英 [əˈkaʊntɪŋ ˈentri] 美 [əˈkaʊntɪŋ ˈentri]
会计分录：在会计中记录交易或事件的条目，通常使用双向会计法。
a written record of a commercial transaction
同义词： entry / ledger entry
会计分录-引用次数：1
会计分录（Accounting Entry）是指按照复式记账的要求，对每项经济业务以账户名称、记账方向和金额反映账户间对应关系的记录，简称分录。
... accounting entity管帐主体,管帐个体 accounting entry管帐分录 accounting equation管帐等式 ...
... 对帐表；调整表 reconciliation statement 记帐表目 accounting entry 流水帐表 running account form ...
The usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangible asset account.
摊销的一般会计分录由借记摊销费和贷记无形资产账户组成。
The usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangible asset account.
会计上通常用“资本化”这个词来表述记入资产账户而非费用账户的支出。
Both the Times story and the IPS study conflate an accounting entry called "current portion of U.S. taxes" with the taxes a company sends the IRS.
上述两家机构不约而同地将会计分录“美国税金本期税额”和公司应向IRS缴纳的税金混为一谈。
The reserves are an accounting entry-- it's how much they are required to hold, but the companies will hold more than that, typically, in order to protect themselves-- more than is required--and their policy holders-- more than is required by the regulators.
提取准备金就要做会计分录,由相关部门的规定,来提存一定量的准备金,但是保险公司可以持有更多的准备金,通常,多提存是为了,保护他们自己以及投保人,于是持有更多准备金
金融市场课程节选 : 耶鲁公开课
The next great leap ahead was the advent of double-entry accounting in Renaissance Italy.
And other software vendors created applications for accounting, order entry, inventory management, communications and customer relationship management.
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All accounting entries of a grantee must be supported by appropriate source documents, recorded in books of original entry, and posted to a general ledger on a monthly basis.
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