经济业务

与普通日记账相比，特种日记账被用来记录某类经常发生的经济业务。

In contrast to the general journal , a special journal is designed to a specific type of frequently occurring business transaction .

随着会计制度的不断变革，会计核算的历史成本原则受到了冲击，越来越多的经济业务在会计核算中被要求通过修正的历史成本原则来反映。

With the reforming of accounting system , the revisory historical cost is being used in certain business transaction instead of historical cost .

将全面预算管理应用与基于J2EE的网络平台中带来四个方面的益处：一是实现了企业经济业务、预算、会计控制与计算机的有机融合；

Putting the total budget management into network based on J2EE brings four advantages : One , realized integration of the enterprise economic work , the budget , accountant controlling and the computer technology ;

日记帐是以经济业务为单位进行组织的。

The unit of organization for the journal is the transaction .

日本经济业务农协组织的作法与若干启示

Some Enlightenments from Japanese Farmers ' Cooperative Organizations for Economic Affairs

但是，它是一笔包含投资活动和筹资活动的重要的经济业务。

But it is a significant transaction involving investing and financing activities .

第五笔经济业务没有涉及现金流动。

The fifth transaction doesn 't relate to cash flows .

原始凭证反映的经济业务是否真实、合法；

Whether business transactions recorded by historical vouchers are true and regular ;

日记帐是经济业务的首次会议记录。

The journal is the accounting record in which transactions are first recorded .

在日记账中记录经济业务的过程一般包括以下五个步骤。

The process of recording transactions in journals usually follows these five steps .

日记帐把经济业务的所有会计信息都集中在一起显示。

The journal shows all accounting information about a transaction in one place .

要牢记，负债产生于过去的经济业务。

Remember , liabilities stem from past transactions .

分类现金流量表的经营性，投资性，融资性经济业务。

Classify operating , investing , and financing activities in a cash flow statement .

有关将来经济业务的合同称为承付款项。

Contracts for future transactions are called commitments .

经济业务对会计等式的影响

Effect of Business Transactions upon the Accounting Equation

该项经济业务以普通日记账的形式记录如下。

The transaction is recorded by the following entry , in general journal form .

浅析企业经济业务合法性的缺陷及对策

On the Legitimacy of Enterprises ' Business

任何单位不得以虚假的经济业务事项或者资料进行会计核算。

No unit may conduct accounting with false economic transaction and operational matters or data .

某些经济业务存户记录了，而银行尚未记录。

Certain transactions recorded by the depositor may not have been records by the bank .

方法的实质是建立包含不同经济业务类型的自动化分录表。

The essence of the method is to construct automatic entry table which contains different finance types .

然而在许多情况下，企业的经济业务不只影响一个会计期间的净收益。

In many cases , business transactions affect the net income for more than one accounting period .

因为负债只产生于过去的经济业务，这项承付款项不构成负债。

As liabilities stem only from past transactions , this commitment has not yet created a liability .

进一步讲解了工业企业经济业务的核算过程。

Have explained the course of checking and calculating of the economic business of industrial enterprise further .

各种各样的不确定性经济业务目前已经广泛地存在于企业的日常经济活动中。

All kinds of uncertain economic business now have been widely existed in daily business of enterprises .

本文认为，会计职业判断绩效是判断结果与一定的标准相符的程度，它是会计人员、经济业务事项和会计环境的函数。

We think that accounting professional judgement performance is the degree that judgement result accords with some standards .

我国的会计人才必须向国际型的目标进取，以适合企业经济业务的国际化。

Third , our accounting talents have to be more international to meet the require of international business .

除了处理日常经济业务外，不允许分部持有自己的银行帐户。

Divisions are not allowed to hold their own bank accounts , except to handle day-to-day business transactions .

用来记载经济业务的发生，明确经济责任，作为记账根据的书面证明。

Used to record transactions occur , clear economic responsibility , as accounting according to the written proof .

所有这些承付款项的共同特点是打算在将来完成经济业务。

The common quality of all these commitments is an intent to enter into transactions in the future .

同一项经济业务或事项，往往因选择不同的会计政策会产生不同的甚至是相反的会计结果，进而影响企业缴纳税款的状况。

Different accounting policies will lead to different accounting results , which will affect an enterprise tax payout .