查询词典 cash book

B . the amount of a long-term equity investment acquired in the form of non-cash assets from a debtor in settlement of a debt or by swapping a creditor's claim includes the book value of the creditor's claim plus any tax payments.

企业接受的债务人以非现金资产抵偿债务方式取得的长期股权投资，或以应收债权换入长期股权投资的，按应收债权的账面价值加上应支付的相关税费，作为初始投资成本。

C. the amount of a short-term investment acquired in the form of non-cash assets from a debtor for settlement of a debt or investment received by swapping the creditor's claim should be determined according to the book value of the debt, plus any corresponding tax payments.

企业接受的债务人以非现金资产抵偿债务方式取得的短期投资，或以应收债权换入的短期投资，按应收债权的账面价值加上应支付的相关税费，作为短期投资成本。

Check the book of cash account, prepare reconciliation of bank account.

核对现金帐户，进行银行对帐单的调整。

Article 9 When a debt is liquidated by cash, the creditor shall include the difference between the book balance of the debt to be restructured and the cash received in the current profits and losses.

第九条 以现金清偿债务的，债权人应当将重组债权的账面余额与收到的现金之间的差额，计入当期损益。

Article 5 When a debt is liquidated by a non-cash asset, the debtor shall include the difference between the book value of the debt to be restructured and the fair value of the non-cash asset transferred into the current profits and losses.

第五条 以非现金资产清偿债务的，债务人应当将重组债务的账面价值与转让的非现金资产公允价值之间的差额，计入当期损益。

Where cash dividend that is declared to be distributed but not received or interest on bonds due but not received is include, the amount should be determined according to the book value of the debt, less the dividend or interest receivable and plus any tax payments.

如果所接受的短期投资中含有已宣告但尚未领取的现金股利，或已到付息期但尚未领取的债券利息，按应收债权的账面价值减去应收股利或应收利息，加上应支付的相关税费后的余额，作为短期投资成本。

Scrapped, destroyed the inventory items, in accordance with the inventory items can be deducted from the book to recover the balance of the insurance compensation and the fault of people after the amount of compensation, debit "other expenditure" subjects, according to the book inventory balance, credited to the subjects, can be recovered in accordance with compensation and the insurance compensation, such as negligence, debit "Cash","bank deposits","other receivables" and other subjects.

报废、毁损的库存物品，按照库存物品账面余额扣除可以收回的保险赔偿和过失人的赔偿等后的金额，借记"其他支出"科目，按库存物品账面余额，贷记本科目，按照可以收回的保险赔偿和过失人赔偿等，借记"库存现金"、"银行存款"、"其他应收款"等科目。

A credit cardholder who withdraws cash or overdraws quasi-credit card may not enjoy the treatment of interest-free payment period and the treatment of minimum payment, but shall pay the overdraft interests, which are calculated from the book date of the bank on the basis of the prescribed interest rate, for the cash transaction or overdraft.

贷记卡持卡人支取现金、准贷记卡透支，不享受免息还款期和最低还款额待遇，应当支付现金交易额或透支额自银行记帐日起，按规定利率计算的透支利息。

Before leaving the ship, the Master shall direct the crew members todo their utmost to rescue the deck log book, the engine log book,the oil record book, the radio log book, the charts, documents andpapers used in the current voyage, as well as valuables, postalmatters and cash money.

在离船前，船长应当指挥船员尽力抢救航海日志、机舱日志、油类记录簿、无线电台日志、本航次使用过的海图和文件，以及贵重物品、邮件和现金。

This week,we exchanged all the US dollars into RMB,bought a book of cash cheque and a book of transfer cheque,and withdrew five thousand RMB as office expenses.

这周我们把所有美元兑换成了人民币，买了现金支票和转账支票各一本，并且还取了5000元人民币作为办公室花费。

On closer examination, though, this is not a vote for multilateralism but just the opposite.

仔细审视后我们发现，这并非是对多边主义投出的赞成票，而是恰好相反。

Uncovering their weak spots, so I can defeat them.

揭露出他们的弱点，这样我就可以打败他们了。