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- All asset accounts normally have debit balance. 正常情況下,所以的資產(chǎn)帳戶(hù)都應有借方余額。
- Be responsible for assets account and inventory check. 對資產(chǎn)的帳務(wù)處理及組織盤(pán)點(diǎn)工作。
- These costs are charged to an asset account entitled organization costs. 這些成本計入一個(gè)名為開(kāi)辦費的資產(chǎn)賬戶(hù)。
- A debit entry increases an asset account while a credit entry decreases it. 借方記錄增加資產(chǎn)賬戶(hù)的數額,而貸方記錄會(huì )減少這個(gè)賬戶(hù)的金額。
- In the Operating Activities section of the indirect SCF, why do you subtract an increase inr an asset account such as Accounts Receivable? 在間接法現金流量表的營(yíng)運活動(dòng)部分,為什麼要減去應收帳款等資產(chǎn)科目的增加?
- In the Operating Activities section of the indirect SCF, why do you subtract an increase in an asset account such as Accounts Receivable? 在間接法現金流量表的營(yíng)運活動(dòng)部分,為什么要減去應收帳款等資產(chǎn)科目的增加?
- The purchaser records the identifiable assets it has purchased at their fair market values, and then debits any additional amount paid to an asset account entitled Goodwill. 買(mǎi)家將其購買(mǎi)的可確認資產(chǎn)以公平市價(jià)記錄,支付的所有剩余金額全部借記到名為商譽(yù)的資產(chǎn)賬戶(hù)。
- The cost of the truck is entered in an asset account, which in essence represents the advance purchase of these transportation services. 這輛卡車(chē)的成本記入資產(chǎn)賬戶(hù),事實(shí)上代表了對這些運輸服務(wù)的預購。
- A capital expenditure is recorded by debiting an asset account, the transaction has no immediate effect upon net income. 資本性支出需記入某些資產(chǎn)賬戶(hù),對凈收入不會(huì )馬上產(chǎn)生影響。
- Forest Asset Accounting(FAA) acts an important and special role in the FSO. 森林資產(chǎn)核算在森林可持續經(jīng)營(yíng)過(guò)程中扮演了一個(gè)既重要又特殊的角色。
- When a company acquires a patent by purchase from the inventor or other holder, the purchase price should be recorded by debiting the intangible asset account, Patents. 當一家公司通過(guò)向發(fā)明者或其他持有者購買(mǎi)而獲得專(zhuān)利權時(shí),購買(mǎi)價(jià)格應記到專(zhuān)利權這個(gè)無(wú)形資產(chǎn)賬戶(hù)。
- Capitalized expenses An item of cost usually charged to profit and loss but, because related to a period of construction, added to a capital asset account. 資本化費用一種費用帳目,一般計入利潤和損失,但由于與一定時(shí)期的建設有關(guān),因而納入固定資產(chǎn)帳戶(hù)。
- Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount. 還要注意的是核銷(xiāo)壞賬的會(huì )計分錄中,資產(chǎn)賬戶(hù)和資產(chǎn)對沖賬戶(hù)同時(shí)減少一個(gè)相同的金額。
- This term indicates that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset. 這意味著(zhù)壞賬準備為貸方余額,沖減資產(chǎn)項目應收賬款從而得出該項資產(chǎn)的正確金額。
- Upon the disposal or retirement of a depreciable asset, the cost of the property is removed from the asset account, and the accumulated depreciation is removed from the related contra-asset account. 當一項折舊范圍內的資產(chǎn)退出使用或被處置時(shí),該項資產(chǎn)的成本要從資產(chǎn)賬戶(hù)中轉出,累計折舊也要從相關(guān)的資產(chǎn)對沖賬戶(hù)中轉出。
- In the immaterial assets accounting, the most vehement dispute is of goodwill;in the goodwill, the most vigorous controversy is recognition and gauging of goodwill. 在無(wú)形資產(chǎn)會(huì )計中,爭論最多的是商譽(yù)會(huì )計問(wèn)題,商譽(yù)會(huì )計中,爭論最激烈的又是商譽(yù)的確認和計量問(wèn)題。
- The usual accounting entry for amortization consists of a debit to Amortization Expense and a credit to the intangible asset account. 攤銷(xiāo)的一般會(huì )計分錄由借記攤銷(xiāo)費和貸記無(wú)形資產(chǎn)賬戶(hù)組成。
- Accountants often use the verb capitalize to mean charging an expenditure to an asset account rather than to an expense account. 會(huì )計上通常用"資本化"這個(gè)詞來(lái)表述記入資產(chǎn)賬戶(hù)而非費用賬戶(hù)的支出。
- Do not part with the shares on any account. 無(wú)論如何不要放棄這些股票。
- He summed up his assets and liabilities. 他計算出他的資產(chǎn)和負債總和。