企业在筹建期内实际发生的各项费用，除应计入有关财产物资价值者外，应当作为开办费入帐。
The expenses incurred to an enterprise during its preparation period shall be accounted for as starting expenses except those that shall be accounted into related property or material value.
在第一章中，作者简要地介绍有关财产犯罪分类、夺取罪的定义和不动产的定义。
In the first chapter, the author introduces the classification of crimes against property, the definition of crime of seizing property and the definition of real estate briefly.
会计学，会计制度：涉及经济交往中财会纪录的制作和准备有关财产，债务， 和企业运行结果的报告的制作方法。
The bookkeeping methods involved in making a financial record of business transactions and in the preparation of statements concerning the assets, liabilities, and operating results of a business.
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