These costs are charged to an asset account entitled organization costs.
这些成本计入一个名为开办费的资产账户。
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。
How is the Accumulated Depreciation account similar to other asset accounts you have seen in the past?
累计折旧科目与你以前见过的哪些资产会计科目相似？
A cost that will benefit more than one accounting period usually is recorded by debiting an asset account.
超过一个会计期间受益的成本常常通过借记一个资产账户。
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。
The cost of the truck is. entered in an asset account, which in essence represents the advance purchase of these transportation services.
这辆卡车的成本记入资产账户，事实上代表了对这些运输服务的预购。
The cost of the truck initially is debited to an asset account, because this purchase of these "transportation services" will benefit many future accounting periods.
这辆卡车的成本在一开始被记入资产账户，因为购买这些运输服务将使将来若干会计年度受益。
The accounting double entry is you record an increase in the cash asset account on the balance sheet and a corresponding equal increase in the advertising revenue account.
那么在复式记帐制下，你资产负债表上的现金资产帐户会有一笔增加的记录，同时在广告收入账户上有相对应的一笔同样大小的增加记录。
When a company acquires a patent by purchase from the inventor or other holder, the purchase price should be recorded by debiting the intangible asset account, Patents.
当一家公司通过向发明者或其他持有者购买而获得专利权时，购买价格应记到专利权这个无形资产账户。
When a company acquires a patent by purchase from the inventor or other holder , the purchase price should be recorded by debiting the intangible asset account , Patents .
当一家公司通过向发明者或其他持有者购买而获得专利权时，购买价格应记到专利权这个无形资产账户。
The purchaser records the identifiable assets it has purchased at their fair market values, and then debits any additional amount paid to an asset account entitled Goodwill.
买家将其购买的可确认资产以公平市价记录，支付的所有剩余金额全部借记到名为商誉的资产账户。
When you pay the credit card bill, you would record a decrease in the cash asset account on the balance sheet and a decrease in the "accounts payable" account on the balance sheet.
当你支付信用卡账单，你将在资产负债表上现金资产帐户记录一笔减少，同时在“应付账款”账户上减少同样大小的数额。
There is no theoretical objection to crediting an accumulated amortization account rather than the intangible asset account, but this method is seldom encountered in practice.
理论上不反对贷记累计摊销账户而非无形资产账户，但这种方法在实践中很少遇到。
The basic working tool is the "T"account, which provides a simple means of tracing, step by step, the effects ofthese transactions on both the asset and liability sides of bank balancesheets.
基本的工具是通过“T”账户，它提供了一种简单的方法来一步一步地追踪这些交易活动对于银行资产负债表中的资产和负债两方面的影响。
Then it uses the information to generate three entry elements (one each for the expense, tax, and asset categories), each of which has detail, account, and amount children.
然后它使用此信息生成三个entry元素（分别对应于支出、税以及资产三个类别），其中每个元素具有detail、 account和amount子元素。
More often it simply means different rules: central Banks need to take asset prices more into account in their decisions.
更多的时候更好就意味着不同的规则：央行在作决定的时候需要更多的考虑资产价格。
It doesn't take into account the user's department, which is crucial for asset management, nor does the registration process accept all of the user's data.
它并没有考虑用户的部门，而该因素对于资产管理至关重要，同时注册过程也无法接受用户所有的数据。
In case the asset in this Account is not enough for repayment of due principal and interest, the Lender shall be entitled to collect from any Account opened by the Borrower with any branch of ICBC.
如该帐户资产不足以归还到期的贷款本息，贷款人有权从借款人在中国工商银行任何分支机构开立的任何帐户划收。
He would like central Banks to have a longer focus and also take into account output, the exchange rate and asset prices, especially housing, as well as consumer prices.
他希望各国央行把目光放得更远，并考虑其他因素，如产出、汇率和资产价格，尤其是房产价格，以及消费价格。
A branch that has been authorized to engage in securities business for the account of the securities company or securities asset management business may not engage in other businesses.
分公司经授权经营证券自营业务或者证券资产管理业务的，不得经营其他业务。
On the basis of discussing highway managing right, highway administration organization should regard highway managing right as the fixed asset to account.
在探讨公路经营权的基础上，提出了公路经营管理机构应将公路经营权作为固定资产核算的观点。
So this article puts forward the competence view of account asset, expects to realize the theory of firm account asset and improves the reporting quality of finance information.
因此，本文提出会计资产的能力观，期望能加深对企业会计资产的理论认识，促进企业财务报告的改进和提高财务信息的披露质量。
Collection of an account receivable previously written off is evidence that the write-off was an error; the receivable should therefore be reinstated as an asset.
收回已核销的账款证明原来的核销是个错误，因此该笔应收款应重新被列为资产。
Because effective key account managers are an extremely valuable organizational resource, the firm should treat them as an asset rather than as an expense.
能力较强的大客户经理是一项极为有价值的组织资源，公司应该将其视为资产，而非成本。
Because effective key account managers are an extremely valuable organizational resource, the firm should treat them as an asset rather than as an expense.
能力较强的大客户经理是一项极为有价值的组织资源，公司应该将其视为资产，而非成本。
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