查询词典 accounting convention

Article 15 Entries into account books must be based on the examined and verified accounting documents and comply with the provisions of related laws, administrative regulations and the State's unified accounting system.

第十五条会计帐簿登记，必须以经过审核的会计凭证为依据，并符合有关法律、行政法规和国家统一的会计制度的规定。

Accounting offices must examine the original documents and prepare accounting vouchers based on the original documents examined.

会计机构必须对原始凭证进行审核，并根据经过审核的原始凭证编制记帐凭证。

Article 15 Entries into account books must be based on the examined and verified accounting documents and comply with the provisions of related laws, administrative regulations and the States unified accounting system.

第十五条会计帐簿登记，必须以经过审核的会计凭证为依据，并符合有关法律、行政法规和国家统一的会计制度的规定。

One of the principles of accounting is that information is provided to a clearly defined accounting entity.

会计的一个原则是会计信息应向某一特定的会计主体提供。

The accounting entity is, therefore, identified as the smallest unit of activity with a self-contained accounting system.

因此，会计单位被定义为有独立会计体系的最小业务单位。

For each accounting entity a self-contained, double-entry accounting system is employed.

每一个会计主体都运用独立的复式记账体系。

Has no records, then it is not an accounting entity. The accounting entity is, therefore, identified as

如果它没有这样的账目，那么它就不是一个会计单位。

If a department has its own accounting system and records transactions with other departments, then it is an entity for accounting purpose.

如果一个部门有自己的会计系统，并对其与其他部门的交易记账，那么这个部门就是一个会计单位。

From the simple accounting entry to a few, development, and today has evolved into a better scientific theory and practice of modern accounting standards, and shared a long historical process.

会计从简单的记数开展，发展、演变为今天具有较完善的科学理论和实践规范的现代会计，经历了漫长的历史过程。

Introduce accounting equation, double entry system and the rule of double entry accounting.

要求学生理解会计等式，掌握复式记账的方法及其规则。

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。