| 1. | Divisions are not allowed to hold their own bank accounts, except to handle day-to-day business transactions .
除了处理日常经济业务外，不允许分部持有自己的银行帐户。 |
| 2. | Chapter 3 discusses the practice about several kinds of specific economic business
第三章具体经济业务的收入确认。 |
| 3. | Book ? keeping means the recording of transactions , the record - making phase of accounting
簿记就是记录经济业务，是会计的记账部分。 |
| 4. | 4 classify operating , investing , and financing activities in a cash flow statement
分类现金流量表的经营性，投资性，融资性经济业务。 |
| 5. | 3 analyze business transactions and relate them to changes in the balance sheet
分析经济业务并把它们与引起的资产负债表的变化联系起来。 |
| 6. | No unit may conduct accounting with false economic transaction and operational matters or data
任何单位不得以虚假的经济业务事项或者资料进行会计核算。 |
| 7. | If a transaction increases the total of liabilities . we should crebit the relative liability account for the amount increased
一笔经济业务如果使负债总额增加，我们应该以增加的金额贷记相应的负债帐户。 |
| 8. | An original voucher records concrete business contents and is the essential proof and information source for accounting verification
摘要会计原始凭证是经济业务发生时填制和取得的，它是反映经济业务最基本的证据。 |
| 9. | With the rapid changes of market economy , enterprises " operating environment becomes increasingly multifarious , complicated and professional
经济业务的日趋多元化、复杂化和专门化，使得注册会计师的工作负担日益增加，所要兼顾的范围日益扩大。 |
| 10. | The entity concept requires that the transactions of each entity are accounted for separately from the transactions of all other organizations and persons
会计主体概念要求这一特定主体的经济业务要与其他企业及个人的业务分开，单独进行会计核算。 |
