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1·These costs are charged to an asset account entitled organization costs.

这些成本计入一个名为开办费的资产账户。

2·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。

3·How is the Accumulated Depreciation account similar to other asset accounts you have seen in the past?

累计折旧科目与你以前见过的哪些资产会计科目相似？

4·A cost that will benefit more than one accounting period usually is recorded by debiting an asset account.

超过一个会计期间受益的成本常常通过借记一个资产账户。

5·The usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangible asset account.

摊销的一般会计分录由借记摊销费和贷记无形资产账户组成。

6·The usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangible asset account.

会计上通常用“资本化”这个词来表述记入资产账户而非费用账户的支出。

7·The cost of the truck is. entered in an asset account, which in essence represents the advance purchase of these transportation services.

这辆卡车的成本记入资产账户，事实上代表了对这些运输服务的预购。

8·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.

这辆卡车的成本在一开始被记入资产账户，因为购买这些运输服务将使将来若干会计年度受益。

9·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.

那么在复式记帐制下，你资产负债表上的现金资产帐户会有一笔增加的记录，同时在广告收入账户上有相对应的一笔同样大小的增加记录。

10·When a company acquires a patent by purchase from the inventor or other holder, the purchase price should be recorded by debiting the intangible asset account, Patents.

当一家公司通过向发明者或其他持有者购买而获得专利权时，购买价格应记到专利权这个无形资产账户。