查询词典 contra account

The discount on notes payable account serves as a contra account to notes payable on the balance sheet and represents interest that is not yet owed but will be recognized in the future.

贴现就应付票据帐户充当孔特拉帐户，以应付票据在资产负债表和所代表的利益，这是尚未所欠的，但将承认在未来的。

In this sense, the balance of the sales discount account is viewed as a contra account to Sales.

这样，销售折扣帐的平衡被看作是销售的一个对方账户。

The Allowance for Doubtful Accounts often is described as a contra- asset account.

坏账准备是一个资产对冲账户。

Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount.

还要注意的是核销坏账的会计分录中，资产账户和资产对冲账户同时减少一个相同的金额。

Until closing, this account is classified as a contra account to Retained Earnings.

在结账以前，这一账户一直作为"留存收益"的对抵账户。

The accumulated depreciation shall be presented as the contra account of the fixed asset.

备抵折旧应列于固定资产下的抵销科目。

A contra revenue account for reduction in the selling price of goods or products sold.

凡出售商品或产品，因给予顾客让价而未能获得之销货价款皆属之。

Upon the disposal or retirement of a depreciable asset, the cost of the property is removed from the asset account, and the accumulated depreciation is removed from the related contra-asset account.

当一项折旧范围内的资产退出使用或被处置时，该项资产的成本要从资产账户中转出，累计折旧也要从相关的资产对冲账户中转出。

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。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。