exists we must be aware of pricing assumptions used by market participants.
需要检查是否存在活跃市场的资产和负债，如果存在，我们必须意识到定价市场参与者所使用的假设。
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