1.
temporary capital account
"虚账,暂记资本账户"
2.
These additional investments are credited to the capital accounts as shown below...
这些增加的投资贷记如下的资本账户…
3.
The total cost of stocks purchased should be debited to an investment account.
购入股票的总成本应借记投资账户。
4.
In that case, the closing of the income summary account requires a debit to the owner's capital account and a credit to the income summary account.
在这种情况下,结清收益汇总账户要求借记业主资本账户并贷记收益汇总账户。
5.
A capital account will be opened for each partner and credited with the agreed valuation of the net assets that the partner contributes.
为每个合伙人开立一个资本账户,并把合伙人投入的净资产的协议价格贷记到相应的资本账户。
6.
This transfer is accomplished by a journal entry crediting the account of withdrawals in an amount equal to its debit balance, with a journal entry debiting the owner's capital account at the same time.
这项转移是通过以借方余额同等的金额贷记业主提款账户,同时借记业主资本账户来完成的。
7.
Accountants often use the verb capitalize to mean charging an expenditure to an asset account rather than to an expense account.
会计上通常用"资本化"这个词来表述记入资产账户而非费用账户的支出。
8.
In the simplest case, capital invested by stockholders is recorded in the corporation's accounting records by a credit to an account entitled Capital Stock.
在最简单的情况下,股东投入的资本通过贷记一个股本账户记入公司的会计账簿中。
9.
A cost that will benefit more than one accounting period usually is recorded by debiting an asset account.
超过一个会计期间受益的成本常常通过借记一个资产账户。
10.
The owner's equity will, of course, be reduced by the amount of the loss debited to the capital account.
当然,业主权益将通过把亏损额借记资本账户而减少。
11.
The first chapter: analysis of the basic theory of an open capital account-from capital control to the opening of capital account.
第一章，资本账户开放的基础理论分析——从资本管制到资本账户开放。
12.
Therefore, the estimated cost of this coal is debited to the Inventory account.
因此煤的预计成本借记到存货账户。
13.
On the portfolio of Chinese Residents after Capital account Liberalization
资本账户开放后的居民资产组合问题
14.
The Investment with Individual Account of Basic Pension Funds Under the System of Independent Account;
分账制下基本养老保险个人账户基金投资研究
15.
Expenditures for the purchase or expansion of plant assets are called capital expenditures and are recorded in asset accounts.
为购置和扩建长期资产而发生的费用叫资本性支出,记录在资产账户。
16.
The sale of an investment in stocks is recorded by debiting cash for the amount received and crediting the Marketable Equity Securities account for the cost of the securities sold.
股票投资的出售是以收到的金额借记现金,并以出售证券的成本贷记权益性证券账户来反映。
17.
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。
18.
A Test for Presupposition of Open Capital Account
中国开放资本账户的前提条件检验