人账 meaning in English
acknowledge a debt
Examples
- In all business firms , revenues and expenses may be measured either on cash basis or accrual basis
所有企业的收入和费用可以按收付实现制或权责发生制计量人账。 - The goodwill may be treated in three manners : the write - off approach , the capitalization approach and the no - amortization approach . c . the measurement of the negative goodwill and accounting
并购商誉如何入账,人账后如何进行会计处理,目前仍存在争议,归纳起来主要有三类:分期摊销法、直接冲 - Under cash basis of accounting , which in accordance to rea ? lization principle , revenues are recorded in the period in which cash is received ; expenses are recorded in the period in which cash is paid
按照与收入实现原则一致的收付实现制,所有收入在实际收到现金时登记人账,所有费用在实际支付现金时登录入账。 - Under the accrual principle , revenues are recognized in the pe ? riod in which they are earned when goods are sold or services are rendered , rather than when cash is received ; expenses are recognized when they are incurred
在权责发生制下,收入是按照它在实际发生的期间,而不是实际收取现款的期间登记入账;费用是在它实际发生的期间,而不是实际支付现款的期间登记人账。