1、There is no theoretical objection to crediting an accumulated amortization account rather than the intangibleasset account, but this method is seldom encountered in practice.(理論上不反對貸記累計(jì)攤銷賬戶而非無形資產(chǎn)賬戶，但這種方法在實(shí)踐中很少遇到。)
2、The accounting double entry is you record an increase in the cashasset account on the balance sheet and a corresponding equal increase in the advertising revenue account.(那么在復(fù)式記帳制下，你資產(chǎn)負(fù)債表上的現(xiàn)金資產(chǎn)帳戶會有一筆增加的記錄，同時(shí)在廣告收入賬戶上有相對應(yīng)的一筆同樣大小的增加記錄。)
3、The purchaser records the identifiable assets it has purchased at their fair market values, and then debits any additional amount paid to anasset account entitled Goodwill.(買家將其購買的可確認(rèn)資產(chǎn)以公平市價(jià)記錄，支付的所有剩余金額全部借記到名為商譽(yù)的資產(chǎn)賬戶。)
4、The usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangibleasset account.(攤銷的一般會計(jì)分錄由借記攤銷費(fèi)和貸記無形資產(chǎn)賬戶組成。) hAo86.com
5、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.(它并沒有考慮用戶的部門，而該因素對于資產(chǎn)管理至關(guān)重要，同時(shí)注冊過程也無法接受用戶所有的數(shù)據(jù)。)
6、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.(分公司經(jīng)授權(quán)經(jīng)營證券自營業(yè)務(wù)或者證券資產(chǎn)管理業(yè)務(wù)的，不得經(jīng)營其他業(yè)務(wù)。)
7、The influence on financial statement when customer asset was added to traditional account is expatiated.(分析了顧客資產(chǎn)加入到傳統(tǒng)會計(jì)核算中對財(cái)務(wù)報(bào)表的影響。)
8、These costs are charged to anasset account entitled organization costs.(這些成本計(jì)入一個(gè)名為開辦費(fèi)的資產(chǎn)賬戶。)
9、The cost of the truck initially is debited to anasset account, because this purchase of these "transportation services" will benefit many future accounting periods.(這輛卡車的成本在一開始被記入資產(chǎn)賬戶，因?yàn)橘徺I這些運(yùn)輸服務(wù)將使將來若干會計(jì)年度受益。)
10、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.(基本的工具是通過“T”賬戶，它提供了一種簡單的方法來一步一步地追蹤這些交易活動對于銀行資產(chǎn)負(fù)債表中的資產(chǎn)和負(fù)債兩方面的影響。)
11、The cost of the truck is. entered in anasset account, which in essence represents the advance purchase of these transportation services.(這輛卡車的成本記入資產(chǎn)賬戶，事實(shí)上代表了對這些運(yùn)輸服務(wù)的預(yù)購。)
12、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個(gè)entry元素（分別對應(yīng)于支出、稅以及資產(chǎn)三個(gè)類別），其中每個(gè)元素具有detail、account和amount子元素。)
13、A cost that will benefit more than one accounting period usually is recorded by debiting anasset account.(超過一個(gè)會計(jì)期間受益的成本常常通過借記一個(gè)資產(chǎn)賬戶。)
14、The Allowance for Doubtful Accounts often is described as a contra-asset account.(壞賬準(zhǔn)備是一個(gè)資產(chǎn)對沖賬戶。)
15、When you pay the credit card bill, you would record a decrease in the cashasset account on the balance sheet and a decrease in the "accounts payable" account on the balance sheet.(當(dāng)你支付信用卡賬單，你將在資產(chǎn)負(fù)債表上現(xiàn)金資產(chǎn)帳戶記錄一筆減少，同時(shí)在“應(yīng)付賬款”賬戶上減少同樣大小的數(shù)額。)
16、When a company acquires a patent by purchase from the inventor or other holder, the purchase price should be recorded by debiting the intangibleasset account, Patents.(當(dāng)一家公司通過向發(fā)明者或其他持有者購買而獲得專利權(quán)時(shí)，購買價(jià)格應(yīng)記到專利權(quán)這個(gè)無形資產(chǎn)賬戶。)
17、How is the Accumulated Depreciation account similar to otherasset accounts you have seen in the past?(累計(jì)折舊科目與你以前見過的哪些資產(chǎn)會計(jì)科目相似？)
18、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.(如該帳戶資產(chǎn)不足以歸還到期的貸款本息，貸款人有權(quán)從借款人在中國工商銀行任何分支機(jī)構(gòu)開立的任何帳戶劃收。)
19、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，本文提出會計(jì)資產(chǎn)的能力觀，期望能加深對企業(yè)會計(jì)資產(chǎn)的理論認(rèn)識，促進(jìn)企業(yè)財(cái)務(wù)報(bào)告的改進(jìn)和提高財(cái)務(wù)信息的披露質(zhì)量。)
20、On the basis of discussing highway managing right, highway administration organization should regard highway managing right as the fixed asset to account.(在探討公路經(jīng)營權(quán)的基礎(chǔ)上，提出了公路經(jīng)營管理機(jī)構(gòu)應(yīng)將公路經(jīng)營權(quán)作為固定資產(chǎn)核算的觀點(diǎn)。)
