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单词 Accounting record
释义 會計紀錄
Generally, records of a person carrying on a business, which record and explain relevant transactions engaged in by the person in carrying on that business.
Corporations - The various financial documents kept and maintained for reporting or managerial purposes. It includes invoices, receipts, orders for the payment of money, bill of exchange, cheques, promissory notes, vouchers and other documents of prime entry, and such working papers and other documents as are necessary to explain the methods and calculations by which accounts are made up. See also Accounting standards; Accounts.
一般指經營業務用以紀錄及解釋從事經營的業務的相關交易的紀錄。
企業適用 - 備存及保存的各式財務文件作報告或管理用途,包括:發票、單據、付款單、可轉讓票據、支票、匯票、傳票及其他原始憑証,足以解釋編製會計賬目的方法及計算方法的工作紙及其他文件。另見 Accounting Standards; Accounts。
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更新时间:2025/1/14 5:00:12