1) recording
记账法
1.
Methods: By weighting and recording kids in Xiaogan Financial and Trade Kindergarten from May 19 to May 23, 2003, and making physical examinations of the kids from a randomly selected class in the respective higher, middle, and lower grades.
方法于2003年5月19日~23日对市财贸幼儿园,用称量和记账法调查,并从大、中、小三个年级随机各抽一个班进行体格检查。
2) double entry bookkeeping
借贷记账法
1.
As a scientific accounting method, the double entry bookkeeping has been used by enterprises in our country for ten years.
借贷记账法作为一种科学的会计方法在我国企业全面运用已经10年,但还存在着形式、内涵与规则等方面的一些基本问题,影响着该方法的推广和应用。
3) I/O bookkeeping
I/O记账法
1.
It expatiates the fundamental principle of I/O bookkeeping,and illuminates the database structure of journal voucher with I/O bookkeeping under modern IT conditions.
本文从现代信息技术的特点出发,论述借贷记账法对会计核算的负面影响及其改革的必要性,阐述了I/O记账法的基本原理,说明了现代信息技术条件下运用I/O记账法构建的记账凭单数据库结构,提出了全面改革现代会计模式的初步设想。
4) three span three base accounting system
三限三基记账法
5) accounting
记账
1.
A report-pool and template based accounting provenance service for grids;
基于报备池和模版的网格记账溯源服务
2.
Economy-model independence accounting and charging infrastructure for grid resource management;
独立于网格计算经济模型的记账和支付
3.
Probe into the Design of the Anti-accounting Function in the Accounting Software;
会计软件中设计反记账功能探讨
6) anti-bookkeeping
反记账
1.
"Anti-checking, anti-bookkeeping and anti-settlement" are concepts of the computerized accounting system, whose functions allow reverse operations in voucher making, bookkeeping, settlement and financial statement making.
“反复核、反记账、反结账”是会计电算化系统中的概念,其功能是使得制单、登账、结账和报表会计业务可以逆向再操作。
2.
This paper expounds the problems existing in the course of the accounting computerization, and emphatically probes into the problem of whether should the financial software design the functions of anti-bookkeeping and anti-settlement in the course of the accounting computerization, and puts forward some suggestions on further perfecting the work of the accounting computerization.
阐述了实行会计电算化过程中存在的问题,重点探讨了会计电算化过程中财务软件是否应设计"反记账"和"反结账"功能的问题,并提出了进一步完善会计电算化工作的建议。
参考词条
补充资料:通用记账凭证(generalpurposevoucher)
适用于所有经济业务的记账凭证。采用通用记账凭证的单位,不论收款业务、付款业务还是转账业务,均采用一种统一格式的记账凭证。通用记账凭证的格式和填制方法与专用记账凭证中的转账证相同。规模不大,收付款业务不多的单位,可以采用通用记账凭证。
说明:补充资料仅用于学习参考,请勿用于其它任何用途。