1) direct access volume initialization
直接存取卷初始化
2) direct access volume
直接存取卷
3) direct take-up
直接卷取
4) initial access time
初始存取时间
5) initial direct costs
初始直接费用
1.
21—Leases,the initial direct costs undertaken by financing lease lessors are included in the account of "long-term account receivable——financing lease account receivable".
《企业会计准则第21号——租赁》中将融资租赁出租人承担的初始直接费用计入"长期应收款——应收融资租赁款"账户。
2.
The new accounting standards request that in the leasing situation,total law should be used to put the lessor included in the initial direct costs of leases receivable financing for capital,but there is a logical error in the approach.
新会计准则规定在融资租赁情况下,应运用总额法把出租人的初始直接费用计入应收融资租赁款进行资本化,该处理方法存在逻辑上的错误。
3.
There are two important differences in rules on the accounting for the leasers in financial leases on the beginning day between the new and the old Accounting Standard for Business Enterprises: one is the choice of the measurement attributes;the other is the accounting for the initial direct costs.
新旧企业会计准则对融资租赁出租方租赁开始日会计处理的相关规定中存在两处重要变化:对租出资产计量属性的选择;初始直接费用的会计处理。
6) direct (memory) access
直接存取<测>
补充资料：直接存取存储器
不必经过顺序搜索能在存储器中直接存取信息的存储器。如磁盘存储器、磁鼓存储器等。具有存储容量大、存取信息的等待时间短等特点。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条