会计科目表

SAP的会计科目表分为两层管理：集团层和公司代码层。

The Chart of Accounts in SAP consists of two management levels : the group level and the company code level .

会计科目表：为特殊目的而设立并经过系统整理的帐户一览表，注有帐户名称和帐号。坏帐准备金在会计报表中作为应收帐款的备抵项目列示。

" chart of accounts : A systematically arranged list of accounts applicable to a specific concern giving account names and numbers , if any . " The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement .

谈会计科目表中将累计折旧列为资产类的缺陷

In Accounting Title , Defect of Dividing Accumulated Depreciation into kind of Asset

公司制证券交易所应于每月十日以前，向本会申报上月份会计科目月计表。

A company type stock exchange shall file with the commission the monthly accounting report of the previous month before the tenth day of each month .

过账前会计科目结算及试算表预览。

Account balance trial balance preview before posting .