This thesis analyzes the corruption phenomenon comprehensively from the basic theory of national income account.
本文从国民收入账户的基本原理对腐败现象进行全面的分析,并对国民收入简易账户加以分解,从而提出腐败所引起的财富转移本身在短期内对国民总财富构不成威胁,而腐败的社会成本会直接减少国民总财富;要使国民收入最大化,就必须使腐败财富转移与腐败的社会成本最小。
Then it further transmitted to the national income account,which reduced the impact of the economic crisis on American economy.
金融危机通过对进口的抑制和对出口的刺激改变了美国的对外贸易结构,这些影响首先传导到贸易收支账户,使美国的贸易收支状况得到改善;之后进一步传导到国民收入账户,减少了金融危机对美国经济增长的冲击。
This paper provides reflections on how to improve the business income in hotels by strengthening the management.
笔者在酒店财务部门工作多年,针对怎样加强管理来提高酒店的营业收入提出了几点思考。
Compared with business income and cost, revenue of education is characterized by its compensatory nature, while the expenditure of education is characterized by its non-compensatory nature.
相对生产企业的营业收入和成本费用来说 ,教育事业收入具有补偿性特征 ,教育事业支出具有非补偿性特征。
Internal and External Balance of China s Economy--An analysis of China s Trade Balance from the view of National Income Accounting;
中国经济的内部平衡与外部平衡——从国民收入账户分析中国的贸易平衡
Closing entries for the revenue accounts
收入账户的结账分录
Close the various revenue accounts by transferring their balances into the income summary account.
通过将各收入账户的余额转入收益汇总账户来结清收入账户。
Revenue accounts have credit balances.
收入账户有贷方余额。
Federal sector account
联邦预算国民收入帐户
Therefore, the revenue and expense accounts are called the temporary accounts or the nominal accounts, which are also called the income statement accounts.
因此,收入和费用类账户被称为临时性账户或虚账户,此类账户也称为损益表账户。
Close the various expense accounts by transferring their balances into the income summary account.
通过将各费用账户的余额转入收益汇总账户来结清费用账户。
Establishment of Non-Tax Revenue of Settlement Funds to State Treasury Account is a Realistic Option of Treasury Centralized Collection;
设立非税收入汇缴结算账户是国库集中收缴的现实选择
Therefore, the closing of revenue and expense accounts requires the making of journal entries and the posting of these journal entries to ledger accounts.
因此,结清收入和费用账户也要求作日记账分录并将这些日记账分录过入分类账账户。
Closing a revenue account, therefore, means transferring its credit balance to the income summary account.
因此,结清收入账户就是将其贷方余额转入收益汇总账户。
A journal entry made for the purpose of closing a revenue or expense account by transferring its balance to the income summary account is called a closing entry.
为了结清收入和费用账户而将其余额转入收益汇总账户所作的日记账分录就称为结账分录。
Function of the Tax Payment Balance Account of Non-taxable Income;
非税收入汇缴结算账户的功能和意义
Close the income summary account by transferring its balance into the owner's capital account.
通过将收益汇总账户的余额转入业主资本账户来结清收益汇总账户。
National Accounts Statistics: Compendium of Income Distribution Statistics
国民帐户统计：收入分配统计摘要
When a particular customer's accounts is determined to be uncollectible, it is written off directly to Uncollectible Accounts Expense, as follows...
当某一客户的账款被确定无法收回,该账款被直接核销,记入坏账损失账户,如下…
The Study on Motivations for Chinese Commercial Banks to Collect Service Fees on Small Sum Personal Accounts
我国商业银行小额账户收费动因研究
income and outlay accounts [national accounts]: Accounts showing the receipt and disbursement of incomes by resident institutional units.
收支帐户[国民核算]:表明常驻机构单位收入和支出的帐户。
A closing entry is required at the end of the year to transfer the debit balance in the Dividends account into the Retained Earnings account.
在年末需要作一个结账分录,把股利账户的贷方余额转入留存收益账户。