资产

The net amount at which an asset appears on the books of account.

在帐簿上一项资产的净值。

Paying an account payable increases liabilities and decreases assets.

支付应付帐款的增加和减少资产负债。

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 Taikang Asset Management's purchase of 8,000 shares, but also other small and medium-sized insurance companies are state Insurance through traditional insurance products account for the purchase of 14 million shares.

在泰康资产管理公司购买的8000股，而且其他小型和中型保险公司的保险产品，通过传统的国家保险的1400万股购买帐户。

Account receivable is credit assets of enterprises.

应收账款是企业在信用活动中形成的债权性的资产。

To write off an account receivable is to reduce the balance of the customer's account to zero.

当某个客户的欠款被确定为不可收回的应收账款时，它便不再构成企业的一项资产，应予以核销。

Account receivable, to which the enterprises in China do not pay much attention, is one of the important current assets for an enterprise.

应收账款是企业的1项重要的流动资产，但它长期以来没有得到我国企业的重视。

Explain what is earnings management and point out that the ill-use of accounting policy, accounting estimate change and fundamental accounting error adjustment is the main method of earnings management in the near future.

对什么叫盈余管理进行了解释并指出随着盈余管理的手段越来越隐秘，滥用会计政策，会计估计及重大会计差错更正，随意变动八项资产减值准备的当期计提以及冲回金额，实现会计利润年度调节的目的，逐渐成为近几年来主要的盈余管理方式。

THE ACCOUNTING PERIOD CONVENTION It is contemporary accounting practice to measure the result of an entity's operation over a relatively short period and to present a balance sheet at frequent intervals.

会计期间惯例现代会计实务是对一个单位在较短期间内的经营成本进行计量，并定期编报资产负债表。

If the asset is sold, most management accounting systems will identify the transaction, and an accounting entry reflecting the sale will be recorded.

如果该项资产被出售，绝大多数管理会计系统会识别该项交易，并且记录该项销售业务的会计分录。

I will endeavour to find you some assistance.

我尽力帮你找人帮忙。

At first I only know bruck is the idol of American younglings, afterwards I returned back to Taiwan ,even in Beijing last year ,I saw her poster everywhere, I was so surprised at her charm.

起初我只晓得布鲁克雷德丝是美国少男少女崇拜的偶像，后来回台湾，甚至去年在北京，居然也四处看见她的海报，才惊讶她的魅力之大。