传统成本计量模式是嫁接在会计账户系统之上的。
The mode of traditional costing measurement is grafted on the account system of accounting.
成本会计账户是成本会计的工作语言，其设计的好坏是成本会计核算能否有效运行的关键。
The accounts are the language of the cost accounting, whose design is the critical factor of the effective costing.
由于软件和专家系统只剩下简单的记录和说明工作，用一个系统会计账户去检查会计系统变得很重要。
As the basic recording and interpretation is left to software and expert systems, the necessity to have a systems Accountant overseeing the accountancy system becomes ever more important.
本文主要介绍重要性原则在会计账户的设置、会计处理方法的选择和会计信息的披露等方面的具体运用。
The paper deals mainly with the application of principle of materiality in the setting of accounts, selection of accounting process and disclosure of accounting information etc.
克鲁格不允许伯宁质疑会计分录上令人震撼的账目不符的情况，尤其是在克鲁格将这些会计账户带给合作伙伴之后。
Berning wasn't disposed to question shocking discrepancies that surfaced in the ledgers, especially after the Kreuger account led to his making partner.
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。
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.
第一百七十二条公司除法定的会计账簿外，不得另立会计账簿。对公司资产，不得以任何个人名义开立账户存储。
Article 172 Except for the statutory account books, a company shall not set up other account books. No company asset may be deposited into any individual's account.
这样一来，员工拿了钱，客户的账户上显示余额为零，会计账目也是平衡的。
To write off an account receivable is to reduce the balance of the customer's account to zero.
这样一来，员工拿了钱，客户的账户上显示余额为零，会计账目也是平衡的。
To write off an account receivable is to reduce the balance of the customer's account to zero.
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