Capital Account Convertibility after Reform of RMB Exchange Regulation;
人民币汇率制度深化改革后的资本帐户自由可兑换
The free exchange of capital account is the key element to the complete free exchange of Renminbi.
而资本帐户的可兑换已成为人民币走向完全可兑换的核心内容。
There are two owner's equity accounts in a proprietorship: a Capital and a Drawings account.
在独资企业中设立了两种业主权益帐户：资本帐户和提款帐户。
The next step in closing the accounts is to transfer the balance of each partner's drawing account to his capital account.
结帐过程的第二步是把每个合伙人的提用帐户结转到其资本帐户。
The Opening of the China s Capital Account in the Frame of the Extended Triangle;
“扩展三角”框架下的中国资本帐户开放
The Opening of Capital Account under the Circumstance of Financial Globalization;
论金融全球化下的中国资本帐户开放
Strategic Analysis of Renminbi s Capital Account Liberalization;
人民币资本帐户对外开放的战略分析
Briefly, closing entries transfer the revenue, expense, and owner withdrawal balances from their respective accounts to the capital account.
简单地说，结帐收入就是将收入、用和所有者撤资帐户的余额结转至资本帐户。
Analysis of cost-benefit on capital account opening and choice of policy in China;
我国资本帐户开放的成本收益分析及策略选择
To transfer debit balances in partners' drawing accounts to their respective capital accounts.
把合伙人提用帐户的借方余额转入他们各自的资本帐户。
At the end of the accounting period, the balance in the Income Summary account is closed into the partners' capital accounts.
在会计期末,收益汇总帐户的余额结转到合伙人资本帐户。
Yet almost equal in significance are worries about the capital account.
但是，对资本帐户的担忧几乎具有同样的重要性。
International Comparison of Capital Account Opening and Enlightment of China
资本帐户开放国际比较及对我国的启示
The Effect of China Capital-account Opening on the Stock Market;
论资本帐户开放对中国证券市场的影响
Under the Open Economy, the Economic Effect Analysis of Capital Account s Liberalization;
开放经济下，资本帐户自由化的经济效应分析
The Capital account is in creased by owner contributions and profits and decreased by owner withdrawals and losses.
资本帐户因业主投资和盈利而增加，因业主提款和亏损而减少。
capital and drawing account
资本与业主往来帐户
depreciated (book) value
固定资本余值，资产帐面价值
Fixed assets shall be accounted for at historical cost as ob-tained.
固定资产应按取得是的固定成本记帐。
Book value is the unamortized cost of the asset which still appears on the accounting books of the business.
帐面价值是依旧保留在企业帐册中的未摊提的资本成本。