book debt 中文意思是什麼

book debt 解釋
賬面負債,賒購金額。

  • book : n 1 書,書籍;著作; 〈the B 〉 基督教《聖經》。2 〈常 pl 〉 賬簿;賬冊;名冊。3 卷,篇,冊,本;...
  • debt : n. 1. 借款,欠款,債務,債。2. 情義,恩,恩義。3. 【宗教】罪孽。
  1. Register of assignment of book debt

    帳面債項轉讓登記冊
  2. Concern the provision of audit work station according to accounting method, if an accounting clerk manages debt already, provide check again, apparent and easy cheat, should give so prohibit ; the accountant record of an unit is custodial, it is the accountant such as budget of forms for reporting statistics of book of zhang of all sorts of prooves that point to this pair of units, accountant, accountant, financial plan, unit and important contract data, after be being collected regularly, examine a nucleus to be opposite, arrange stand roll, schedule, bound into book custodial, if allow a person to manage the debt of an unit already, keep again accountant record, made motion easily on debt apparently later the action that the opportunity of record of recycle government accountant covers him, give so prohibit : the registering job of items of an account of debt of the income of an unit, defray, charge, creditor ' s rights, the much that includes station of work of charge to an account but not be all ( for instance cash journal and bank come - and - go journal are not included ), this part charge to an account works, it is the foundation of business accounting of an unit accountant, also be the basis that produces cash come - and - go, also cannot hold part - time by cashier personnel, a person manages debt already, manage charge to an account again the basis that this produces debt come - and - go, very easy defalcate

    根據會計法有關稽核工作崗位的規定,假如一個會計工作人員既管錢款,又管復核,顯然輕易作假,所以要予以禁止;一個單位的會計檔案保管,是指對本單位的各種憑證、會計賬簿、會計報表、財務計劃、單位預算和重要的合同等會計資料,定期收集后,審查核對,整理立卷,編制目錄、裝訂成冊的保管,假如答應一個人既治理一個單位的錢款,又保管會計檔案,顯然輕易在錢款上做了手腳之後再利用治理會計檔案的機會掩蓋自己的行為,所以予以禁止:一個單位的收入、支出、費用、債權債務賬目的登記工作,包括記賬工作崗位的大部分但不是全部(比如現金日記賬和銀行往來日記賬就不包括在內) ,這部分記賬工作,是一個單位會計核算的基礎,也是發生現金往來的根據,也不能由出納人員兼任,一個人既治理錢款,又治理記賬這一發生錢款往來的根據,很輕易監守自盜。
  3. Lot is accounting principle ; love is intangible asset ; lover is accounts payable ; missing him is book of account ; quarrel is provision for bad debts ; unrequited love is bad debt ; falling in love with a wrong person is a big accounting misplay ; break - up is closing entry ; loneliness is accumulated depreciation

    緣分是會計原則;愛情是無形資產;愛人是應付帳款;想他是日記帳;吵架是壞帳準備;暗戀是呆帳;錯愛是重大會計失誤;分手是結帳分錄;孤單是累計折舊。
  4. When the amount to be received in the future is equal to or greater than the book balance of the debt to be restructured upon modification of other terms, accounting treatment is not required at the time of debt restructuring, but the transaction should be recorded in the memorandum of that account

    如果修改其他債務條件后,未來應收金額等於或大於重組前應收債權賬面金額的,則在債務重組時不作賬務處理,但應當在備查簿中進行登記。
  5. It is in the nature of risk - taking that some risks will inevitably materialise - a loan may turn bad, a holding of debt securities may depreciate in value because of an interest rate hike, a long position in foreign exchange may involve book losses when the domestic currency strengthens

    鑒于銀行承受多種不同風險,無可避免地部分風險會實現例如貸款變成壞帳息率飆升時債券價格下跌本地貨幣轉強時外幣長倉可能會出現帳面虧損等。
  6. The real trick to building personal wealth is learning how to transform % 26 # 39 ; bad debt % 26 # 39 ; into % 26 # 39 ; good debt % 26 # 39 ;. this book explains how - without having to cut up credit cards

    真正的個人致富秘訣是學習如何吧壞的負債轉變成好的負債。這本書解釋了怎樣才能在享受信用卡給你帶來的便利的同時讓你資產增值。
  7. Important differences exist between the old debt restructuring accounting standards and the revised one. the revised standard required that the debtor should recognize the balance between the actual amounts of settlement and the book value of the debt in the capital reserves, rather than as the current earning

    新準則與舊準則最大的區別,是放棄了公允價值計量法和要求債務方將通過債務重組獲得的利益計入資本公積,而不能計入當期損益。
  8. If the post - modification terms of the debt concern any contingent sum receivable, the creditor shall not recognize the contingent sum receivable, nor he include it in the book value of the restructured debt

    修改後的債務條款中涉及或有應收金額的,債權人不應當確認或有應收金額,不得將其計入重組后債權的賬面價值。
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