memorandum account 中文意思是什麼

memorandum account 解釋
備查帳冊（即在資產負債以外的備忘記錄）
  • memorandum : n （pl memorandums 亦作 da ） 〈拉丁語〉1 記錄。2 【外交】照會，備忘錄。3 【商業】便箋[函]；（按...
  • account : n 1 計算；賬；賬目；賬戶；計算書，賬單；報告書，報表。2 說明，解釋；記事，故事。3 理由，原因。4 ...
  1. You may tell miss smith that i forgot to make a memorandum of the darning needles, but she shall have some papers sent in next week ; and she is not, on any account, to give out more than one at a time to each pupil : if they have more, they are apt to be careless and lose them

    請你告訴史密斯小姐，我忘掉了買織補針的事。不過下星期我會派人送些紙來，給每個學生的一次不得超過一張，給多了，她們容易粗枝大葉，把它們弄丟了。
  2. 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。
  3. Memorandum joint venture account

    短期合營備忘帳
  4. Account transfer memorandum

    轉帳通知單
  5. Account distibution memorandum

    賬戶分配通知單
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