pretax accounting income
未扣税金的帐面收益
Empirical Analysis of Relations of β and BV/MV and Returns of Stock
β值和帐面/市值比与股票收益关系的实证研究
non-operating income and expense account
非营业收益及费用帐户
non-operating income and expense accounts
营业外收益及费用帐户
Income received or receivable from marketable securities in cur- rent period and the difference between the receipt obtained from securities sold and book cost shall be all accounted for as cur- rent profit or loss.
当期的有价证券收益以及有价证券转让所取得的收入与帐面成本的差额记入当期损益。
Fifth, make closing entries, journalize and post them; close all revenue and expense accounts; calculate net income anc transfer it to retained earnings account.
第五,作结帐分录,过帐以后结清全部收入和费用帐户,结算本期净收益进而结转留存收益帐户。
Closing entries
结帐分录,将收入和费用帐户结转于损益帐户的分录。
Retained earnings is an owners' equity account that represents accumulated earnings retained in the business.
留存收益是所有者的权益帐,它表示留在企业的收益积累。
At the end of the accounting period, the balance in the Income Summary account is closed into the partners' capital accounts.
在会计期末,收益汇总帐户的余额结转到合伙人资本帐户。
ROI tends to emphasize short-run profit rather than long-run profitability.
片面强调短期收益而忽略长期收益性。
Analysis of cost-benefit on capital account opening and choice of policy in China;
我国资本帐户开放的成本收益分析及策略选择
A reduction or depreciation of the entered value of an item.
已收入款项的帐面价值的减低
A NEW VIEW OF INCOME: THEORIES OF COMPREHENSIVE INCOME;
全面收益理论对我国推行全面收益报告的启示
On Application of Comprehensive Income and Comprehensive Income Statement;
论全面收益和全面收益表在我国的应用
On the Difference between Accounting Profits and Overall Profits;
会计收益与全面收益的区别及改进思路
accounts receivable subsidiary ledger
应收帐款明细分类帐
Aging of accounts receivable
应收帐款的帐龄分类
accounts receivable aging schedule
应收帐款帐龄分析表
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