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.
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.
结账，是在把一定时期内发生的全部经济业务登记入账的基础上，计算并记录本期发生额和期末余额。
Checkout, is in the foundation of all economic business registration for a certain period of occurrence, calculate and record the amount and final balance.
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.
簿记仅仅是会计工作的一小部分，并且可能是最简单的部分，因为簿记只是对经济业务进行记录，一般是比较机械的。
Bookkeeping is only a small part of accounting, and probably the simplest part, for it is simply the recording of transactions, and generally it is mechanical.
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.
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.
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.
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.
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.
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.
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.
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.
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.
也反映企业的经济业务活动。
Also reflects the economics action of the business operations.
在实际工作中，经济业务首先被记录在日记账中，之后单个账户所记录的借贷变化情况被过账到分类账中。
In practice, the business transactions are first recorded in a journal, after which the debit and credit changes in the individual accounts are posted to the ledger.
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.
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.
当前对信托的课税仍然是依据针对一般经济业务的政策规定，并未考虑信托本身的特殊性和复杂性。
At present, the tax levy on the trust products still refer to the regulations for general economic business, but does not take into account the special nature and complexity of the trust itself.
您当前所在的位置： 首页 >百度发问会计是以货币为主要计量手腕并采用一系列的办法对企业经济业务事项停止确认、计量、记载和报告。
Baidu questions accounting with monetary as main metrology means and adopt a series of methods of enterprise economic transaction and operational matters confirmed, measured, record and report.
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.
不确定性会计是财务会计体系的一部分，其目标是向外部使用者提供不确定性经济业务信息。
Uncertainty accounting is a part of financial accounting as a whole, of which objective is to provide external users with information about uncertain economic events.
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.
不确定性会计是财务会计体系的一部分，其目标是向外部使用者提供不确定性经济业务信息。
Uncertainty accounting is a part of financial accounting as a whole, of which objective is to provide external users with information about un.
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.
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.
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.
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.
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