Bonds shall be accounted for at par value.

刊行债券时，理卖按债券的面值记帐。

Bank bail-outs must be accounted for at some point.

银行救助的花费必须有详细的解释。

Intangible assets purchased shall be accounted for at actual cost.

购入的无形资产，应当按实际成本记帐；

There are a few factors that need to be accounted for.

有一些变量需要加以说明。

Money spent must be allowed for in the budget. Time lost must be accounted for.

其中金钱花费要列入预算，时间花费也要进行解释。

The profit or loss on the disposal of an asset must be accounted for.

有处置资产而带来的利润或损失应该被考虑进来。

Surplus reserve shall be accounted for at the amount actually set up.

盈余公积金应当按实际提取数记帐.

Fixed assets shall be accounted for at historical cost as ob - tained.

固定资产应按取得是的固定成本记帐.

Bonds investment shall be accounted for according to actual amount paid.

债券投资应当按实际支付的款项记帐.

Invested capital shall be accounted for at the amount actually invested.

投进资本理卖按实践投资数额进帐。