accounting entry 英音 [ əˈkaʊntɪŋ ˈentri ] 美音 [ əˈkaʊntɪŋ ˈentri ] 释义 会计分录:在会计中记录交易或事件的条目,通常使用双向会计法。 例句 1·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。 2·The usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangible asset 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。 3·Both the Times story and the IPS study conflate an accounting entry called "current portion of U.S. taxes" with the taxes a company sends the IRS. 上述两家机构不约而同地将会计分录“美国税金本期税额”和公司应向IRS缴纳的税金混为一谈。
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