| 1. | Annual accounting , books , and statistics , as prescribed by law
关于依法办理岁计会计事项并兼办统计事项。 |
| 2. | An accounting event shall be recorded using double - entry bookkeeping method
会计事项之记录，应用双式簿记方法为之。 |
| 3. | The general journal is used to record all transactions that do not fit one of the special journals
普通日记账用来记录不适合于任何一种特种日记账的所有会计事项。 |
| 4. | Computerized systems also require you to preclassify transac ? tions and then use different kinds of journals
计算机会计系统也需要对会计事项预先分类，然后运用不同的日记账。 |
| 5. | A special journal is an accounting journal designed to record one specific type of transaction , such as credit sales
特种日记账是用来记录一种特殊类型会计事项的会计日记账。 |
| 6. | In practice , a business of any size must classify transactions by type for efficient handing
在实际工作中，任何规模的企业必须依据类型对会计事项进行分类，以便有效地进行处理。 |
| 7. | In practice , a business of any size must classify transactions by type for efficient handling
在实际工作中，任何规模的企业必须依据类型对会计事项进行分类，以便有效地进行处理。 |
| 8. | First , journalize accounting entries for all transactions occurred and post the entries in ledger accounts
首先，将全部会计事项用会计分录记入日记帐，将日记帐内会计分录过入分类帐帐户。 |
| 9. | Article 14 for the occurrence of an accounting event , accounting documents sufficient to prove such occurrence shall be obtained or given
第14条会计事项之发生，均应取得或给与足以证明之会计凭证。 |
| 10. | Article 11 the assets and liabilities of a business or increase / decrease or changes in owner ? s equity are called accounting events
第11条凡商业之资产、负债或业主权益发生增减变化之事项，称为会计事项。 |
