記賬方法 的英文怎麼說

中文拼音 [jìzhàngfāngfǎ]
記賬方法 英文
bookkeeping methods
  • 記 : Ⅰ動詞1 （把印象保持在腦子里） remember; bear in mind; commit to memory 2 （記錄; 記載;登記） writ...
  • 賬 : account
  • 方 : Ⅰ名詞1 （方形; 方體） square 2 [數學] （乘方） involution; power 3 （方向） direction 4 （方面） ...
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 方法 : method; means; way; technique; process; procedure; plan; device; recipe; fashion; tool; maneuver
  1. The basic principle of double entry bookkeeping is that every transaction has a twofold effect

    復式記賬法的基本原理是每筆交易都有借貸雙方。
  2. In this thesis, based on activity based classification, there are three subjects to be researched, that is, how to build and express cost caculation rules, how to support many caculation methods and how to support more quick and accurate cost caculation. moreover, this thesis lucubrates a flexible cost cacaulation model. this model bases on advanced cost theory - - activity based classification, and it includes the building of abc ' s cost caculation model, the receptions " automatical accumulattion and transformation rules, the storage and use motivating causes rules, the diverse cost distribution and supporting many cost caculation methods. besides, the model brings forward rules about cost information transformation and accumulattion, rules about keeping business records, rules about motivating causes ’ accumulattion, rules about cost distribution and formula language. what ’ s more, it builds a rule engine, and all of these make this model meet enterprises ’ demand for using many cost caculation methods, and then simplify operators ’ operation. also, it can realize cost accumulated more accuratly, keeping business records more promptly and cost analysed more intensively, and then give supports to enterprises ’ further decision with related data. in the third chapter, it expounds the design and realization of this flexible cost cacaulation management system, and use one model case to validate its legitimacy, which explains that with j2ee technology and mvc design pattern, this system has good features of reuse and adaptability. at last, it introduces its application in china resource alcohol co., ltd

    本文以作業成本法為理論基點，圍繞著如何建立成本核算規則並給予表達、如何支持多種成本核算方法以及如何提供更為快捷、精確的成本核算等三大主題展開深入的研究，並建立了多適應性成本核算模型。該模型以先進的成本核算方法作業成本法為理論基礎，涵蓋了從作業成本核算模型的建立到成本單據自動歸集轉換等規則的提取，從動因量存儲使用等規則的建立到成本多樣化分配以及支持多種成本計算方法等全部內容。在對成本核算規則進行分析和表達的基礎上，該模型提出了基於作業成本法的成本信息轉換存儲規則、記賬規則、動因量歸集規則、分配規則以及計算公式語言，並建立了基於這些規則的規則引擎，從而使得該模型能夠滿足企業多種成本計算方法的需求，簡化了企業人員的操作過程，並且實現了更為準確的成本歸集，更為迅速的成本制單，以及更為細化的成本分析，為企業的進一步決策提供了有力的數據支持。
  3. Any monies received by the bank in respect of the customer s obligations to the bank may be placed and kept to the credit of a suspense account for so long as the bank thinks fit, and in the event of any proceedings in or analogous to bankruptcy, winding - up, liquidation, composition or arrangement, the bank may prove for and agree to accept any dividend or composition in respect of the customer s outstanding obligations as if there had been no suspense account or no credit therein

    本行收到客戶需向本行負責之款項時可按本行認為合適之期限存放及保存在一個暫記賬戶中，而假如有任何破產清算債務重整或債務安排或類似情況之法律程序，本行可就客戶的未清償責任提供證明及同意接納任何股息或債務重整，形同沒有暫記賬戶或該暫記賬戶沒有貨方結餘一樣。
  4. The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets. as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill, while for goodwill - purchased, it may be reference only, we should adopted un - direct approach to recognize. the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method.,

    2商譽的確認、再確認與計量： u ）對我國而言，以控股合併方式下形成的外購商譽在合併報表中的處理應遵循國際慣例，取消合併價差項目； （ 2 ）從資產的確認標準以及會計原則等多個角度來看，確認自創商譽非常必要； （ ）商譽在初始確認后，應對購買商譽進行攤銷的同時，並進行商譽的減損評價，使減損評價起到「修正」攤銷的作用： （ 4 ）直接計量法與間接計量法是計量商譽的兩種方法，現階段只能是計量的科學性讓位於計量的難易程度，採用間接法計量商譽； （ 5 ）隨著近年來自創商譽入賬的呼聲日益高漲，若要將自創商譽入賬，顯然只能採用直接計量法計量其價值，而對外購商譽，可以先以直接計量法的計算結果作為重要參考，然後再用間接計量法計算的結果對商譽登記入賬。
  5. Accountant report calculates change and manual fiscal distinguishs main show to be in the following respects : ( 1 ) operation tool is different ; ( 2 ) the carrier of accountant data and information is different ; ( 3 ) data processing speed, accuracy and deepness development are used different ; ( 4 ) book - keeping regulation and correct wrong method differs ; ( 5 ) program of zhang wu processing is different ; ( 6 ) the method of account setting and zhang book that register is different ; ( 7 ) the constituent system that the accountant works is different ; ( 8 ) money is met the quality of personnel is different ; ( 9 ) built - in control system is different

    會計電算化和手工會計的區別主要表現在以下幾個方面： （ 1 ）運算工具不同； （ 2 ）會計數據與信息的載體不同； （ 3 ）數據處理速度、準確性與深度開發利用不同； （ 4 ）簿記規則與更正錯誤的方法不同； （ 5 ）賬務處理程序不同； （ 6 ）賬戶設置和賬簿登記方法不同； （ 7 ）會計工作的組織體制不同； （ 8 ）財會人員的素質不同； （ 9 ）內部控制制度不同。
  6. In this section, introducing the evolvement of issuance method in china, the paper pay great attention to issuance method of both marketable and non - marketable bonds, especially bond auction with a model applying the game theory

    對於此問題，本文不僅對我國國債發行方式的沿革和現狀進行了評述，而且運用博弈論的方法重點考察了國債的招標發行制度，並對憑證式國債和記賬式國債分別提出了進一步完善其發行方式的意見和建議。
  7. The work out method of summary table of proof of charge to an account is regular each during this the proof of total charge to an account inside, by accountant course collect debit of each this family goal this period produce the forehead and credit side this period produce the specified number

    記賬憑證匯總表的編制方法定期將各該期間內的全部記賬憑證，按會計科目匯總各該科目的借方本期發生額和貸方本期發生額。
  8. To reduce the pressure on the payment system and money market caused by heavy ipo subscriptions, the hkma has proposed an alternative arrangement involving deferred settlement of special ipo cashiers orders and auto - credit refund to unsuccessful applicants

    為減少大量新股上市認購活動對支付系統及貨幣市場帶來的壓力，金融管理局已建議採取另一辦法，包括延遲結算認購新股專用的銀行本票，以及透過自動記賬方式退回不成功申請的認購款項。
  9. Article 10 at the time of initial recognition of a foreign currency transaction, the amount in the foreign currency shall be translated into the amount in the functional currency at the spot exchange rate of the transaction date, or at an exchange rate which is determined through a systematic and reasonable method and is approximate to the spot exchange rate of the transaction date

    第十條外幣交易應當在初始確認時，採用交易發生日的即期匯率將外幣金額折算為記賬本位幣金額；也可以採用按照系統合理的方法確定的、與交易發生日即期匯率近似的匯率折算。
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