1.
Analizing and Dealing with Elimination Entries of Combined Statements;
合并会计报表抵销分录的分析与处理
2.
Drawing up and Understanding the Compensated Sale Account in the Combined Accounting Form;
合并会计报表抵销分录的编制与理解
3.
The Quantity Relationship Between the Offsetting Respective Records about Investment Service;
与投资业务有关的抵销分录之间的数量关系
4.
An Analysis on Compiling the Offset Journal of Amalgamated Balance Sheet under the Obviously Unfair Trade Terms and Conditions;
试析显失公允的关联方交易条件下合并资产负债表抵销分录的编制
5.
The entry to be made to record the annual amortization expense would be ...
记录年摊销费的会计分录是…
6.
How to Compile the Offsetting Entry under Getting Allowance;
在计提“准备”情况下抵消分录的编制
7.
collateral register
抵押品档案,抵押品纪录
8.
Notice that this entry is exactly the opposite of the entry made when the account was written off as uncollectible.
注意这个会计分录恰好与核销坏账的分录相反。
9.
Higher mortgage rate be partly offset by Increase tax allowance
抵押款高了, 其中一部分可因免税额增加而相抵销
10.
(iii) The obligations were set off against each other;
（三）债务相互抵销；
11.
Consideration on Several Problems in Compiling Internal Bond Investment Offsetting Entry;
编制内部债券投资抵消分录应考虑的几个问题
12.
The entry to amortize bond premium for one year is illustrated below…
摊销当年债券溢价的会计分录如下…
13.
The following entry would be needed to record the day's sale and the cash shortage of $3.
记录当天的销售额和短缺现金3美元的分录如下…
14.
If credit sales for September amount to $1, the month-end adjusting entry to record uncollectible accounts expense is...
如果9月的赊销额达1美元,记录坏账损失的月末调整会计分录为…
15.
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。
16.
For example, if goods costing $6 are sold for $10, the cost of goods sold may be recorded at the time of sale as following...
例如,成本为6美元的产品销售价格为10美元,销售时的会计分录为…
17.
CVD [countervailing duties ]
抵消关税、反倾销税［
18.
be of the same value as(sth opposite)offset
与（某对比事物）等价抵销