| 单词 | Book of account |
| 释义 | 帳簿 A detailed statement recording the operations and transactions of a business in monetary terms, forming part of the accounting system. The books of account include books of original entry (journal) and ledgers. A transaction is usually recorded by two entries, one debit and one credit, in a book of account. Every company must cause to be kept proper books of account with respect to all sums of money received and expended by the company and the matters in respect of which receipt and expenditure take place; all sales and purchases of goods by the company; and the assets and liabilities of the company: Companies Ordinance (Cap 32) s 121(1). See also Double entry system. 會計系統中的一部份，以財務的角度紀錄業務運作及交易的詳細報表。帳簿包括原始分錄薄（日記帳）及分類帳。每項交易通常會在帳簿紀錄兩次，即列明借方和貸方的複式記帳。每間公司均須就公司一切收支款項，以及有關該等收支的事項；公司貨品的一切銷售及購買；公司的資產及負債，安排備存妥善的帳簿。《公司條例》（第32章）第121(1) 。另見Double entry system。 |
| 随便看 |
|
法律词典收录了8080条英汉双解法律词条，基本涵盖了常用法律英语单词及短语词组的翻译及用法，是法律学习的有利工具。