1.
To include(expenditures) in business accounts as assets instead of expenses.
把开支借入资产帐户将营业中的(花销)在帐上记作资产而非花费
2.
Allowance method
备抵法:用备抵帐户作为各项资产帐户的抵销帐户,以使交易的费用与收入相互配合的方法。
3.
All asset accounts normally have debit balance.
正常情况下，所以的资产帐户都应有借方余额。
4.
double account form of balance sheet
复帐户式资产负债表
5.
other changes in volume of assets accounts
资产物量其他变化帐户
6.
real estate account
房地产帐户,不动产帐户
7.
Account: A summary record of the changes in a particular asset, liability, or owners' equity.
帐户:特定的汇总资产、债、有者权益变动的记录。
8.
The company' s assets may not be deposited into any account established under an individual' s name.
对公司资产，不得以任何个人名义开立帐户存储。
9.
The Actuarial Models of Asset-Liability for Personal Account on Enterprise Pension Funds
企业养老保险的个人帐户资产-负债的精算模型
10.
There are two owner's equity accounts in a proprietorship: a Capital and a Drawings account.
在独资企业中设立了两种业主权益帐户：资本帐户和提款帐户。
11.
capital and drawing account
资本与业主往来帐户
12.
remove funds, from a bank account.
从银行帐户中转移资金。
13.
hidden assets
帐外资产,隐匿资产
14.
shortened sequence of account for industries
产业部门简短系列帐户
15.
The correcting entry includes a debit or credit to prior-period adjustment for the error amount and a credit or debit to the asset or liability ac- count that was misstated.
调帐分类为借记或贷记以前年度损益调整，同时贷记或借记错记的资产或负债帐户。
16.
The next step in closing the accounts is to transfer the balance of each partner's drawing account to his capital account.
结帐过程的第二步是把每个合伙人的提用帐户结转到其资本帐户。
17.
Book value: The net amount at which an asset appears on the Books of account.
帐面价值:在帐簿上一项资产的净值。
18.
reduction in the book value of an asset.
资产帐面价值的减低。