查询词典 accrued expenses

Accrued revenues and expenses basis n.

收入费用权责发生制。。

The trucking software can keep track of all the mileage and expenses accrued during a trip.

货车软件可以记录所有的里程和费用，期间所累计的访问。

The new system is more clearly stipulates:"The company doing the accounting should be guided by the principle of prudence demands, not more than total assets or income, less accrued liabilities or expenses, but not provision for secret preparations."

而新制度则更加明确地规定："企业在进行会计核算时，应当遵循谨慎性原则的要求，不得多计资产或收益、少计负债或费用，但不得计提秘密准备"。

Other constituents in other payables comprise accrued operating expenses, sundry creditor balances, VAT and other taxes payable, including accruals for PRC withholding tax of RMB2.3 million on the portion of the distributable profits derived by the PRC subsidiaries with effect from FY2008 which is expected to be distributed out as dividends.

其他组成部分在其他应付款管理系统包括累积营业费用，各式各样的债权人平衡， VAT，并且其他在the PRC辅助者获得的可分配的赢利的部分收税付得起，包括增殖为中华人民共和国预扣赋税RMB2.3百万自预计被分布作为股息的FY2008生效。

The New Law regulates that leasing expenses incurred for fixed assets under operating leases can be deducted evenly over the leasing period; where leasing expenses incur for fixed assets under finance leases, depreciation expenses shall be accrued on the portion of such lease which constitutes the value of fixed assets in accordance with relevant provisions, and shall be depreciated and deducted in installment.

新法规定，以经营租赁方式租入固定资产发生的租赁费，按照租赁期限均匀扣除；以融资租赁方式租入固定资产发生的租赁费，按照规定构成融资租入固定资产价值的部分应当提取折旧费用，分期扣除。

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。

While integral view regards every interim as part of annual accounting period, an integral part of the entire accounting year, but not as discrete accounting period; accounting estimate, cost distribution and treatments of various deferrals and accrued items applied in interim financial report shall take into account cost and expenses to be incurred in the whole year, which shall be distributed to various interims based on annual estimated activity level.

国际会计准则和我国会计准则基本采用的是"独立观"。"一体观"是将每一中期视为年度会计期间的有机组成部分，是会计年度整体不可分割的一部分，而不是独立的会计期间，中期财务报告中应用的会计估计、成本分配、各递延和应计项目的处理必须考虑到全年将要发生的成本和费用，需要以年度预计活动水平为基础分配至各个中期。

Accrued payroll shall be accounted for as cost of sales or expenses based on specific pay scale, ways of remuneration, bonuses and allowances schemes, working hours and production volume.

企业应付职工的工资，应当根据规定的工资标准、工资形式、奖励津贴等制度，以及工时、产量等记录资料正确计算，计入成本费用

Article 36 Current liabilities refer to the debts which will be paid off within one year or an operating cycle longer than a year, including short-term loans payable, notes payable, accounts payable, advances from customers, accrued payroll, taxes payable, profits payable, other payables, provision for expenses, etc.

第三十六条流动负债是指将在一年或者超过一年的一个营业周期内偿还的债务，包括短期借款、应付票据、应付帐款、预收货款、应付工资、应交税金、应付利润、其他应付款、预提费用等。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。