查询词典 accounts

According to international standards, directors and auditors usually have three options with accounts: they can prepare them on a going-concern basis, which is standard but might expose them to charges of negligence if they are wrong; if they do not believe the business is a going concern, they must prepare the accounts on a break-up basis; or they can express some doubts about the company's future, but still prepare the accounts on the going-concern basis.

根据国际准则，主管和审计人员一般来说对账户有3种处理方式：他们可以在持续经营的基础上准备报表——这是标准的，但一旦他们做错了，他们会面临渎职控诉；如果他们不相信企业能继续经营，他们必须在破产的基准上准备报表；抑或他们可以表明其对公司未来的困惑，但仍在持续经营的基础上准备报表。

The Allowance of Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.

Page 59 of 122 会计英语&坏账准备&账户通常被称为备抵账户或计价账户，这两个提法都表明该账户通常表现为贷方余额，与资产账户—&应收账款&相抵消，以全面反映该项资产在资产负债表中应显示的价值。

The Allowance of Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.

Page 59 of 122 大家网会计英语论坛 bbs.topsage.com/index_111.html 会计英语&坏账准备&账户通常被称为备抵账户或计价账户，这两个提法都表明该账户通常表现为贷方余额，与资产账户—&应收账款&相抵消，以全面反映该项资产在资产负债表中应显示的价值。

Free financing accounts and Gold financing accounts can upgrade to trump at financing accounts any time.

免费提供资金帐户和资金帐户的黄金可以升级到王牌在融资账户的任何时间。

Chuan-cheng Advisory (Intro-Trust) Co., Ltd. As a professional accounts to provide formal advice and management services company, with more than high-quality and rich management experience in accounts payable account to more than 200 consultants and domestic law firm lawyers to cooperate network, and in Beijing, Shanghai set up offices here.

传诚咨询（Intro-Trust）有限公司作为一家提供正规专业帐款咨询和管理的服务公司，拥有多名高素质和丰富帐款管理经验的商帐顾问和国内200余家律师事务所的合作律师网络，并在北京、上海设立办事处。

Accounts payable and accounts receivable are some of the general modules an accounting software must have.

应收及应付帐款的部分一般会计软件必须有一个单元。

C Data from accounts receivable and accounts payable.

数据，从应收账款和应付账款。

Net Working Capital - Equal to Current Assets (e.g. cash, inventory, accounts receivable) less Current Liabilities (e.g. accounts payable, accrued expenses).

净营运资本–等于流动资产（如现金、库存、应收帐款）减去流动负债。

COMPOSITE CORPORATION Balance Sheet 20X1- 20X2 (in $ millions) Assets Current assets: Cash and equivalents Accounts receivable Inventories Other Total current assets 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 Liabilities and Stockholder's Equity Current Liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities 20X2 20X1 Fixed assets: Property, plant, and equipment $1,423 $1,274 -550 -460 Less accumulated depreciation Net property, plant, and equipment 873 814 Intangible assets and other 245 221 Total fixed assets $1,118 $1,035 $213 $197 The assets are listed in order 50 53 by the length of time it223 205 normally would take a$486 $455 firm Long-term liabilities: with ongoing operations to $104 Deferred taxes $117 Long-term debt 458 convert them into cash.471 $562 Total long-term liabilities $588 Stockholder's equity: Preferred stock $39 $39 Common stock ($1 per value) 55 32 Capital surplus 347 327 Accumulated retained earnings 390 347 Less treasury stock -26 -20 Total equity $805 $725 Total liabilities and stockholder's equity $1,879 $1,742 Clearly, cash is much more liquid than property, plant and equipment.

Total assets $1，879 $1，742 美国联合公司的资产负债表美国联合公司资产负债表 20X2 和20X1 (单位：百万单位：单位百万)资产流动资产：现金及现金等价物应收帐款存货其它流动资产合计固定资产：财产，厂房和设备减：累计折旧财产，厂房及设备净值无形资产及其它资产固定资产合计 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 债务负债债务和股东权益债务流动负债： 20X2 20X1 资产排列的顺序是根据在通$213 $197 应付帐款 50 53 应付票据常情况下企业持续经营将资205 223 应计费用$486 $455 流动负债合计产转化为现金所需要的时间长期负债：长度。长度。显然，现金比财产，厂房，显然，现金比财产，厂房，设备等的流动性要强得多。设备等的流动性要强得多。

The most widely used method oil estimating the probable amount of uncollectible accounts is based upon an aging of the accounts receivable.

预估无法收回应收账款的可能金额时最常用的办法是建立在应收账款的账龄分析上的。

Objective To study the effect of chitosan in the prevention of fibrous scar formation in the epidural space after laminectomy.

目的 观察选择性脊神经后根切除术椎板切除后硬膜外几种防瘢痕粘连物质的作用并探讨其机制。

On his way to the lift, he looked back to us or was it me his eyes pointing?

当他要进电梯时，他回头看我们（或者说是我，他的眼光？