记帐

To To transfer a portion of the balance of an account previously regarded as an asset to an expense account or to profit and loss.

把原先作为一项资产记入帐户的那部分余额转入一个费用帐户，或记入损益帐户。

The perpetual inventory system on the values of all assets are normally increasing number and reduce the number of according to relevant accounting vouchers in the books in the registration and settlement account at any time in the property of the book inventory count materials, Usually only for field inventory system of all assets according to the increasing number of relevant accounting vouchers, account credited without registration number, reduce inventory of each month according to the actual number of inventory assets, calculate this number, and reduce relevant account books recorded.

永续盘存制平时对各项财产物资的增加数和减少数都要根据会计凭证在有关的帐簿中进行连续的登记，并随时在帐簿中结算出各项财产物资的帐面结存数；实地盘存制平时只对各项财产物资的增加数根据会计凭证记入有关帐户，而不登记减少数，月末根据实地盘点的各项财产物资的实际结存数，计算出本期减少数，并记入有关帐簿。

We have authorized bank A to debit our account and credit your account with the above sum.

我们已经授权A银行借记我们帐户，并且贷记你们的帐户。

The accounting cycle co ists of some ecific ste as follows: 1. Analyze tra actio and busine documents 2. Journalize tra actio 3. Post journal entries to accounts 4. Determine account balances and prepare a trial balance 5. Prepare a worksheet 6. Prepare financial statements 7. Journalize and post adjusting entries 8. Make closing entries 9. Prepare a post-closing trial balance 10. Make reversing entries Notice that step 1 to 3 occur continuously during the accounting period, step 4 to 9 occur only at the end of the accounting period, and step 10 occurs only at the start of the next accounting period.

会计循环包括下面一些特殊的步骤： 1、分析交易过程和商业文书 2、记录交易日志 3、将凭证记入各个帐户 4、确认会计报表平衡，编制试算平衡表 5、编制工作底稿 6、编制财务报表 7、编制调整分录 8、结帐 9、编制结帐试算平衡表 10、制作回转分录注意上述步骤中的第1步至第3步在会计期间发生，步骤4至9仅在会计期末发生，步骤10仅在下一个会计期间开始的时候发生。

A credit sale is recorded by debiting or charging accounts Receivable and by crediting the Sales account.

赊销记人借项，或记人应收帐款销售帐的贷项。

This is our actual purchase price and also our tax basis; GAAP "cost" differs in a few cases because of write-ups or write-downs that have been required.

这是我们的实际成交价格，同时也是我们的税基，GAAP&成本&在几个个案中不同，这是由于提高账面价值或减记帐面价值的不同要求。

Small firms all over the country,should execute small enterprise accounting system which restricted by Chinese government from Jan.1,2005, they should also set up accounting Dpt. according to their business volume if need, some without qualifications shall entrust a certificated financial agent to get

2005年1月1日起全国范围内小企业实行新的《小企业会计制度》，广大的小企业要根据会计业务的需要，应设置会计机构，或者在有关的机构中设置会计人员，或会计主管人员，不具备条件的，要委托经过批准设立的，从事会计代理业务的中介机构来代理记帐。

The debit and credit double entry bookkeeping technique is to be used for recording all accounting transactions.

会计上所有交易的记录都采用借贷复式记帐法。

The debit and credit double entry bookkeeping technique is to be used for recordding all accounting transaction.

会计上所有交易的纪录都采用借贷复式记帐法。

These show the development of double entry and the general inclusion of more detail next to each transaction, and are the forerunners to accounting textbooks in the 15th century, the bridge being made by Matthaus Schwarz who was the bookkeeper of Jacob Fugger's trade house.

这些对15世纪的会计研究，揭示了复式记账的发展和近期每个交易的较多的细节，而且马特乌斯施瓦茨撰写的《谁是记帐的雅各布富格尔贸易房子》就是先驱。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了