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| 11. | 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。 |
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| 12. | entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset |
| 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。 |
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| 13. | Notice that in most cases, the currency is a fiat money: that is, it is not backed by any commodity/ |
| 港府只是武断地限制一些条件,如果符合了,那就可以称它为港元,其实那背后的信用本身政府和银行都存在在那货币当中,那银行又何乐而不为的借政府的"信用"而一定要发自己的的货币呢?政府已为你推广了,银行要推广自己的干什麽? |
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| 14. | such as borrowing money from banks, issuing securities and stocks and credits and seeking value-aadded asset |
| 企业负债经营是企业在一定风险条件下为追求经济利益最大化,通过银行借款、行债券以及商业信用等形式吸纳资金,并利用这些资金从事生产经营活动,追求资产保值、值的一种经营方式。 |
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| 15. | Article 39 These Measures shall also, mutatis mutandis, apply to overseas use of foreign exchange funds by |
| 第三十九条保险资产管理公司外汇资金境外运用参照本办法执行。 |
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| 16. | They give the location, name and everything else just by scanning the computer's asset barcode or using |
| 只要用电脑扫描产品条码或条码下面的号码，它就标出位置、称等全部信息。 |
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| 17. | Brokers annualize a yield on an investment by multiplying weekly dividends by 52 and dividing the answer by |
| 交易商们用每周股利乘以五十二再除以每股的净资产值算出每年的投资收入 |
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| 18. | acquires a patent by purchase from the inventor or other holder, the purchase price should be recorded by |
| 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。 |
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| 19. | "book value:The monetary amount by which an asset is valued in business records, a figure not necessarily |
| 帐面价值:商业记录中标明资产价值的货币量,其数值不一定同公开市场中的资产价值相一致。 |
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| 20. | Article 32 In case an enterprise surely needs to accelerate the depreciation of any fixed asset by virtue |
| 第三十二条企业的固定资产由于技术进步等原因，确需加速折旧的，可以缩短折旧年限或者采取加速折旧的方法。 |
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