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- All asset accounts normally have debit balance. 正常情况下，所以的资产帐户都应有借方余额。
- These costs are charged to an asset account entitled organization costs. 这些成本计入一个名为开办费的资产账户。
- A debit entry increases an asset account while a credit entry decreases it. 借方记录增加资产账户的数额，而贷方记录会减少这个账户的金额。
- In the Operating Activities section of the indirect SCF, why do you subtract an increase inr an asset account such as Accounts Receivable? 在间接法现金流量表的营运活动部分，为什麽要减去应收帐款等资产科目的增加？
- In the Operating Activities section of the indirect SCF, why do you subtract an increase in an asset account such as Accounts Receivable? 在间接法现金流量表的营运活动部分，为什么要减去应收帐款等资产科目的增加?
- The cost of the truck is entered in an asset account, which in essence represents the advance purchase of these transportation services. 这辆卡车的成本记入资产账户,事实上代表了对这些运输服务的预购。
- A capital expenditure is recorded by debiting an asset account, the transaction has no immediate effect upon net income. 资本性支出需记入某些资产账户，对净收入不会马上产生影响。
- 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. 当一家公司通过向发明者或其他持有者购买而获得专利权时,购买价格应记到专利权这个无形资产账户。
- Forest Asset Accounting(FAA) acts an important and special role in the FSO. 森林资产核算在森林可持续经营过程中扮演了一个既重要又特殊的角色。
- 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. 资本化费用一种费用帐目,一般计入利润和损失,但由于与一定时期的建设有关,因而纳入固定资产帐户。
- Be responsible for assets account and inventory check. 对资产的帐务处理及组织盘点工作。
- 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. 还要注意的是核销坏账的会计分录中,资产账户和资产对冲账户同时减少一个相同的金额。
- 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. 这意味着坏账准备为贷方余额,冲减资产项目应收账款从而得出该项资产的正确金额。
- 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. 当一项折旧范围内的资产退出使用或被处置时,该项资产的成本要从资产账户中转出,累计折旧也要从相关的资产对冲账户中转出。
- The usual accounting entry for amortization consists of a debit to Amortization Expense and a credit to the intangible asset account. 摊销的一般会计分录由借记摊销费和贷记无形资产账户组成。
- Accountants often use the verb capitalize to mean charging an expenditure to an asset account rather than to an expense account. 会计上通常用"资本化"这个词来表述记入资产账户而非费用账户的支出。
- Her only asset is a gentle nature. 她唯一的长处就是性格温柔。
- Do not part with the shares on any account. 无论如何不要放弃这些股票。
- 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. 买家将其购买的可确认资产以公平市价记录,支付的所有剩余金额全部借记到名为商誉的资产账户。
- His chief asset is his winning smile. 他的主要资本是那迷人的微笑。
