计帐

Article 15 A contractual joint venture must establish its account books within the territory of China, file its accounting statements according to relevant provisions and accept supervision by the financial and tax authorities.

第十五条合作企业必须在中国境内设置会计帐簿，依照规定报送会计报表，并接受财政税务机关的监督。

Article 34 The Ministry Finance shall promulgate regulations governing the books of account and documentary evidence.

第34条(会计帐簿凭证管理办法之订定)营业人会计帐簿凭证之管理办法,由财政部定之.

Article 28 Accounting of postal simple life insurance shall be handled independently.

第28条邮政简易人寿保险之会计帐务,应独立处理之.

Quantification is mainly discussed in three aspects: 1. The application of the methods of book keeping, 2.Apply the compensation theory of ecological benefits and social benefits of forest to account, 3.The method of statistical account accounting.

量化主要从三个方面入手探讨，1.运用会计核算的方法，2.运用生态效益和社会效益补偿性理论进行核算，3.统计帐户核算方法。

Including: Double-entry system, rules of debits and credits, accounting documents, account book and checking up property.

包括：复式簿记和借贷记帐法，会计凭证、会计帐簿、财产清查。

The Entity Principle requires each business enterprise to keep accounting records completely distinct and separate from the personal finances of the owner or any other business unit.

业主权益要求每个企业的计帐都必须与企业主或其他经济体的个人财产相区分。

Payable is a liability that requires the purchaser to make a future payment on credit purchase.

应付是一项责任,它要求购买者以计帐方式购买,并在将来付款.

He makes a couple of slip in adding up the bill.

他合计帐单时算错两处.

When he added up the figures, he carried over the total into the next year's account book.

他将数字总结后转移到下年度的会计帐上。

To ensure proper maintenance and accuracy of accounting ledgers and subsidiary records.

确保会计帐簿完整准确,并妥善保管所有凭证,附件和明细记录.

The waiter totted up the bill.

服务生合计帐单.

Address Book, Noted Book, Daily Book, Account Book, Name Card Holder, Memo Book Stationery.

采购产品地址簿, 指出本书, 每天预订, 会计帐簿,持证人的姓名, 备忘录图书文具.

Let your experts find the best prices and work with accounting on payment terms.

让您的专家确定最佳的价格，并根据支付条款处理会计帐目。

A business acquires an accounts receivable when merchandise or services are sold to customers on credit.

当商品或服务以计帐方式卖给客户时,公司需要一个应收帐户.

Please additionally submit an Audited Account of the Project supported by an auditor's report.

提交总结报告时须一并提交经审计帐目及审计师报告.

Where a royalty payment is prescribed, the parties shall prescribe in the contract a method for inspection of the relevant accounting books.

约定提成支付的，当事人应当在合同中约定查阅有关会计帐目的办法。

Foreign investment enterprises shall each keep within the Boundaries of Shanghai a complete account Book

外商投资企业必须在上海市境内设置完整的会计帐薄

Article 32 Audit institutions shall, in conducting audit, have the power to examine the accounting documents, account books, accounting statements and other information and assets relating to budgetary revenues and expenditures or financial revenues and expenditures of the auditees, and the auditees shall not refuse such examination.

第三十二条审计机关进行审计时，有权检查被审计单位的会计凭证、会计帐簿、会计报表以及其他与财政收支或者财务收支有关的资料和资产，被审计单位不得拒绝。

Demonstrate the use of double entry and accounting systems.

怎样运用复式计帐法和会计系统.