【正文】 ook of_chronological entry一次憑證singlerecord document銀行存款日記賬deposit journal永續(xù)盤存制perpetual inventory system原始憑證source document暫記賬戶suspense accounts增減記賬法increasedecrease bookkeeping債權(quán)結(jié)算賬戶accounts for settlement of claim債權(quán)債務(wù)結(jié)算賬戶accounts for settlement of claim and debt債務(wù)結(jié)算賬戶accounts for settlement of debt賬戶account賬戶編號Ac_countnumber賬戶對應(yīng)關(guān)系debitcredit relationship賬項調(diào)整adjustment of account專用記賬憑證specialpurpose voucher轉(zhuǎn)回分錄reversing entry資金來源賬戶accounts of sources of funds資產(chǎn)負(fù)債賬戶balance sheet accounts轉(zhuǎn)賬憑證transfer voucher資金運(yùn)用賬戶accounts of applications of funds自制原始憑證internal source document總分類賬簿general ledger總分類賬戶general account附加賬戶adjunct accounts付款憑證payment voucher分類賬簿ledger多欄式日記賬核算形式bookkeeping procedure using columnar journal對賬checking對應(yīng)賬戶corresponding accounts定期清查Periodic checking method定期盤存制periodic inventory system訂本式賬簿bound book調(diào)整賬戶adjustment accounts調(diào)整分錄adjusting journal entry單式記賬憑證single ac_counttitle voucher單式記賬法singleentry bookkeeping從屬賬戶Secondary accounts成本計算賬戶costing accounts財產(chǎn)清查physical inventory簿記bookkeeping不定期清查nonperiodic checking method補(bǔ)充登記法correction by extra recording表外賬戶offbalance sheet accounts備抵賬戶provision accounts備抵附加賬戶provision and adjunct accounts備查賬簿memorandum。s equity 所有者權(quán)益Partnership 合伙企業(yè)Positive cash flow 正現(xiàn)金流量Retained earning 留存利潤Revenue 收入Sole proprietorship 獨(dú)資企業(yè)Solvency 清償能力Stabledollar assumption 穩(wěn)定貨幣假設(shè)Stockholders 股東Stockholders39。會計詞匯:采編: 盧麗虹國際會計術(shù)語英漢對照Accounting system 會計系統(tǒng)American Accounting Association 美國會計協(xié)會American Institute of CPAs 美國注冊會計師協(xié)會Audit 審計Balance sheet 資產(chǎn)負(fù)債表Bookkeepking 簿記Cash flow prospects 現(xiàn)金流量預(yù)測Certificate in Internal Auditing 內(nèi)部審計證書Certificate in Management Accounting 管理會計證書Certificate Public Accountant注冊會計師Cost accounting 成本會計External users 外部使用者Financial accounting 財務(wù)會計Financial Accounting Standards Board 財務(wù)會計準(zhǔn)則委員會Financial fore_cast 財務(wù)預(yù)測Generally accepted accounting principles 公認(rèn)會計原則Generalpurpose information 通用目的信息Government Accounting Office 政府會計辦公室Ine statement 損益表Institute of Internal Auditors 內(nèi)部審計師協(xié)會Institute of Management Accountants 管理會計師協(xié)會Integrity 整合性Internal auditing 內(nèi)部審計Internal control structure 內(nèi)部控制結(jié)構(gòu)Internal Revenue Service 國內(nèi)收入署Internal users 內(nèi)部使用者M(jìn)anagement accounting 管理會計Return of investment 投資回報Return on investment 投資報酬Securities and Exchange Commission 證券交易委員會Statement of cash flow 現(xiàn)金流量表Statement of financial position 財務(wù)狀況表Tax accounting 稅務(wù)會計Accounting equation 會計等式Articulation 勾稽關(guān)系A(chǔ)ssets 資產(chǎn)Business entity 企業(yè)個體Capital stock 股本Corporation 公司Cost principle 成本原則Creditor 債權(quán)人Deflation 通貨緊縮Disclosure 批露Expenses 費(fèi)用Financial statement 財務(wù)報表Financial activities 籌資活動Goingconcern assumption 持續(xù)經(jīng)營假設(shè)Inflation 通貨膨漲Investing activities 投資活動Liabilities 負(fù)債Negative cash flow 負(fù)現(xiàn)金流量Operating activities 經(jīng)營活動Owne