【正文】 ll應收賬款accounts receivable投資收益investment ine營業(yè)利潤operating ine預提費用股本capital stock公司債券償還redemption of bonds壞賬bad debts固定資產(chǎn)重估價revaluations of fixed assets銀行存款cash in bank固定資產(chǎn)fixed assets利潤總額利益分配profit distribution應計費用accrued expense商標權(quán)trademarks and trade names全部履行法凈利潤net ine應付利潤profit payable未分配利潤收益?zhèn)痠ne bonds貨幣資金利息資本化capitalization of interests公益金工程物資預付賬款advance to supplier其他應收款other receivables現(xiàn)金cash預收賬款公司債券發(fā)行corporate bond floatation應付工資wages payable實收資本paidin capital盈余公積surplus reserves管理費用土地使用權(quán)股利dividend應交稅金taxes payable負商譽negative goodwill費用的確認recognition of expense短期投資temporary investment短期借款shortterm loans遞延資產(chǎn)deferred_charges低值易耗品當期經(jīng)營觀點current operating concept of ine待攤費用待核銷基建支出[舊]待處理流動資產(chǎn)損失待處理固定資產(chǎn)損失存貨銷售的影響effects of inventory errors折舊[舊]折舊方法depreciation method折舊率depreciation rate支出payment直線法straightline職工福利基金welfare fund專項撥款【舊】專利權(quán)patents住房基金housing fund重置成本法replacement costing專項物資[舊]專項資產(chǎn)【舊】專有技術(shù)knowhow專營權(quán)franchises資本公積capital reserves資產(chǎn)負債表balance sheet資金占用和資金來源[舊]自然資源natural resources存貨inventory車間經(jīng)費【舊】償債基金sinking fund長期應付款longterm payables長期投資longterm investments長期借款longterm loans長期負債longterm liability of longterm debt財務費用financing expenses撥定留存收益appropriated retained earnings標準成本法standard costing變動成本法variable costing比例履行法包裝物版權(quán)copyrights匯總原始憑證cumulative source document匯總記賬憑證核算形式bookkeeping procedure using summary vouchers工作底稿working paper復式記賬憑證multiple ac_counttitles voucher復式記賬法Double entry bookkeeping復合分錄pound entry劃線更正法correction by drawing a straight ling匯總原始憑證cumulative source document會計憑證accounting documents會計科目表chart of accounts會計科目ac_counttitle紅字更正法correction by using red ink會計核算形式bookkeeping procedures過賬posting會計分錄accounting entry會計循環(huán)accounting cycle會計賬簿Book of accounts活頁式賬簿looseleaf book集合分配賬戶clearing accounts計價對比賬戶matching accounts記賬方法bookkeeping methods記賬規(guī)則recording rules記賬憑證voucher記賬憑證核算形式Bookkeeping procedure using vouchers記賬憑證匯總表核算形式bookkeeping procedure using categorized ac_countsummary簡單分錄simple entry結(jié)算賬戶settlement accounts結(jié)賬closing account結(jié)賬分錄closing entry借貸記賬法debitcredit bookkeeping局部清查partial check卡片式賬簿card book跨期攤提賬戶interperiod allocation accounts累計憑證multiplerecord document聯(lián)合賬簿pound book明細分類賬簿subsidiary ledger明細分類賬戶subsidiary account盤存賬存inventory accounts平行登記parallel recording全面清查plete check日記總賬bined journal and ledger日記總賬核算形式bookkeeping procedure using summarized journal三式記賬法tripleentry bookkeeping實賬戶real accounts試算表trial balance試算平衡trial balancing收付記賬法receiptspayment bookkeeping收款憑證receipt voucher損益表賬戶ine statement accounts通用記賬憑證general purpose voucher通用日記賬核算形式bookkeeping procedure using general journal外來原始憑證source document from outside現(xiàn)金日記賬cash journal虛賬戶nominal accounts序時賬簿b