The pulse should be recorded as not just the rate but also the rhythm.
脉搏不仅要记录频率,而且要记录节律。
For instance, small expenditures for plant assets may be recorded as an expense rather than as an asset.
例如,小的支出为工厂资产可能被记录作为费用而不是作为资产。
The cost of depreciATion and expired insurance may be recorded as adjustments AT the end of the accounting period.
折旧费用和已耗保险费于会计期末在调整分录中记录。
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