Bank base rates of 7 per cent are too high. 7%的银行基准利率太高了。
In a western accounting system, the information about each business transaction is initially recorded in an accounting record called a journal. 在西方会计体系中,有关每笔经济交易的资料最初是记在一本叫做“日记账”的会计账上。
Battered banks are set to cushion the blow of further credit-related losses by exploiting a controversial accounting rule that enables them to record exceptional gains when their financial health deteriorates. 受到重创的银行业计划利用一个备受争议的会计规则,来缓冲与信贷相关的进一步损失所带来的打击。当他们的财务健康恶化时,该会计规则使得他们能够记录一些特殊收益。
A special journal is an accounting journal designed to record one specific type of transaction, such as credit sales. 特种日记账是用来记录一种特殊类型会计事项的会计日记账。
Manual accounting systems use special journals to record transactions by category. 手工会计系统根据种类使用专门的日记账来记录交易。
The premise of accounting measurement, record and report is identifying environmental assets. 对环境资产的确认是研究其计量、记录与报告的前提。
Since the journal is the accounting record in which transactions are first recorded, it is sometimes called the book of original entry. 由于日记账是经济业务被首次记录的会计账簿,因而有时亦称其为原始分录账簿。
The journal is the accounting record in which transactions are first recorded. 日记帐是经济业务的首次会议记录。
Similarly, one accounting entity may record a transaction as an investment, while the other accounting entity may record it as a capital contribution. 同样,一个会计单位可以把一笔交易记为投资,而另一个会计单位可以把它记为缴入资本。
Since the journal is the accounting record in which transactions are first recorded, it is sometimes called the book of original entry. Bookkeeping means the recording of transactions, the recording-making phase of accounting. 论商事账簿的制作、保管义务及证据效力由于日记账是经济业务被首次记录的会计账簿,因而有时亦称其为原始分录账簿。
No accounting convention can capture his Sterling record. 没有哪种会计惯例能够解释他的非凡记录。
CAMA ( Centralised Automatic Message Accounting) digital magnetic tape record type strong-motion instrument 集中式自动信息记帐数字磁带记录强震仪
The traditional orientation of accounting was to record transactions at their historical cost. 会计的统计方法是按原始成本记录交易数量来进行的。
The internal control can keep enterprise operate safely, well-regulated and accounting record correct. 内部控制对企业实现经营信息正确记录和处理、财产安全、运行有序均有重要意义。
Internal accounting control system is a part of internal control system and also a directly influential control of the factuality and reliability of accounting record. 内部会计控制属于内部控制系统的子系统,对会计记录的真实性、可靠性等有直接影响的控制。
The fourth part is focus on the accounting aspect including the record to the reform scheme. 第四章有关上市公司会计方面,主要涉及上市公司改革过程中对不同方案的会计处理。
The Annotate of Heating Metering Accounting by Six Years Record 6年实录诠释供热计量收费
The financial accounting file is the original record formed in enterprise's production and operating activities, network analysis, study and utilize these precious data materials scientifically, perfect enterprise's operating mechanism, ask the important insurance of survival and development in keen competition. 财会档案是企业生产经营活动中形成的原始记录,科学地系统分析、研究和利用这些珍贵的数据材料,是完善企业运行机制,在激烈的竞争中求生存发展的重要保证。
CLinical Accounting InforMation ( CLAIM) is a standard for the exchange of data between patient accounting systems and electronic medical record ( EMR) systems. CLinicalAccountingInforMation(CLAIM)是日本开发的电子病历系统与医务结算系统间的数据交换规格。
From the viewpoint of business philosophy in many enterprises, the value of a brand is not in the accounting record of these enterprises, but in the psychology of their customers. 从企业经营哲学角度看,品牌的价值不是在企业账面上,而是在消费者心目中。
Accounting is to affirm, record, report economic operation and supply accounting information for people correlated to make policy. 而会计则是确认、记录、计量和报告经济活动,向相关利益者提供决策所用的会计信息。
The main task for incom tax accounting is to account, to record, to pay and to spread out beyond period. 所得税会计的主要任务是对所得税的计算、记录、交纳和跨期摊配。
The accounting problems to be resolved involve the problems of accounting confirmation, accounting measurement, accounting record and accounting report. 所谓会计问题,就是要解决有关会计的确认、计量、记录和报告问题。
Modern enterprises often appear in the form of groups. Each member of the group all has its own accounting record. 现代企业往往是以集团形式出现的,集团内部各成员都有自己的会计记录。
The present financial innovation makes a great impact on the traditional accounting confirmation, calculation, record and report? 当代金融创新对传统的会计确认、计量、记录和报告形成了巨大影响。
The accounting record of carbon emission rights is discussed by setting account and accounting treatment. 通过设置账户、账务处理对碳排放权会计记录进行了探讨。
Soon afterwards, the accounting fraud of WorldCom refreshes the record set up by Enron. 事隔不久,美国世通公司会计舞弊案件再次刷新了这一纪录。
The accounting treatment problems of carbon emission rights are deeply analyzed including the accounting recognition, accounting measurement, accounting record and disclosure of carbon emission rights. 深入研究了碳排放权的会计处理问题,包括碳排放权的会计确认、会计计量、会计记录以及披露。
In the new accounting standards, the accounting record is different, on the basis of categories of financial property. 在新准则中,对金融资产和金融负债进行了分类,然后根据分类的不同进行不同的会计处理记录。
We need to establish a Resources Environment Accounting system to measure, record, calculate, summarize and report the forestry resource property and Environment cost ina Forestry-Paper Integration enterprise generally, continually and systematically. 所有这些,需要建立一种完善的资源&环境核算体系,全面、连续、系统地记量、记录、计算、汇总和报告林纸一体化企业的森林资源资产和环境成本。