method of accounting

英 [ˈmeθəd ɒv əˈkaʊntɪŋ]

美 [ˈmeθəd əv əˈkaʊntɪŋ]

网络  会计方法

网络

英英释义

noun

• a bookkeeper's chronological list of related debits and credits of a business
  Synonym:accountingaccounting system

双语例句

• Returning to a rational way of thinking, the methods in this regard should be traditionally and gradually transformed into a method of accounting system.
  正本清源，会计规范研究方法应回归为会计一般研究方法，并可过渡为会计系统研究方法。
• Accounting allocation is a procedure which is widely used in financial accounting. With the development of present value technique, interest method will increasingly become one important method of accounting allocation.
  会计分配是财务会计中运用得较为广泛的一种程序，随着现值技术的完善和发展，利息法将日益成为重要的会计分配方法。
• The innovation of this paper consists in compiling a briefcase of a given corporation on the basis of research achievement-setup of accounting of human capital and method of accounting operation.
  本文的创新之处在于对人力资本权益确立的基础上，根据研究的成果一一人力资本核算账户的设置和账务处理方法，编制了一个具体企业的简明核算案例。
• Debit-credit system must be come the unifying account method of accounting unit in China.
  借贷记帐法应成为我国全民会计单位统一的记帐方法。
• A method of accounting for uncollectible accounts in which an estimate is made of the amount of sales on account for which payment will not be received.
  是指在会计期末时，将期间的赊账、坏账编制分录为费用和一个备抵账户，在以后实际发生坏账时冲减该备抵账户的会计方法。
• Equity method of accounting
  产权会计法、权益公计法
• In the part of accounting change: it introduces the concepts and accounting method of accounting policy and accounting estimate.
  对会计变更的介绍，分别就会计政策变更和会计估计变更介绍了他们的基本概念和会计处理方法。
• This paper first reviews the existing method of accounting treatment on executive stock options in China, and then analyses the reasons for many methods being used simultaneously, and puts forward a new method of accounting treatment on executive stock options based on the viewpoint of profit distribution.
  归纳和评价我国现行的经理人股票期权会计处理方法，分析多种会计处理方法并存的原因，并基于利润分配观，对经理人股票期权会计处理进行创新。
• This essay points out the contradiction between the general financial rules and the new accounting systems and advances a new method of accounting by studying the issue of the fixed assets investment accounting in the new accounting systems.
  本文通过学习新制度对讨论固定资产投资转出以及接受固定资产的核算问题，指出了财务通则与会计制度上的矛盾，并提出了帐务处理的方法。
• Accrual basis: as opposed to cash accounting, a method of accounting whereby transactions are recorded as they occur and not when cash is exchanged;
  应收应付制&同收付实现制相反，这是一种有交易就记录，而非有现金交易才记录的会计制；