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- subsidiary account items 明细帐科目
- Subsidiary account An account maintained in a separate record and controlled by an account in the general ledger. 辅助帐户一个单独记录并由总帐中的某个帐户控制的帐户。
- A subsidiary account should be set up for each of the banks and other financial institutions indicting their names and types of deposits. 银行存款应按银行和其他金融机构的名称和存款种类进行明细核算。
- Article 12. Each unit shall set up its accounting items and account books in accordance with the provisions of the accounting system. 第十二条各单位按照会计制度的规定设置会计科目和会计帐簿。
- Subsidiary accounts should be set up for prepaid expenses according to different types of expenses. 待摊费用应按费用种类设置明细账,进行明细核算。
- 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。
- General Ledger Subsidiary Account 总分类细账
- 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。
- A ledger account is simply a record of changes (increase and decrease)and balances in value of a ecific 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。
- The versatile accounting items are expounded with the aim at improving the accounting practice of the special fund. 在理论与实践的结合点上阐明事业单位普遍适用的有关专用基金的核算内容、核算方法并分录例举,以确保专用资金在会计实践中得到进一步的完善。
- It illustrates the accounting contents,procedure and accounting items of HRA抯 practice and thedesign for disclosure system of HRA. 并对人力资源会计的核算内容、会计科目、核算流程及信息披露制度的设计一一进行了探讨和论述。
- It illustrates the accounting contents, procedure and accounting items of HRA抯 practice and the design for disclosure system of HRA. 并对人力资源会计的核算内容、会计科目、核算流程及信息披露制度的设计一一进行了探讨和论述。
- Key Profit and Loss Account Items 主要损益账项目
- An item of debt as recorded in an account. 借方记录在帐本里的负债项目
- Public transportation played a subsidiary role. 公共交通起辅助的作用。
- The occupant enterprise shall adjust its accounting items according to the affirmation document issued by the State-owned assets administration department and attend to the property right registration of state-owned assets. (三)占用企业依据国有资产管理部门的确认文件调整会计帐目,办理国有资产产权登记手续。
- Do not part with the shares on any account. 无论如何不要放弃这些股票。
- General chronological books: those recording all events on chronological basis or concurrently recording the footing of special chronological accounting items on chronological basis, such as day book or journal, etc. 一普通序时帐簿:以对于一切事项为序时登记或并对于特种序时帐项之结数为序时登记而设者,如日记簿或分录簿等属之。
- Many items in daily use are made out of plastic. 有很多日常生活用品是塑料制的。
- total count of funding account item 资金账户项合计