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- An accounting event shall be recorded using double-entry bookkeeping method. 会计事项之记录,应用双式簿记方法为之。
- Article 14 For the occurrence of an accounting event, accounting documents sufficient to prove such occurrence shall be obtained or given. 第14条会计事项之发生,均应取得或给与足以证明之会计凭证。
- For an accounting event for which the source document cannot be obtained, the responsible person of the business may order the personnel handling and in charge of the matter to severally or jointly prove such event. 无法取得原始凭证之会计事项,商业负责人得令经办及主管该事项之人员,分别或连带负责证明。
- Article 11 The assets and liabilities of a business or increase/decrease or changes in owner's equity are called accounting events. 第11条凡商业之资产、负债或业主权益发生增减变化之事项,称为会计事项。
- Recording documents: The documents which prove the responsibilities of the person handling accounting events and which serve as the basis of account keeping. 二记帐凭证:证明处理会计事项人员之责任,而为记帐所根据之凭证。
- This newspaper gave a faithful account of the event. 这份报纸对那件事进行了如实的报道。
- His account of the event diverged from the truth. 他对那个事件的叙述偏离了事实。
- Do not part with the shares on any account. 无论如何不要放弃这些股票。
- The newspaper account of the event approximated to the truth. 报纸对这一事件的报导近於实情。
- She gave the true account of what had happened. 她如实地讲述了发生的事情。
- Please charge these bills to my account. 请把这些帐单记在我的账上。
- I think I'd like a deposit account. 我想要开个定期存款帐户。
- You may open a current account at a bank. 你可以在银行开立一个活期帐户。
- I enclose a cheque in settlement of your account. 兹附支票一张以结清贵处帐目。
- It was raining and on that account I wore a hat. 天正在下雨,因此我戴了一顶帽子。
- I'd like to open a current account with you. 我想在你们这儿开一个活期存款帐户。
- She has written off an account of her trip. 她一口气把旅行见闻写了下来。
- I'll put this lunch on my expense account. 我要把这顿午餐记在我的开支帐户上。
- She paid the cash in to her bank account. 她把现款存入她的银行帐户。
- For all categories of plant assets, there are three basic "accountable events": (1) acquisition, (2) allocation of the acquisition cost to expense over the asset's useful life (depreciation), and (3) sale or disposal. 所有类别的长期资产都有三个基本会计核算事项:(1)购置(2)将购置成本摊销到该资产存续期每一年的费用中(即折旧)(3)出售或清理。
- 今日热词
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- 深远海浮式风电平台 - deep-sea floating wind power platform
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- 京雄高速公路 - Beijing-Xiongan expressway
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- 农业及相关产业增加值 - the added value of agriculture and related industries