Trade book is the product of trading practice,along with the development of commerce,more importance to the making,management of trade book day by day,most countries give the legislations and regulations gradually to the making,management admissibility of trade book.
商事账簿是商事实践的产物,随着商业的拓展,商事账簿的制作、保管日益受到重视,各国逐渐对商事账簿的制作、保管义务及证据效力给予立法规制。
Article 172 Except for the statutory account books, a company shall not set up other account books.
第一百七十二条公司除法定的会计账簿外,不得另立会计账簿。
all the customers' transactions were recorded in account books,
客户的所有交易都记录在账簿上,
You must enter (up) the $5 you spent in the account book.
你必须在账簿上登记你花了5 美元。
With kickbacks, the commission is not in the accounting records.
回扣金额没有记录在会计账簿上。
Study on the shareholders right to consult the account book in the company limited;
论有限责任公司股东会计账簿查阅权
The Law Application on Shareholders Accounting Books Right;
股东账簿查阅权的法律适用问题探析
Since the journal is the accounting record in which transactions are first recorded, it is sometimes called the book of original entry.
由于日记账是经济业务被首次记录的会计账簿,因而有时亦称其为原始分录账簿。
bookkeeper debits the transaction to one account and credits it to another.
薄计员在一个账目上纪录交易情况并在另一本账簿纪录。
His mind was blank for a moment. Then he took out his account books and calculated in them for a long time.
他呆了一会儿,又开了账箱,取出几本账簿来翻着打了半天算盘;
As the shadows danced across the pages of his book, the columns of figures seemed to dance with them, much to his annoyance.
光影的水浪纹在那账簿上一晃一晃的,似乎账簿上那些字都在那里跳舞了。
Morrel examined the ledgers, opened the portfolio, and counted the money.
莫雷尔查看了账簿,翻开了笔记本,数了数钱。
I looked in the file where Mr. Olsen kept his records.
我查看了奥尔森先生存放账簿的文件夹。
Both effects, which are equal in amount, must be entered completely in the bookkeeping records.
借贷双方金额相等,必须完整地记入账簿。
Analysis on Shareholders Right to Inspect Books and Records with the Perspective of Chinese Company Law;
试论我国新《公司法》中的股东账簿查阅权
On the Making,Management,Admissibility of Trade Book;
论商事账簿的制作、保管义务及证据效力
Transformation of Computer Account Book and the Counter Measurement of Its Risk Prevention
电算化会计账簿的变化及风险防范对策
Systematic Study of Stamp Tax on Capital Accounts Within New Accounting Standard for Business Enterprises
新会计准则下资金账簿印花税计税依据研究
An example of a loss contingency that usually meets these criteria and is recorded in the accounts is the estimated loss from doubtful accounts receivable.
满足这些标准并在账簿中记录的或有损失的例子是从应收账款中估计的坏账损失。
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