1.
The new Model of the Book entry Treasury bill--the Bank's Counter Deal
论记账式国债的新模式——银行柜台交易业务
2.
The Influence of Counter Deal of Book Entry Trensury Bill on Chinese Financial Market
论记账式国债柜台交易业务对我国金融市场的影响
3.
These debts are chargeable to me.
这些债可记在我的账上。
4.
The debit balance account, Discount on Bonds Payable, is a contra-liability account.
借记账户--应付债券折价是一个抵消负债账户。
5.
When bonds are issued, the amount of any discount is debited to an account entitled Discount on Bonds Payable.
在债券发行时,折价金额借记应付债券折价账户。
6.
When bonds are purchased at interest date, the entire cost of purchasing bonds should be debited to the Marketable Debt Securities account, credited to the Cash account.
当债券在付息日购入时,应按债券购入成本借记债务性证券账户,贷记现金账户。
7.
The account Dividends Payable, which was credited at the date of declaring the dividend, is a current liability.
股利宣布日贷记的账户--应付股利是一个流动负债账户。
8.
The form of record used to record the changes of increase and decrease in an individual item of balance sheet or income statement is called an account, or a ledger account.
用来记录资产负债表或收益表中每一项目增减变化的记录表就称为账户,也称为分类账账户。
9.
Ways of paying can be cash, personal check, foreign currency or by signing.
结账方式可以是现金、人支票、汇或签名记账。
10.
Notes that the bond is recorded in a single account, the face amount of the bond and the premium paid are not recorded in separate accounts.
需注意,债券的成本均记入同一个账户,债券的面值和支付的溢价均不单设账户。
11.
The Allowance for Doubtful Accounts, which was credited in the above journal entry, will appear in the balance sheet as a deduction from the face amount of the accounts receivable.
在贷记的坏账准备则作为应收账款账面值的对冲项目列在资产负债表中。
12.
Charge, please. Put it on my American Express.
记账。请给我记在美国运通信用卡上。
13.
creditor ledgers
债权人总账,进货总账
14.
As the services are rendered to the customer, an entry is made debiting the liability account and crediting a revenue account.
当为顾客提供服务时,作一笔分录借记负债账户并贷记一个收入类账户。
15.
The double-entry accounting is used by viryually every business organization.
几乎每个商业组织都使用复式记账法。
16.
The debit and credit double entry bookkeeping technique is to be used for recording alt accounting transactions.
会计上所有交易的记录都采用借贷复式记账法。
17.
The transaction is recorded by the following entry, in general journal form.
该项经济业务以普通日记账的形式记录如下。
18.
Individual companies within the Group maintain their Books and records in the primary currencies of their respective operations ("functional currencies").
本集团属下个别公司之账目及记录以其所在国家之主要货币(「记账货币」)入账。