asset account

基本解釋

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。
When you pay the credit card bill, you would record a decrease in the cash asset account on the balance sheet and a decrease in the "accounts payable" account on the balance sheet.
當(dāng)你支付信用卡賬單，你將在資產(chǎn)負(fù)債表上現(xiàn)金資產(chǎn)帳戶記錄一筆減少，同時(shí)在“應(yīng)付賬款”賬戶上減少同樣大小的數(shù)額。
A cost that will benefit more than one accounting period usually is recorded by debiting an asset account.
超過一個(gè)會(huì)計(jì)期間受益的成本常常通過借記一個(gè)資產(chǎn)賬戶。

Most central banks already take some account of asset prices in making inflation forecasts.
ECONOMIST: Central banks, all a-quiver The
The idea that central banks need to take account of asset prices when setting monetary policy is hardly new.
ECONOMIST: Should central banks try to target asset-price inflation?