There is no theoretical objection to crediting an accumulated amortization account rather than the intangible asset account, but this method is seldom encountered in practice.(理論上不反對(duì)貸記累計(jì)攤銷賬戶而非無形資產(chǎn)賬戶，但這種方法在實(shí)踐中很少遇到。)

The accounting double entry is you record an increase in the cash asset account on the balance sheet and a corresponding equal increase in the advertising revenue account.(那么在復(fù)式記帳制下，你資產(chǎn)負(fù)債表上的現(xiàn)金資產(chǎn)帳戶會(huì)有一筆增加的記錄，同時(shí)在廣告收入賬戶上有相對(duì)應(yīng)的一筆同樣大小的增加記錄。)

The purchaser records the identifiable assets it has purchased at their fair market values, and then debits any additional amount paid to an asset account entitled Goodwill.(買家將其購買的可確認(rèn)資產(chǎn)以公平市價(jià)記錄，支付的所有剩余金額全部借記到名為商譽(yù)的資產(chǎn)賬戶。)

The usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangible asset account.(攤銷的一般會(huì)計(jì)分錄由借記攤銷費(fèi)和貸記無形資產(chǎn)賬戶組成。)

It doesn't take into account the user's department, which is crucial for asset management, nor does the registration process accept all of the user's data.(它并沒有考慮用戶的部門，而該因素對(duì)于資產(chǎn)管理至關(guān)重要，同時(shí)注冊(cè)過程也無法接受用戶所有的數(shù)據(jù)。)

A branch that has been authorized to engage in securities business for the account of the securities company or securities asset management business may not engage in other businesses.(分公司經(jīng)授權(quán)經(jīng)營證券自營業(yè)務(wù)或者證券資產(chǎn)管理業(yè)務(wù)的，不得經(jīng)營其他業(yè)務(wù)。)

The influence on financial statement when customer asset was added to traditional account is expatiated.(分析了顧客資產(chǎn)加入到傳統(tǒng)會(huì)計(jì)核算中對(duì)財(cái)務(wù)報(bào)表的影響。)

These costs are charged to an asset account entitled organization costs.(這些成本計(jì)入一個(gè)名為開辦費(fèi)的資產(chǎn)賬戶。)

The cost of the truck initially is debited to an asset account, because this purchase of these "transportation services" will benefit many future accounting periods.(這輛卡車的成本在一開始被記入資產(chǎn)賬戶，因?yàn)橘徺I這些運(yùn)輸服務(wù)將使將來若干會(huì)計(jì)年度受益。)

The basic working tool is the "T"account, which provides a simple means of tracing, step by step, the effects ofthese transactions on both the asset and liability sides of bank balancesheets.(基本的工具是通過“T”賬戶，它提供了一種簡(jiǎn)單的方法來一步一步地追蹤這些交易活動(dòng)對(duì)于銀行資產(chǎn)負(fù)債表中的資產(chǎn)和負(fù)債兩方面的影響。)