They say some of the cost cuts are simply accounting tricks that can not cannot be repeated next year.
他们指出，一些成本的减少仅仅是会计伎俩，而这些伎俩在明年不能重复。
A ledger account is simply a record of changes (increase and decrease) and balances in value of a specific accounting item.
分类帐户不过是特定会计项目价值的变动(增加与减少)和结余的记录。
Some will start leasing the tools of their trade on short-term contracts. Others will simply buy instead of lease, predicts Deloitte, an accounting firm.
据德勤会计师事务所预测，一些企业会以短期合约模式租借必要的生产工具，另一些则干脆以买代租。
He tried going back and simply paying for the items he had stolen, but they said the accounting system would show an error for such a strange action.
他试着回去为他偷了的东西付款，可是他们说商店的收银系统没法让他这样付账。(注：大概东西已经不在了，没有货品可以代码扫入？)
Simply put, we don't hear apostrophes, and this is a significant factor accounting for the inconsistency with which they are used.
一言以蔽之，我们听不见撇号的存在。这是撇号用法不一致的一个重要因素。
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.
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。
This leads to another important concept called "accrual accounting." When many people start keeping books, they simply record cash received for services rendered as revenue.
这就导致了另一个重要概念，叫作“权责发生制”。
It's simply to say that managers and investors alike must understand that accounting Numbers are the beginning, not the end, of business valuation.
这只是说经理人和投资者们必须理解，会计数字只是商业估值的开始，而不是结束。
Simply speaking, the process of accounting controlling is that of prompt controlling and feedback controlling of financial activities by means of accounting methods.
简单地说会计控制过程，就是利用会计方法对经济活动进行及时控制和反馈控制的过程。
The second part simply introduced the general situation of Chinese and American accounting system. The third and fourth part are the core of this study.
第三章和第四章是本文的核心部分，主要对中美两国农业企业存货和固定资产的会计核算进行了详细的比较。
The second part simply introduced the general situation of Chinese and American accounting system. The third and fourth part are the core of this study.
第三章和第四章是本文的核心部分，主要对中美两国农业企业存货和固定资产的会计核算进行了详细的比较。
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