books of account 帐目
- The books of account shall be kept at the office or at such other place or places as the Directors think fit.
帐簿应保存在办公室或董事会认为可靠的其他地方。 - The values of all assets are to be recorded at a historical costs at the time of acquisition.The amount recorded in books of account shall not be adjusted even though a fluctuation in their value may occur,except when state laws or regulations require specific treatment or adjustments.
在权责发生制下,收入是按照它在实际发生的期间,而不是实际收取现款的期间登记入帐;费用是在它实际发生的期间,而不是实际支付现款的期间登记入帐。 - Where accounting practice is conducted with computers, entries and corrections of account books thereof shall be in conformity with the provisions of the uniform accounting system of the State.
使用电子计算机进行会计核算的,其会计帐簿的登记、更正,应当符合国家统一的会计制度的规定。
您正在访问的是
中国词汇量第二的英语词典
更多精彩,登录后发现......