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accounting equation

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accounting equation是什么意思
英式音标:[əˈkaʊntɪŋ iˈkweiʃən]英式读音
美式音标:[əˈkaʊntɪŋ ɪˈkweʒən]美式读音
词汇分类:会计专业英语词汇表,2012年度注册会计师全国统一考试辅导教材:英语
词义:

释义

会计等式;

英英释义

Accounting equation

The basic accounting equation, also called the balance sheet equation, represents the relationship between the assets, liabilities, and owner's equity of a business. It is the foundation for the double-entry bookkeeping system.

以上来源于:Wikipedia

用法:

双语例句

The equilibrium, which the bookkeeping record achieves through the accounting equation, is an essential feature of double entry.
薄记记录通过运用会计等式所达到的平衡关系是复式记帐的一个重要特点。

The essay points out that the three accounting equalities should be applied in accounting at the same time.
从而论证了三个会计等式应该同时运用于企业财务与会计核算上的理论依据和实际操作方式。

权威例句

accounting equation

Accounting Equation

Accounting Equation

Debating the 'Evolution of Accounting Equation': A Cross-Case Analysis Approach

Evolution of Accounting Equation: Evidence of Companies Quoted on Dar es Salaam Stock Exchange-Tanzania

Using accounting equation analysis to teach the statement of cash flows in the first financial accounting course

Construction and Definition of Customer Equity Based on the Accounting Equation

Reconciliation of net income to cash flow from operations: an accounting equation approach

Reconciliation of net income to cash flow from operations: an accounting equation approach

An Experiment Examining the Effects of Transaction Scope and Accounting Equation Emphasis on Students Learning to Journalize
造句:

1. Which of the following is the fundamental accounting equation?

下面哪个选项是最基本的会计等式?

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2. A transaction could affect only one, two, or all three elements of the accounting equation.

一个交易可能会影响只有一个、两个或三个要素的会计等式。

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3. The balance sheet reflects the basic accounting equation and the means of financing the organization's assets.

资产负债表反映基本会计等式和为公司提供资金来源的手段。

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4. On the basis of the accounting equation, the financial position and the operating result of a business can be recorded and reported to the interested users of accounting.

根据会计等式,就可以记录企业的财务状况和经营成果,并向有利益关系的会计信息使用者报告。

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5. A step-by-step analysis is provided to demonstrate how cash flow can be obtained using the basic accounting equation.

先对基本会计等式进行逐步的分析,推导出现金流量的计算步骤。

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6. The accountant must determine the most appropriate way to record each transaction and to recognize its economic impact on the accounting equation.

会计人员必须采用最适当的方法处理这每一笔交易,判断到它对会计平衡的经济影响。

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7. The accounting equation reflects the relationship among assets, liabilities, and owner's equity.

会计等式反映了资产、负债和业主权益之间的关系。

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8. Every business transaction, no matter how simple or how complex, can be expressed in terms of its effect on the accounting equation.

每笔经济业务,无论如何简单或复杂,都可以按其在会计等式上的影响表述。

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9. The equilibrium which the bookkeeping record achieves through the accounting equation is an essential feature of double entry.

簿记记录通过运用会计等式所达到的平衡关系是复式记账的一个重要特点。

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10. Show the BSE (Balance Sheet Equation) effects of the following events under the 3 accounting alternatives described on pp. 2 and 3.

请分别说明在第2页和第3页描述的3种会计处理方法下,BSE(资产负债表等式)对下列事项的影响。

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11. Show the BSE (Balance Sheet Equation) effects of the following events under the 3 accounting alternatives described on pp. 2 and 3.

请分别说明在第2页和第3页描述的3种会计处理方法下,BSE(资产负债表等式)对下列事项的影响。

youdao

accounting equation

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