asset account

The purchaser records the identifiable assets it has purchased at their fair market values, and then debits any additional amount paid to an asset account entitled Goodwill.

买家将其购买的可确认资产以公平市价记录，支付的所有剩余金额全部借记到名为商誉的资产账户。

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The cost of the truck initially is debited to an asset account, because this purchase of these "transportation services" will benefit many future accounting periods.

这辆卡车的成本在一开始被记入资产账户，因为购买这些运输服务将使将来若干会计年度受益。

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Industrialization management for soil and water conservation industrial resources is that regarding soil and water conservation industrial resources as asset, setting up account and bring it into accounting and supervision according to its propriety ownership, resource kinds and engineer types.

水土保持资源资产化管理，就是把水土保持产业资源作为资产，分别按其产权归属、资源类别、工程类型建立账户并纳入会计核算和监督管理。

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These costs are charged to an asset account entitled organization costs.

这些成本计入一个名为开办费的资产账户。

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Therefore, whether the Chinese monetary policy should take the changes of asset prices into account and then adjust in time has become the focus of academic discussion.

为此，中国货币政策是否应该考虑资产价格的变化并及时进行调整这一问题已经成为学术界讨论的焦点之一。

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Accountants often use the verb capitalize to mean charging an expenditure to an asset account rather than to an expense account.

会计上通常用“资本化”这个词来表述记入资产账户而非费用账户的支出。

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The asset account together with the Accumulated Depreciation account should remain in the accounting records without further entries until the asset is retired.

该资产账户和累计折旧账户仍应留在账目中，在资产退出使用前不再作任何账户处理。

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The usual accounting entry for amortization consists of a debit to Amortization Expense and a credit to the intangible asset account.

摊销的一般会计分录由借记摊销费和贷记无形资产账户组成。

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On the basis of discussing highway managing right, highway administration organization should regard highway managing right as the fixed asset to account.

在探讨公路经营权的基础上，提出了公路经营管理机构应将公路经营权作为固定资产核算的观点。

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When a company acquires a patent by purchase from the inventor or other holder, the purchase price should be recorded by debiting the intangible asset account, Patents.

当一家公司通过向发明者或其他持有者购买而获得专利权时，购买价格应记到专利权这个无形资产账户。

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Because of the characteristics in our industrial structure and it's derivative results, China has the double surpluses of current account balance and financial and asset account balance, which leads to the great increase in foreign exchange reserves.

基于产业结构及其派生的这些原因，经常帐户和金融与资本帐户连续双顺差，外汇储备也因此达到巨大规模。

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A cost that will benefit more than one accounting period usually is recorded by debiting an asset account.

超过一个会计期间受益的成本常常通过借记一个资产账户。

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On this basis, the feasibility of ( customer) asset account check is proved, and the simple account procedure of customer asset is dealt with.

在此基础上，论证了顾客资产会计核算的可行性，并对顾客资产的会计核算进行了简单的账务处理。

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Common types of cash disbursements which are credited to the cash account and decrease the asset account include payment of wages, payment of accounts payable, the purchase of assets, and the payment of various expenses.

而一般现金的支出，包括工资支付，应付帐款的支付，购买资产，支付各种开销，都记人现金帐目的贷方，减少了资产帐。

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Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount.

还要注意的是核销坏账的会计分录中，资产账户和资产对冲账户同时减少一个相同的金额。

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There is no theoretical objection to crediting an accumulated amortization account rather than the intangible asset account, but this method is seldom encountered in practice.

理论上不反对贷记累计摊销账户而非无形资产账户，但这种方法在实践中很少遇到。

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This paper deeply analyzed internal ratings-based approach, and exposed its two basic assumptions that include taking asset portfolios into account about dealing with credit risk and utilizing VaR for calculating capital requirement by the deduction of risk weight function.

通过对风险权重函数的推导，可以揭示内部评级法在资产组合层面处理信用风险和运用VaR确定监管资本要求的基本思想。

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A debit entry increases an asset account while a credit entry decreases it.

借方记录增加资产账户的数额,而贷方记录会减少这个账户的金额.

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