1、There is no theoretical objection to crediting an accumulated amortization account rather than the intangibleasset 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。)
2、The accounting double entry is you record an increase in the cashasset account on the balance sheet and a corresponding equal increase in the advertising revenue account.(那么在复式记帐制下，你资产负债表上的现金资产帐户会有一笔增加的记录，同时在广告收入账户上有相对应的一笔同样大小的增加记录。)
3、The purchaser records the identifiable assets it has purchased at their fair market values, and then debits any additional amount paid to anasset 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。)
4、The usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangibleasset 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。)
5、It doesn't take into account the user's department, which is crucial for asset management, nor does the registration process accept all of the user's data.(它并没有考虑用户的部门，而该因素对于资产管理至关重要，同时注册过程也无法接受用户所有的数据。)
6、A branch that has been authorized to engage in securities business for the account of the securities company or securities asset management business may not engage in other businesses.(分公司经授权经营证券自营业务或者证券资产管理业务的，不得经营其他业务。)
7、The influence on financial statement when customer asset was added to traditional account is expatiated.(分析了顾客资产加入到传统会计核算中对财务报表的影响。)
8、These costs are charged to anasset account entitled organization costs.(这些成本计入一个名为开办费的资产账户。)
9、The cost of the truck initially is debited to anasset 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。) haO86.com
10、The basic working tool is the "T"account, which provides a simple means of tracing, step by step, the effects ofthese transactions on both the asset and liability sides of bank balancesheets.(基本的工具是通过“T”账户，它提供了一种简单的方法来一步一步地追踪这些交易活动对于银行资产负债表中的资产和负债两方面的影响。)
11、The cost of the truck is. entered in anasset account, which in essence represents the advance purchase of these transportation services.(这辆卡车的成本记入资产账户，事实上代表了对这些运输服务的预购。)
12、Then it uses the information to generate three entry elements (one each for the expense, tax, and asset categories), each of which has detail, account, and amount children.(然后它使用此信息生成三个entry元素（分别对应于支出、税以及资产三个类别），其中每个元素具有detail、account和amount子元素。)
13、A cost that will benefit more than one accounting period usually is recorded by debiting anasset 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。)
14、The Allowance for Doubtful Accounts often is described as a contra-asset account.(坏账准备是一个资产对冲账户。)
15、When you pay the credit card bill, you would record a decrease in the cashasset account on the balance sheet and a decrease in the "accounts payable" account on the balance sheet.(当你支付信用卡账单，你将在资产负债表上现金资产帐户记录一笔减少，同时在“应付账款”账户上减少同样大小的数额。)
16、When a company acquires a patent by purchase from the inventor or other holder, the purchase price should be recorded by debiting the intangibleasset 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。)
17、How is the Accumulated Depreciation account similar to otherasset accounts you have seen in the past?(累计折旧科目与你以前见过的哪些资产会计科目相似？)
18、In case the asset in this Account is not enough for repayment of due principal and interest, the Lender shall be entitled to collect from any Account opened by the Borrower with any branch of ICBC.(如该帐户资产不足以归还到期的贷款本息，贷款人有权从借款人在中国工商银行任何分支机构开立的任何帐户划收。)
19、So this article puts forward the competence view of account asset, expects to realize the theory of firm account asset and improves the reporting quality of finance information.(因此，本文提出会计资产的能力观，期望能加深对企业会计资产的理论认识，促进企业财务报告的改进和提高财务信息的披露质量。)
20、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。)
