entry n. 1.进入,入场;入城;(演员)出场。 2.入口;门口。 3.通道,路口;河口。 4.登记;记载;申报;记录;记载事项,项目,条目。 5.参加;(比赛的)参加人名单。 6.(海关)报关手续,报单。 7.【法律】对土地的侵占;对家宅的侵入。 8.【计算机】输入项目。 a triumphal entry 凯旋入城。 a port of entry 报关海港[口岸]。 double[single] entry 复[单]式簿记。 wordentry (词典的)词条。 entry for consumption 进口货物报单。 entry for free goods 免税货物报单。 make an entry (in) 记入,登记。 make one's entry 出场。
account n. 1.计算;账;账目;账户;计算书,账单;报告书,报表。 2.说明,解释;记事,故事。 3.理由,原因。 4.重要性;考虑;价值;利益。 an open account 来往账目,未结算账目。 Bad things can be turned to good account . 坏事可以变成好事。 Accounts differ. 言各不同。 Ask an account 请求付账;请求回答。 Balance accounts with 与…结清各账。 Bring [call] to account 责问,质问,要求说明。 By all accounts 据大家所说。 Cast account 计算。 Charge (a sum) to sb.'s account 记某人账。 Close an account with 与…停止交易。 Find no account in 不合算。 Find one's account in 因…得利[好处]。 For account of 为…代销。 From all accounts 从各种说法来估计。 Give a bad [poor] account of 〔俚语〕贬责。 Give a good account of 1. 夸奖。 2. 〔口语〕打败;【打猎】打死。 Give a good [bad] account of oneself 1. 付[未]清欠账。 2. 表现好[糟],做成功[失败] (He has not given a good account of himself in battle. 他在战场上表现得不英勇)。 Give an account of 报告,叙述,记述,说明。 Go to one's (long) account 死。 Hand in one's accounts 死。 Hold… in great account 极重视。 Hold … of much account 看重,重视。 Hold … of no account 看轻,藐视。 In account with 与…有生意来往。 Joint account 共同计算。 Keep accounts 1. 记账,入账,登账。 2. 做会计员。 Keep account with 与…继续交易。 Lay one's account with 预期,期望;考虑,斟酌。 Leave (it) out of account 不把…打在数内,不顾,不考虑。 Make (much) account of 重视,看重。 Make little [no] account of 轻视,看轻。 Of (much) account 重要的 (man of account 要人)。 Of no account 不重要的,无价值的。 On account 先付,暂付 (pay five pounds on account 先付五镑)。 On account of 因为,因。 On all accounts = on every account 无论如何,总之。 On any account 无论如何。 On no account = not … on any account 决不,总不。 On a person's [one's] account 1. 以某人[自己]费用。 2. 为了某人[自己]。 On one's own account 1. 为自己(利益)打算。 2. 依靠自己;自行负责。 On this [that] account 因此,于是。 Open an account with 与…开一往来户头;开了…的头。 Pay … on account 把…付作定钱。 Place [pass] to the account of 并入…账内。 Render an account 1. 分辩,辩解。 2. 决算报告。 Sale on account 赊销。 Send in an account 报账。 Send in accounts 报销。 Settle [square] accounts 结算,清算。 Short accounts make long friends.账目常清,友谊长存。 Take account of = take into account 考虑,斟酌,计及 (take the interests of the whole into account 顾全大局。 Take the whole situation into account 统筹全局)。 Take no account of 不考虑,不计及,无视。 The great [last] account 最后的审判。 Turn … to (good) account 利用。 vt. 认为…如何〔后接受词及补语〕。 Be much [little] accounted of 被重[轻]视。 He accounts himself well paid. 他认为自己的报酬不坏。 Account oneself happy 自以为幸福。 vi. 说明。
account for 1.证明,说明;由于 (How do you account for it 你如何说明它呢? There is no accounting for taste(s). 人各有所好)。 2.说明(银钱等的)用途。 3.打死,打落(敌机);【体育】得(几)分。
The double - entry accounting is used by viryually every business organization 几乎每个商业组织都使用复式记账法。
In double entry accounting , which is in almost universal use , there are equal debit and credit entries for every transaction 在复式记帐会计(几乎普遍使用)中,每笔交易的借方和贷方记入的数字相等。
Every months of bill opens your unit every months of sale that amount had exceeded check and ratify , should open amount according to bill according to imposition of pay of business accounting of applicable tax rate , namely : 7month 56000 * applicable tax rate , 45000 * is applicable august tax rate , 35000 * is applicable september tax rate ; because your unit is successive 3 months are effective at the same time 30 % of the sale that sale exceeded check and ratify , the ; of lunar norm check and ratify that should adjust you is additional according to " of total bureau of national tax wu about individual and industrial and commercial a regulation of administrative measure " , your unit should establish double entry account , execute auditorial collect 你单位每月发票开具金额已经超过了核定的每月销售额,应该按照发票开具金额按照适用税率核算缴纳税款,即: 7月份56000 *适用税率, 8月份45000 *适用税率, 9月份35000 *适用税率;同时因为你单位连续三个月实际销售额超过了核定的销售额的30 % ,应该调整你的月定额核定;另外根据国家税务总局"关于个体工商户治理办法"规定,你单位应该建立复式帐,实行查帐征收