1、

The recording of depreciation expense is an adjusting entry which apportions a recorded cost.

记录折旧费用是一笔将已入账的成本进行分摊的调整分录。

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2、

Concord had recorded a loss from its insufficient scale and cost inefficiency in Hong Kong before the relocation, as well as one-off relocation expenses.

目前光碟部门仍然录得亏损,主要由于搬迁前在香港的生产规模不足和成本偏高,而且有一次过的搬迁费用。

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3、

All goods and services purchased by an enterprise are recorded at acquisition cost and appear on financial statements at cost.

企业所有购进的商品及服务均按购置时的成本记录入账并在报表上列示。

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4、

The most commonly used basis is historical cost, which means that most assets are recorded at their acquisition cost measured in terms of money paid.

最广泛使用的原则是历史记价,这意味着大多数资产成本以他们支付的价格记录。

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5、

The cost of depreciation and expired insurance may be recorded as adjustments at the end of the accounting period.

折旧费用和已耗保险费于会计期末在调整分录中记录。

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6、

The royal family was marvellous but these festivities had better not cost too much, said one villager, recorded as "nurse, female, 50", explaining: "people are not in the mood."

记录中一位“50岁的女护士”村民指出,皇室棒极了,但是庆典最好不要花费过巨,并对此作了进一步的说明:“大家现在没有庆贺的心情。”

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7、

accountants have traditionally recorded transactions using historic cost with some exceptions (which we will look at in later chapters).

除了特例会计员传统地使用历史成本来记录交易。(我们将会在较后的章中看到这些特例)

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8、

The purchase of bonds is generally recorded at cost ( including purchase price and brokerage commissions ).

债券的购入一般按成本 ( 包括买价和经纪人佣金 ) 计价.

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9、

Intangible assets include land use rights and patents and are initially recorded at actual cost.

无形资产包括土地使用权、专利权等,以实际成本进行初始计量.

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10、

Assets are recorded at cost, and not at liquidation prices.

资产以花费来计, 而不是按清算来计.

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11、

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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12、

Article 7 The company assets are recorded of the cost incurred.

第七条本企业的财产按照实际成本核算.

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13、

To ensure all item cost in the system is properly recorded.

确保各项成本核算的正确性和准确性.

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14、

If there is no additional paid-in capital from previous treasury stock transactions, the excess of the cost of the treasury shares over the reissue price may be recorded as a debit to retained earnings.

如果以前的超面值缴入股本&库藏股业务账户没有余额,库藏股成本超过再发行价格的部分可以作为留存收益的借项。

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15、

All relevant direct costs incurred to the acquirer for the business combination shall also be recorded into the cost of business combination.

购买方为进行企业合并发生的各项直接相关费用也应当计入企业合并成本。

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