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1、Economicevent經(jīng)濟(jì)業(yè)務(wù)Sourcedocument原始憑證Externaltransaction外部業(yè)務(wù)Internaltransaction內(nèi)部業(yè)務(wù)Account賬戶(hù)Debit借方Credit貸方Rulesofdebitsandcredits借貸規(guī)則Cashinbank銀行存款Prepaidexpense預(yù)付費(fèi)用Unearnedrevenue預(yù)收收入Withdrawal提存Temporaryaccount暫時(shí)賬戶(hù)Nominalaccount虛賬戶(hù)Realaccount實(shí)賬戶(hù)Chartofaccounts科目表Gener
2、alledger總分類(lèi)賬Normalbalance正常余額Journalizing記日記賬Compoundjournalentry復(fù)合分錄Generaljournal普通日記賬Paymentvoucher付款憑證Debtratio負(fù)債比率Transfervoucher轉(zhuǎn)賬憑證Financialleverage財(cái)務(wù)杠桿Bookkeeping簿記Relevance相關(guān)性O(shè)bjectivity客觀性Feasibility可行性Generallyacceptedaccountingprinciples公認(rèn)會(huì)計(jì)原則FinancialAccou
3、ntingStandardsBoard財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)Depreciation折舊Going-concern持續(xù)經(jīng)營(yíng)Stable-monetary-unit貨幣計(jì)量單位Matchingprinciple配比原則Full-disclosureprinciple充分披露原則Timeperiod會(huì)計(jì)期間Fiscalyear財(cái)政年度Calendaryear日歷年度Naturalbusinessyear自然經(jīng)營(yíng)年度Adjustments賬項(xiàng)調(diào)整Accrualbasis應(yīng)計(jì)制、權(quán)責(zé)發(fā)生制Cashbasis現(xiàn)金制、收付實(shí)現(xiàn)制Prepaidite
4、ms預(yù)付項(xiàng)目Unearneditems預(yù)收項(xiàng)目Accrueditems應(yīng)計(jì)項(xiàng)目Deferralsandaccruals遞延與應(yīng)計(jì)Contraaccount備抵賬戶(hù)?Netbookvalue賬面凈值?Worksheet工作底稿?Closingentries結(jié)帳分錄?Incomesummary收益匯總?Bookkeepingprocedures賬務(wù)處理程序?Summarizedvouchers匯總記賬憑證?Categorizedaccountssummary科目匯總表?Columnarjournal多欄式日記賬?Advancefromc
5、ustomers預(yù)收賬款?Prepaidexpense待攤費(fèi)用?Accruedexpense預(yù)提費(fèi)用?Classifiedbalancesheet分類(lèi)資產(chǎn)負(fù)債表?Tangiblefixedasset固定資產(chǎn)?Intangiblefixedasset無(wú)形資產(chǎn)?Contributedcapital繳入資本?Commonshares普通股股本?Retainedearnings留存收益?Currentratio流動(dòng)比率?Liquidity流動(dòng)性?double-entrybookkeeping復(fù)式記賬法Serviceenterprise服務(wù)企
6、業(yè)Merchandisingenterprise商品流通企業(yè)Wholesalers批發(fā)商Retailers零售商Salesrevenue銷(xiāo)售收入Costofgoodssold銷(xiāo)售成本Grossprofit毛利Operatingexpenses營(yíng)業(yè)費(fèi)用Merchandiseinventory商品存貨Periodicinventorysystem定期盤(pán)存制Perpetualinventorysystem永續(xù)盤(pán)存制Purchasereturnsandallowances購(gòu)貨退回與折讓Tradediscounts商業(yè)折扣?purchased
7、iscounts購(gòu)貨折扣?Creditterms付款條件?Transportationcosts運(yùn)費(fèi)?FOBdestination目的地交貨?FOBshippingpoint離岸價(jià)格?Salesreturnsandallowances銷(xiāo)售退回與折讓?Salesdiscounts銷(xiāo)售折扣?Debitmemorandum借項(xiàng)備忘錄?Creditmemorandum貸項(xiàng)備忘錄?Inventoryshrinkage存貨減值?Multiple-stepincomestatement多步式收益表?Specialjournal特種日記賬?Subs
8、idiaryledger明細(xì)分類(lèi)賬?Controlaccount控制賬戶(hù)?Salesjournal銷(xiāo)售日記賬Purchasejournal購(gòu)貨日記賬Cashreceiptsjournal現(xiàn)金收入日記賬Cashdisbursements
