The Imputation Credit Account

用法例句

There is partner account in the stock market, can you counterpoise in order to buy card? Is authority card most in the hand can hold how long?

在股市有股东账户，可不可以购买权证？权证在手里最多能持有多长时间？

In the simplest case, capital invested by stockholders is recorded in the corporation's accounting records by a credit to an account entitled Capital Stock.

在最简单的情况下,股东投入的资本通过贷记一个股本账户记入公司的会计账簿中。

For this reason, the Treasury Stock account should appear in the balance sheet as a deduction in the stockholders' equity section.

因此,库藏股票账户应作为股东权益项目的减项,出现在资产负债表中。

The account Dividends Payable, which was credited at the date of declaring the dividend, is a current liability.

股利宣布日贷记的账户--应付股利是一个流动负债账户。

The total cost of stocks purchased should be debited to an investment account.

购入股票的总成本应借记投资账户。

Equity Excess over the debit balance（ money borrowed） in a stock account.

净值股票账户上超过债务余额（债）部分。

The year-end entry to close the Dividends account would be...

年末,结转股利账户的调整分录如下…

The stock dividend, however, will cause a transfer from the Retained Earnings account to the Common Stock account equal to the par or stated value of the dividend shares.

然而,股票股利将导致股利的面值或设定价值从留存收益账户转入普通股账户。

In accounting for small stock dividends (less than 20%), the market value of the new shares is transferred from the Retained Earnings accounts to the Paid-in Capital accounts.

在核算小比例股票股利时(小于20％),新增股份的市价从留存收益账户转入缴入股本账户。

To close the Dividends account at year-end by transfering its debit balance into the Retained Earnings account.

年末将股利账户的借方余额结转到留存收益账户。

The Dividends account is a "temporary"owners' equity account, similar to the owner's drawing account in a sole proprietorship.

股利账户是一个"过渡性"的业主权益账户,它与独资企业的提用账户相类似。

Study on the shareholders right to consult the account book in the company limited;

论有限责任公司股东会计账簿查阅权

The Model of Accounts Receivable--Based on the Maximization of Shareholders Wealth;

基于股东财富最大化的应收账款模型

The Law Application on Shareholders Accounting Books Right;

股东账簿查阅权的法律适用问题探析

A closing entry is required at the end of the year to transfer the debit balance in the Dividends account into the Retained Earnings account.

在年末需要作一个结账分录,把股利账户的贷方余额转入留存收益账户。

When stocks are purchased, the entire cost of purchasing stocks should be debited to the Marketable Equity Securities account, credited to the cash account.

当购入股票时,应按股票的购入成本借记权益性证券账户,贷记现金账户。

The Function of Depository Receipts in the Capital Account Management

存股权证(Depository Receipts)对中国资本账户管理的作用

Equity Excess over the debit balance （money borrowed） in a stock account.

净值股票账户上超过债务余额（负债）的部分。