In the accounting of fixed assets of water management unit,issues such as off-balance-sheet asset,depreciation of fixed assets,detail accounting and definition of improvement expenditure of fixed assets and repair expenditure are emerged.
目前水管单位在固定资产核算中存在账外资产、提取固定资产折旧、明细分类核算以及固定资产改良支出与维修支出界定等问题。
Outaccount Assets,Property Rights and the Institutional Evolution of Family business;
剩余权、账外资产与中国民营企业的家族化
The Allowance for Doubtful Accounts often is described as a contra-asset account.
坏账准备是一个资产对冲账户。
The asset account together with the Accumulated Depreciation account should remain in the accounting records without further entries until the asset is retired.
该资产账户和累计折旧账户仍应留在账目中,在资产退出使用前不再作任何账户处理。
On the portfolio of Chinese Residents after Capital account Liberalization
资本账户开放后的居民资产组合问题
Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount.
还要注意的是核销坏账的会计分录中,资产账户和资产对冲账户同时减少一个相同的金额。
The permanent accounts are also called the balance sheet accounts, which include the asset, liability, and owner's equity accounts.
永久性账户也称为资产负债表账户,包括资产、负债和业主权益类账户。
Plant assets are shown in the balance sheet at their book values (or carrying values).
资产负债表中固定资产以账面净值(实际值)列示。
Apart from the balance sheet and the income statement, there are other transactions recorded in relating accounts as follow...
除了资产负债表和损益表之外,该公司还有其他一些在相关的账户中已经记录的有关的业务…
In addition, the manufacturing accounts are summarized periodically in an account named Manufacturing Summary, and finished product inventory is adjusted through Income Summary.
另外,生产性账户定期接转于生产汇总账户,完工产品的存量则通过收益汇总账户来调控。
Thus, writing off an uncollectible account does not change the net realizable value of accounts receivable in the balance sheet.
因此,核销坏账并不改变资产负债表中应收账款的可实现净值。
The Discussion on Affirming the Fixed Assets′Credit Value of the Rented Finance;
对融资租入固定资产入账价值确认的商榷
The Design of Account Handled on Colleges and Universities Using Funds Raised by Themselves to Purchase and Construct Fixed Assets;
高校自筹资金购建固定资产账务处理设计
The Allowance for Doubtful Accounts, which was credited in the above journal entry, will appear in the balance sheet as a deduction from the face amount of the accounts receivable.
在贷记的坏账准备则作为应收账款账面值的对冲项目列在资产负债表中。
The form of record used to record the changes of increase and decrease in an inpidual item of balance sheet or income statement is called an account, or a ledger account.
用来记录资产负债表或收益表中每一项目增减变化的记录表就称为账户,也称为分类账账户。
temporary capital account
"虚账,暂记资本账户"
Using Data Mining Techniques to Monitor the Leakage of Money from Corporation Foreign Exchange Accounts
利用数据挖掘技术监测外汇公有账户资金流失
The Impact of FDI to Current Account in China;
外商直接投资对中国经常账户收支的影响
An Analysis on Tax Treatment concerning Reserve Provisions for Bad Debts of Foreign-funded Banks;
浅议外资银行计提坏账准备金的税务处理方法