balance sheet accounts

The permanent accounts are also called the balance sheet accounts, which include the asset, liability, and owner's equity accounts.

永久性账户也称为资产负债表账户,包括资产、负债和业主权益类账户。

Preparing income statement and balance sheet based on the balance in the ledger account.

根据账户余额编制收益表和资产负债表。

The form of record used to record the changes of increase and decrease in an individual item of balance sheet or income statement is called an account, or a ledger account.

用来记录资产负债表或收益表中每一项目增减变化的记录表就称为账户,也称为分类账账户。

The information from the comparative balance sheets, the income statement and some related accounts is the basis of the preparation of the statement of cash flows.

比较资产负债表、损益表和一些账户是编制现金流量表的基

double account form of balance sheet

复帐户式资产负债表

When the direct write-off method is in use, the accounts receivable will be listed in the balance sheet at their gross amount, and no valuation allowance will be used.

当使用直接核销法时,资产负债表列示应收账款的总额,不使用备抵账户。

Plant assets are shown in the balance sheet at their book values (or carrying values).

资产负债表中固定资产以账面净值(实际值)列示。

The basic data used to determine cash flows can be obtained from the balance sheet, the income statement and some accounts in the ledger.

确定投资活动产生的现金流量的基础性数据可以从资产负债表、损益表以及有关账户中取得。

The balance sheet of Royal, Simon, and Tate appears as follows after the loss on the sale of the assets has been entered in the partners' capital accounts...

在出售资产的损失计入合伙人资本账户之后,罗亚尔、西蒙和塔特合伙企业的资产负债表如下…

Solarwind Corporation reports in its balance sheet the investment in BA Company, Stock at $2 under the caption Long-term Investments.

在太阳风公司的资产负债表中,股票投资--BA公司账户以2美元的金额列示在长期投资项目下。

In a balance sheet, accrued liabilities frequently are included in the amount shown as "accounts payable."

在资产负债表中,应计负债常常包含在"应付账款"中。

Apart from the balance sheet and the income statement, there are other transactions recorded in relating accounts as follow...

除了资产负债表和损益表之外,该公司还有其他一些在相关的账户中已经记录的有关的业务…

We can determine directly the amounts of cash flows from accounts concerned, and calculate the amounts using the data from the balance sheet and the income statement.

我们既可以直接从有关账户中确定,也可以利用资产负债表和损益表中的数据计算确定。

On the balance sheet, however, the entire amount of all cash accounts will be shown under a single heading, cash.

然而,所有这些现金账户的总额都将作为现金这一个项目列示于资产负债表上。

For this reason, the Treasury Stock account should appear in the balance sheet as a deduction in the stockholders' equity section.

因此,库藏股票账户应作为股东权益项目的减项,出现在资产负债表中。

As these services are received, however, the cost of the truck gradually is removed from the balance sheet and allocated to expense, through the process called "depreciation".

然而,当这些服务被消费时,卡车的成本也逐渐通过折旧从资产负债表上消除而进入费用账户。

Thus, writing off an uncollectible account does not change the net realizable value of accounts receivable in the balance sheet.

因此,核销坏账并不改变资产负债表中应收账款的可实现净值。

Specify each account affected by the transaction and classify it by type (asset, liability, or owner's equity).

具体确认交易影响的账户及其性质(资产、负债或业主权益),