查询词典 account current

Now, let's take a look at the four major operating sectors of Berkshire. Each of these has vastly different balance sheet and income account characteristics.

现在，让我们来看一看波克夏四个主要的营运事业，每个事业都拥有相当不同的资产负债表与盈余科目。

On October 3, the income summary account has a credit balance of $2,which presents the net income for October.

在10月3日，收益汇总账户有贷方余额2美元，该数额就是10月份的净收益。

Ertan Hydropower Station will be 48% of the equity income account.

二滩水电站将48％股权收入帐户。

As "respect for teachers," the popular culture, parents are more and more attention to children's education, education costs in the public's disposable income account for a substantial proportion of .

为"尊重教师"的流行文化，家长越来越重视孩子的教育，教育费用在公众的可支配收入中占了很大比例。

If the revenue exceeds the expense, the Income Summary account will have a credit balance.

如果收入超过费用，收益汇总帐户就会有贷方余额。

Whether a industry can be a pillar industry, the most important is whether its output and income may account for the largest proportion in the national economy.

要确定某一产业能否成为未来国民经济的支柱产业，最根本的条件就是该产业产出或收入在国民经济中占较大的比重。

IF the revenue exceeds the expenses, the income summary account will have a credit balance representing net income.

如果收入超过费用，收益汇总账户将有一个代表净收益的贷方余额。

There are six points below serving as reasons: firstly, solvency report reveals company's solvency status at certain time point and discrete view regarding quarter as discrete accounting period is consistent with ideas of insurance surveillance and management; secondly, deferrals and withdrawals in advance of expenses in integral view make confirmed assets and liabilities inconsistent with definitions of admitted assets and ranking liabilities; thirdly, taking into account cost and expenses of the entire year also brings unnecessary troubles to accounting measurement; fourthly,"integral view" is more dependent on professional judgment and estimate by accounting personnel, which is likely to lead to incomparability of company's solvency reports; fifthly, it is consistent with provisions of enterprise accounting standards of our country, which is convenient for company to compile solvency report; sixthly, it is in compliance with methods adopted by most developed countries, which is helpful for international comparison.

其原因有以下六点：第一，偿付能力报告反映公司在某一时点上的偿付能力状况，"独立观"将季度视为独立的会计期间与保险监管的理念一致；第二，一体观下费用的递延和预提使确认的资产和负债不符合认可资产和认可负债的定义；第三，会计估计考虑全年的成本和费用也给会计计量带来不必要的麻烦；第四，"一体观"较多地依赖于会计人员的职业判断和估计，可能会导致不同公司的偿付能力报告不可比；第五，与我国的企业会计准则的规定一致，便于公司编制偿付能力报告；第六，与多数发达国家采用的方法一致，有利于国际比较。

Our parents are afraid that people account for 99% of the incompetence of the parents of a bar!

咱们的父母恐怕是那占人群99％的无能父母中的一员吧！

This is,of necessity, a brief and incomplete account.

这必然是一份简略的、不完全的描述。

But this is impossible, as long as it is engaging in a market economy, there are risks in any operation.

但是，这是不可能的，只要是搞市场经济，是有风险的任何行动。

We're on the same wavelength.

我们是同道中人。