recording balance

To develop knowledge and understanding of the operational aspects of maintaining accounting systems and procedures relating to invoicing, receipts and payments, recording income and expenditure, the preparation of ledger accounts, and the preparation of an initial trial balance.

学习并理解有关开具发票、收款和付款、记录收入和支出、编制分类帐帐户以及编制初期试算表的会计系统和流程的操作知识。

China has edged towards external balance, even recording a rare trade deficit in March.

中国已经在小步走向外部平衡, 3月份甚至出现了罕见的贸易逆差.

The procedures above describe the balance sheet approach to estimating and recording credit losses.

以上步骤介绍了资产负债表法对信用损失的预估和记录.

A system and process of gathering and recording financial information that provides a continuous balance between assets and liabilities.

收集和记录财务住处的制度和过程，并据此不断提供资产和负债之间的余额。