记帐

In double entry accounting,which is in almost universal use

在复式记帐会计中，每笔交易的借方和贷方记入的数字相等。

In double entry accounting,which is in almost universal use, there are equal debit and credit entries for every transaction.

在复式记帐会计中，每笔交易的借方和贷方记进的数字相等。

The Medical Billing degree and certificate programs are designed to prepare the student for employment as a medical biller in a medical or dental office, hospital,...

医务帐单学位和证书课程旨在为作为医疗或牙科诊所，医院，诊所，或由一个独立的结算公司的医疗记帐学生的就业。。。。

I'm all in a fog over these accounts; perhaps you can explain to me your system of book-keeping.

看了这些帐目，我简直如堕五里雾中，也许你能给我解释一下你的记帐方法吧。

Enterprises using electronic computers for book-keeping shall treat the accounting records in computer storage or output as account books.

采用电子计算机记帐的企业，其由电子计算机储存和输出的会计记录，视同会计帐簿

Abbr. chg. A debt or an entry in an account recording a debt

缩写 chg。借款，记帐：帐目上记录负债的借项或项目

A: As is stipulated in Article 63 of the Law on the Administration of Tax Collection, tax evasion means that a taxpayer forges, alters, conceals or, without authorization, destroys accounting books or vouchers for the accounts, or overstates expenses or omits or understates incomes in the accounting books, or, after being notified by the tax authorities to make tax declaration, refuses to do so or makes false tax declaration, or fails to pay or underpays the amount of tax payable.

答：根据税收征管法第六十三条的规定，纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，或者在帐簿上多列支出或者不列、少列收入，或者经税务机关通知申报而拒不申报或者进行虚假的申报，不缴或者少缴应纳税款的，是偷税。

"""Evasion of tax"" means that a taxpayer fails to pay or underpays the amount of tax payable through the adoption of the means of forging, revising, concealing or destroying without authorization accounting books or supporting vouchers for the accounts, or of over stating expenses or not stating or under stating income in accounting books, or of filing fraudulent tax returns."

纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，在帐簿上多列支出或者不列、少列收入，或者进行虚假的纳税申报的手段，不缴或者少缴应纳税款的，是偷税。

"""Evasion of tax"" means that a taxpayer fails to pay or underpays the amount of tax payable through the adoption of the means of forging, revising, concealing or destroying without authorization accounting books or supporting vouchers for the accounts, or of overstating expenses or not stating or understating income in accounting books, or of filing fraudulent tax returns."

纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，在帐簿上多列支出或者不列、少列收入，或者进行虚假的纳税申报的手段，不缴或者少缴应纳税款的，是偷税。

Tax evasion means that a taxpayer fails to pay or underpays the amount of tax payable by means of forging, altering, concealing, destroying without authorization accounting books, supporting vouchers for the accounts, by overstating expenses or not stating or understating income in accounting books, non-filing returns or filing false returns after notified by the tax department to report.

四、纳税人伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，或者在帐簿上多列支出或者不列、少列收入，或者经税务机关通知申报而拒不申报或者进行虚假的纳税申报，不缴或者少缴应纳税款的，是偷税。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。