bookkeeping的意思|bookkeeping的解释-里氏词典

bookkeeping ['bʊk`kipɪŋ]

n. 簿记

[经] 簿记, 簿记学

He go on a refresher course in bookkeeping.
他继续学习笔记进修课程。
Since when has she been learning bookkeeping?
她从什么时候起学薄记的？
I have a good knowledge of double-entry bookkeeping.
本人对联单记账十分熟练。

bookkeeping

[ noun ]
the activity of recording business transactions
<noun.act>

Bookkeeping \Book"keep`ing\, n.
The art of recording pecuniary or business transactions in a
regular and systematic manner, so as to show their relation
to each other, and the state of the business in which they
occur; the art of keeping accounts. The books commonly used
are a daybook, cashbook, journal, and ledger. See {Daybook},
{Cashbook}, {Journal}, and {Ledger}.

{Bookkeeping by single entry}, the method of keeping books by
carrying the record of each transaction to the debit or
credit of a single account.

{Bookkeeping by double entry}, a mode of bookkeeping in which
two entries of every transaction are carried to the
ledger, one to the Dr., or left hand, side of one account,
and the other to the Cr., or right hand, side of a
corresponding account, in order tha? the one entry may
check the other; -- sometimes called, from the place of
its origin, the Italian method.

She quit a bookkeeping job because the fire department-rescue squad was outside her window.
However, Fitzwater said that these changes dealt mostly with bookkeeping methods. "I don't know about the budget stuff.
Contradictory bookkeeping procedures and a desire to boost commissions within the treasurer's office contributed to losses of $279 million in the state's investment fund, Gov. Arch Moore said.
Critics contend much of the alleged savings is illusory _ bookkeeping gimmicks, sales of federal assets and other devices that do little to alleviate the government's long-term deficit problem.
Ad executives say CBS's moves are no more than fancy bookkeeping that masks price cuts.
Braniff said the FAA cited it primarily for "administrative deficiencies," including bookkeeping problems.
The Union Settlement Training School offers training in medical transcription, word processing and junior bookkeeping and is exploring additional areas of training.
And it comes with a detailed tutorial on double entry bookkeeping. Just as word processors correct typing errors, so Megatech says its Tas Books acts as an account processor.
Despite its name, it is a bookkeeping account which must be spent according to annual congressional directives.
He accused his superior officers of "double bookkeeping."
It is primitive single-entry bookkeeping to count only government liabilities while ignoring government assets.
For example, the SEC bars an accountant from keeping an audit client's books, but institute rules permit the practice if the client's management makes the final decisions on how to do the bookkeeping.
For instance, there is less need to send out invoice reminders to customers and there is less requirement for internal credit control and bookkeeping.
Although it isn't clear how much of the blame belonged to Mr. Teale, a 1989 study commissioned by the Florida Insurance Department uncovered an organizational and bookkeeping disaster, compounded by faulty regulatory oversight.
Despite the Byzantine bookkeeping, he prefers accounting to other businesses in Iran, which are subject to the state's fickle attitude towards profit and private property.
While Mr. Cassoni trimmed last year's loss by 70% from a year earlier through bookkeeping changes and some cost-cutting, revenue from outside customers dropped 4% in a banner year for the rest of the industry.
But after Salomon's admission, 98 members of the agencies' dealer groups also came forward to tell the Securities and Exchange Commission that they had used the same process, which violated securities laws on bookkeeping and records.
Congress has already appropriated funds for the railroad for 1989 and 1990; the vetoed bill includes authorizations for those years simply for bookkeeping reasons.
Under the budget law, the accounting changes could be used to create bookkeeping savings that could then finance tax cuts immediately.
An Italian magistrate has charged the head of Italy's dominant merchant bank, Mediobanca, with deceitful bookkeeping, newspapers reported Sunday.
Reached at his home, Mr. Angarola said his resignation was unrelated to the bookkeeping problems.
Forcing colleges to depreciate "would only boost our bookkeeping costs for no reason," he says.
And Clark claims that discrepancies in his state expense account records are no more than bookkeeping errors.
The university under Holderman's leadership also has been criticized by lawmakers for sloppy bookkeeping and using public funds, employees and equipment to operate the school's 10 private fund-raising foundations.
An election-year bookkeeping change pushed by the Reagan administration will cause official estimates of the U.S. trade deficit to drop $1.5 billion a month, even though the actual imbalance won't have changed at all.
Swans called the allegations groundless, but acknowledged bookkeeping problems, including a failure to send to the IRS about $80,000 withheld from employee paychecks.
Kidder agreed to improve certain bookkeeping procedures and to maintain an accurate account of its safekeeping procedures for customer accounts.
For bookkeeping reasons, Temple-Inland, a paper, pulp and financial services concern, doesn't expect to report a material gain on the sale.
When the supply of operating losses grew thin, the deal-makers turned to so-called nonoperating losses, or those bookkeeping losses the Alaskan companies claimed on the drop in value of their resources, such as timber, oil and gas.
The pool, formed in 1970, is a bookkeeping arrangement that allows insurance companies to share the risk of huge workers' compensation claims.

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