1.
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。
2.
non-operating income and expense account
非营业收益及费用帐户
3.
non-operating income and expense accounts
营业外收益及费用帐户
4.
capital and drawing account
资本与业主往来帐户
5.
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。
6.
"%1 has a replicant user account database. User permissions will be obtained from the master user account database on %2.
"%1 有一份用户帐户数据库的副本。用户权限将从 %2 上的用户帐户主数据库取得。
7.
The Dividends account is a "temporary"owners' equity account, similar to the owner's drawing account in a sole proprietorship.
股利账户是一个"过渡性"的业主权益账户,它与独资企业的提用账户相类似。
8.
The permanent accounts are also called the balance sheet accounts, which include the asset, liability, and owner's equity accounts.
永久性账户也称为资产负债表账户,包括资产、负债和业主权益类账户。
9.
Specify each account affected by the transaction and classify it by type (asset, liability, or owner's equity).
具体确认交易影响的账户及其性质(资产、负债或业主权益),
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 statement of owner's equity is replaced by a statement of partners' equity, which shows separately the changes in each partner's capital account.
合伙人权益表取代业主权益表,单独反映每个合伙人资本账户的变化。
12.
Retained earnings is an owners' equity account that represents accumulated earnings retained in the business.
留存收益是所有者的权益帐，它表示留在企业的收益积累。
13.
On Whether a Commercial Bank can Use an Account to Unilaterally Exercise the Right of Offset;
试论商业银行能否利用帐户单方面行使抵销权
14.
According to the above entries, the long- term liability and stockholder's equity accounts for 1998 are as follows...
根据上述会计分录,长期负责和股东权益帐户1998年度的记录如下…
15.
Special Drawing Rights certificate account
特别提款权证券帐户
16.
Application of Real Account and Nominal Account in Enterprise Accounting
实帐户与虚帐户在企业会计中的运用
17.
Capital is the interest of the owners in an enterprise and also it is known as owner's equity.
资本是企业的所有者权益，也分为业主权益。
18.
The net income of $2 causes the owner's equity to increase.
美元的净收益导致了业主权益的增加。