USOA Uniform Systems Of Accounts

The UK Government s Accounting Reform:the Newest Development and Evaluation of the Whole of Government Accounts;

英国政府会计改革:政府统一账户的最新发展及评价

Would you like to open a current account or a time saving account?

您想开立一个活期账户还是定期账户?

I'll have a savings account.

我就开一个现金账户吧。

The Allowance for Doubtful Accounts often is described as a contra-asset account.

坏账准备是一个资产对冲账户。

Registered customer is liable for any outstanding amount due for the account.

登记客户须负责缴付账户内的一切账单问题。

The debit balance account, Discount on Bonds Payable, is a contra-liability account.

借记账户--应付债券折价是一个抵消负债账户。

You can have both a time deposit and a current deposit account in the one passbook.

一本存折里既有定期账户，又有活期账户。

The accounts are usually on loose leaves or cards. A ledger is composed of these leaves or cards when they are kept together in a book.

账户通常采用活页或卡片形式,这些账户集合在一起就成为分类账。

A compound journal entry is an entry that includes debits to more than one account or more than one account.

复合日记账分录是一个包含多个借记账户或多个贷记账户的分录。

The next step is to dispose of the balance in the customer's account.

下一步是消除该客户账户上的余额。

Under the system of independent account,the individual account fund is separated from social pool fund,and runs in the model of "full account".

分账制下,个人账户基金和社会统筹基金分开管理,个人账户“实账”运行。

The idea is that the customer is an "account," and the salesman is the executive running the account.

其出发点是客户是一个“账户”，销售员是运转账户的执行者。

What you really need is a checking account so you can pay your bill .

你需要开一个支票账户来支付您的账单。

P.A. [personal account; private account ]

个人账户、私人账户［

When a particular customer's accounts is determined to be uncollectible, it is written off directly to Uncollectible Accounts Expense, as follows...

当某一客户的账款被确定无法收回,该账款被直接核销,记入坏账损失账户,如下…

System-account holders would be able to receive as well as pay out funds by use of their accounts.

货币系统账户持有者能够利用自己的账户收付资金。

A business that carries checking accounts with several banks will maintain a separate ledger account for each bank account.

一个企业如拥有几个银行的支票账户,那么对于每一个银行账户将分别设立独立的分类账户。

If I open up a checking or a saving account today, when can I withdraw money from it?

如果我开一个支票账户或一个存款账户，什么时候可以提款？