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。
Interest on interest - bearing demand deposits will be credited to accounts on a monthly basis, unless otherwise provided
除非另有規定，有息活
期存款的利息將會按月貸存入
賬戶。
If behavior person cheats content lending money to be used at prodigal illegal perhaps activity and cannot repay as scheduled, and of behavior of depend on zhang, this free returns ability and perhaps cheat content lending money, show behavior person has the objective of detinue, diddle property number is larger, ought to with punish of crime of fraud
假如行為人騙借錢物用於揮霍或者非法活動而不能如
期償還，並有賴
賬行為的，或者本無償還能力而騙借錢物的，則表明行為人具有非法佔有的目的，騙取財物數額較大的，應當以詐騙罪論處。
After this period, every appearance of acquaintance was dropt
從這個時
期以後，連一點點面子
賬的交情都完結了。
4 although adamant that he is not cashing in on diana ' s death, rees - jones is submitting to a media hoopla because he is hard up. denied compensation in france, facing legal bills and without long - term provision after his acrimonious parting from fayed, the money has provided him with a two - bedroom house in oswestry in shropshire and some security. 5 it has bought him no peace of mind
他在法國得不到賠償，還要面對訴訟費的
賬單，而在鬧翻了離開法耶德家后又失去了長
期的生活來源，寫書所得的這筆錢已使他得以在英國什羅普郡的奧斯韋斯特里買了一套兩間臥室的房子，得到了一定的穩定生活的保證。
Because along with the liberalization of china ’ s capital account, once the economic developing speed slows down, capital account and current account ’ s surpluses reverse to deficits, the appreciation expect of renminbi will be changed. at the same time, the high quota savings in china ’ s banks will also bring us inflation pressure, inapparent currency substitution may be turn into visible currency substitution. also, the great deal of currency substitution inclining may convert into real currency substitution because of the vulnerable financial system
但另一方面，它又離我們那麼近，因為隨著中國資本
賬戶開放的逐漸深入，一旦我國經濟不能保持高速發展，資本
賬戶和經常
賬戶雙順差現象出現逆轉，人民幣升值的預
期將被改變，而我國高額的人民幣儲蓄也將給我國帶來通脹壓力，隱性的貨幣替代將有轉為顯性貨幣替代的可能，由於金融體系脆弱性所造成的大量貨幣替代傾向也很可能轉化為真實的貨幣替代。
When worker incumbency dies or dying from retiree, its individual account stores entirely it is ok that the forehead includes interest one - time successive
職工在職
期間死亡或離退休人員死亡時，其個人
賬戶全部儲存額包括利息可以一次性繼續。
Send the client an itemized statement of services on a regular basis
定
期給委託人寄送律師明細
賬目。
Excess margin equity in a stock account above the legal limit required for margin maintenance in a long or short account
超額保證金在長
期或短
期賬戶中，超過法定保證金維持范圍的股票
賬戶凈值。
Paper profits do not make the pie bigger. they give you a bigger piece. you take it from somebody else. it doesn ' t help the society
釋義：近
期的
賬面利潤可能只是其它支付延遲的結果，故對社會無實質助益。
Answer : in the emeritus before personnel end 1992, if former unit shows to already closed, stop, and, turn, and branch of clinking stage director is mandatory ; or have an unit but cannot offer " emeritus examine and approve a watch " the retiree that waits for a data, think individual account is medium uninterrupted length of service and actual abhorrent, but by the individual " emeritus card " on the account of uninterrupted length of service of account belongs to orgnaization of area social security to declare to place, adjust via checking approval hind to will give, but should not exceed out to have a job to the fixed number of year during retiring
答： 1992年底以前退休的人員中，如原單位現已關、停、並、轉，且無上級主管部門託管的；或有單位但無法提供《退休審批表》等資料的退休人員，認為個人
賬戶中連續工齡與實際不一致的，可憑個人《退休證》上記載的連續工齡記載向所屬區社保機構申報、經核實批準后將予以調整，但不應超出自參加工作至退休
期間的年限。
Margin money deposited into a stock account in order to borrow money to purchase or sell short securities
保證金存在股票
賬戶上用來借錢買賣短
期證券的資金。
Foreign currency term deposit
外匯定
期儲蓄
賬戶
They include : counterparty analysis of securities held, maturity profile of major balance sheet items, breakdown of loan categories, risk management policies, materiality of market risk arising from the trading book, capital adequacy ratio adjusted for market risk, and the year 2000 problem
這些項目包括分析所持證券的發行人類別主要資產負債表項目到
期情況風險管理政策因營業
賬冊內的交易而承擔的市場風險是否屬于重大就市場風險調整資本充足比率以及公元二千年問題。
The accounting standards for the impairment of assets having been officially decreed in different countries, the systematic study on it have much yet to be made. therefore, out sprouts this thesis which aims to establish an accouting system for the impairment of assets. this paper analyzes the essence of impairment from two aspects and arrives at a conclusion that the impairment of an asset is the carrying amount of an asset which may not be recoverable
本文第一部分首先從經濟學與會計學角度對資產減值的本質予以剖析，指出資產減值的本質是資產的現時經濟利益的預
期低於原記
賬時對利益的評估值，在會計上則體現為可收回金額低於資產歷史成本，是不同環境下對同一資產進行計量時所產生的計量差異；並剖析了資產發生減值的原因。
But to cash and bank deposit course 3 period debit happening and this period forehead of credit side happening, the income that can record according to cash journal and bank deposit journal and defray number fill a line, mix according to each gathering proof no longer pay proof collect computation
但對于現金和銀行存款科目的三
期借方發生和本
期貸方發生額，可以根據現金日記
賬和銀行存款日記
賬所記錄的收入和支出數填列，不再根據各收款憑證和付款憑證匯總計算。
The content of form of business accounting of summary table of proof of program content charge to an account includes 8 fields commonly : ( 1 ) the work out of primitive proof collect of business of will congener economy becomes pool primitive proof ; ( 2 ) according to primitive proof or collect primitive proof weaves proof of charge to an account ; ( 3 ) according to proof of charge to an account medium gathering proof is mixed pay journal of cash of do as you wish and bank deposit journal ; ( 4 ) the basis is original proof, swing total primitive proof and proof of charge to an account to register concerned detail to classify zhang ; ( 5 ) register total classification zhang according to summary table of all sorts of proof of charge to an account ; ( 7 ) be the same as journal and detail classification total classification zhang to undertake checking regularly ; ( 8 ) fixed basis total classification and forms for reporting statistics of accountant of work out of detail classification zhang
程序內容記
賬憑證匯總表核算形式的內容一般包括八個方面： （ 1 ）將同類經濟業務的原始憑證匯總編製成匯總原始憑證； （ 2 ）根據原始憑證或匯總原始憑證編制記
賬憑證； （ 3 ）根據記
賬憑證中的收款憑證和付款請便現金日記
賬和銀行存款日記
賬； （ 4 ）根據原始憑證、蕩總原始憑證和記
賬憑證登記有關的明細分類
賬； （ 5 ）根據各種記
賬憑證匯總表登記總分類
賬； （ 7 ）定
期將日記
賬和明細分類同總分類
賬進行核對； （ 8 ）定
期根據總分類和明細分類
賬編制會計報表。
A group of methods for achieving periodic reductions in the book value of fixed assets that make larger reductions in the early periods and progressively smaller reductions in later periods
使固定資產
賬面價值周
期性減少的一系列方法，這種折舊方法所計算的折舊費在
期初時較大，然後逐漸變少。
If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down
如果未來期間很可能無法獲得足夠的應納稅所得額用以抵扣遞延所得稅資產的利益，應當減記遞延所得稅資產的賬面價值。
