几乎所有的资产和负债账户都是永久性的。
借记账户——应付债券折价是一个抵消负债账户。
The debit balance account, Discount on Bonds Payable, is a contra-liability account.
全部资产账户的借方余额与全部负债账户和所有者权益账户的贷方余额是相等的。
The total of debit balances of all asset accounts is equal to the total of credit balances of all liability and owners' equity accounts.
例如，在记账应用程序中，一致性可能包括所有资产账户的总和始终等于所有负债账户的总和这个不变式。
For example, in an accounting application, consistency would include the invariant that the sum of all asset accounts equal the sum of all liability accounts.
如果你没有负债并且有一笔适当的应急资金，那么请确定你把它们放在了安全的地方，例如你可以专门为它们开一个银行账户。
If you're not in debt and have a healthy emergency fund, make sure you put your savings into a safe place, like a separate bank account.
关键在于，如果美国想降低私人部门的负债比率，并大幅削减财政赤字，经常账户赤字就必须近乎消失。
The big point is that if there is to be deleveraging of the private sector and a huge reduction in the fiscal deficit, then the current account deficit must pretty well disappear.
储备银行将贷记那家银行的储备账户，同时减少了它的联邦储备券的负债。
The Reserve Banks credit bankreserve accounts and reduce Federal Reserve note liabilities.
这些负债是银行顾客的账户。
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 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.
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.
那么在复式记帐制下，你资产负债表上的现金资产帐户会有一笔增加的记录，同时在广告收入账户上有相对应的一笔同样大小的增加记录。
The accounting double entry is you record an increase in the cash asset account on the balance sheet and a corresponding equal increase in the advertising revenue account.
当你支付信用卡账单，你将在资产负债表上现金资产帐户记录一笔减少，同时在“应付账款”账户上减少同样大小的数额。
When you pay the credit card bill, you would record a decrease in the cash asset account on the balance sheet and a decrease in the "accounts payable" account on the balance sheet.
如果您想在相同的文件夹中使用资产负债表和损益表的账户信息，需要在拖入的列数据中正确定义期间。
If you want to use the balance sheet and income statement account information in the same the file then you will need to define the periods correctly in column data pulled.
提示：推荐将所有的账户拖入以创建资产负债表报告。
Hint: It is recommended to pull in all the accounts to build the balance sheet report.
瑞银一直在收缩资产负债表，并撤离自有账户交易。
UBS has been shrinking its balance sheet and withdrawing from trading on its own account.
行定义—账户可以被拖入总账或者可以使用资产负债表的形式。
Row Definition - the accounts can be pulled into the general ledger or you can use a Balance sheet form.
其国际负债净额(即别国所持葡萄牙资产大于葡萄牙所持外国资产)在活期账户的巨大亏空下，去年一度飙升至GDP总额的112%。
Its net international debt (what Portugal owes to foreigners, less the foreign assets it owns) rose to 112% of GDP last year, after a run of huge current-account deficits.
现年48岁的Byberg说她银行账户上还有50美金存款，因汽车保险和购买手机尚负债大约300美金。
Ms. Byberg, 48, said she has $50 in a bank account and faces about $300 in bills for car insurance and a mobile phone.
因此，库藏股票账户应作为股东权益项目的减项，出现在资产负债表中。
Stock account should appear in the balance sheet as a deduction in the stockholders' equity section.
由于法国银行担心其资产负债表而持保守态度，使得不少法国企业账户被冻结不能贷款。
French companies are already seeing a lending freeze as French Banks become more conservative amid fears about their balance-sheets.
像匈牙利，爱沙尼亚，拉脱维亚和土耳其这样的国家经常账户大量赤字而且有大量的海外负债。
Countries such as Hungary, Estonia, Latvia and Turkey have huge current-account deficits and foreign debts.
另外，两个常见的债务账户是应付利息和应交税款，大多数负债结束的时候使用它们。
Two other commonly found liability accounts are interest payable and taxes payable, most liability accounts end with the word payable.
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 permanent accounts are also called the balance sheet accounts, which include the asset, liability, and owner's equity accounts.
我们接着看公司的现金账户，该账户涉及到和资产负债表和现金流报表。
If we consider a company's cash account, it interconnects the balance sheet and the cash flow statements.
在总分类账中，账户的排序最好与资产负债表和收益表的排序一样。
In the general ledger, it is desirable to have the accounts in the same sequence as in the balance sheet and income statement.
我们认为辉山资产负债表的资产方面由于欺诈性利润和现金，高估的生物资产和某些高度可疑的资产账户而被大量夸大。
The asset side of Huishans balance sheet, in our opinion, is massively overstated due to fraudulent profits and cash, overvalued biological assets, and certain highly suspicious asset accounts.
我们认为辉山资产负债表的资产方面由于欺诈性利润和现金，高估的生物资产和某些高度可疑的资产账户而被大量夸大。
The asset side of Huishans balance sheet, in our opinion, is massively overstated due to fraudulent profits and cash, overvalued biological assets, and certain highly suspicious asset accounts.
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