查询词典 asset account

But "human asset" account can't reflect a enterprise's total expenses of human asset.

但是"人力资产"账户不能全面反映企业对其人力资产的总开支。

This is a valuation of offset account, which means that the balance is offset against the related asset account.

这是估价或备抵账户，它意味着其余额应与有关的资产账户相抵消。

This paper will provide the basics information about emerging of HR asset, the intension of HR asset account method, as well as the relationship between HR and HR assets; followed by an analysis on the booking method for HR assets.

文章阐述了人力资本会计产生的基础，人力资本会计理论的内涵以及人力资本会计与人力资源会计的联系和区别，并在此基础上分析了人力资本会计的账务处理方法

Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount.

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。

Upon the disposal or retirement of a depreciable asset, the cost of the property is removed from the asset account, and the accumulated depreciation is removed from the related contra-asset account.

当一项折旧范围内的资产退出使用或被处置时，该项资产的成本要从资产账户中转出，累计折旧也要从相关的资产对冲账户中转出。

In depreciation where the annual charge for depreciation is the amount obtained by applying a fixed percentage to the diminishing balance of the asset account, that is the balance after deducting preceding depreciation provisions; or by applying a diminishing rate to the original cost of the asset.

即在折旧时采取以下方法计算年折旧额：（1）对资产帐户的递减余额（即扣减历年折旧额后的余额）使用一个固定的百分比；或（2）对资产的原始成本使用一个递减比率。

In depreciation where the annual charge for depreciation is the amount obtained by applying a fixed percentage to the diminishing balance of the asset account, that is the balance after deducting preceding depreciation provisions; or by applying a diminishing rate to the original cost of the asset.

即在折旧时采取以下方法计算年折旧额：（1）对资产帐户的递减余额（即扣减历年折旧额后的余额）使用一个固定的百分比；或（2）对资产的原始成本使用一个递减比率。可免除的；可扣减的

Declining balance method; reducing charge method In depreciation where the annual charge for depreciation is the amount obtained by applying a fixed percentage to the diminishing balance of the asset account, that is the balance after deducting preceding depreciation provisions; or by applying a diminishing rate to the original cost of the asset.

余额递减法；递减计提法即在折旧时采取以下方法计算年折旧额：（1）对资产帐户的递减余额（即扣减历年折旧额后的余额）使用一个固定的百分比；或（2）对资产的原始成本使用一个递减比率。

The Allowance of Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.

Page 59 of 122 会计英语&坏账准备&账户通常被称为备抵账户或计价账户，这两个提法都表明该账户通常表现为贷方余额，与资产账户—&应收账款&相抵消，以全面反映该项资产在资产负债表中应显示的价值。

The Allowance of Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.

Page 59 of 122 大家网会计英语论坛 bbs.topsage.com/index_111.html 会计英语&坏账准备&账户通常被称为备抵账户或计价账户，这两个提法都表明该账户通常表现为贷方余额，与资产账户—&应收账款&相抵消，以全面反映该项资产在资产负债表中应显示的价值。

It goes back to what I told you...

现在回到我告诉过你的。。。

With a supporter in Mr Charest and an admirer in Mr Dumont, Mr Harper may be encouraged to call an election himself.

由于在沙雷那边有个支持者，杜蒙那边有个崇拜者，鼓励哈珀为自己举行一次选举。