【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(pán)存制perpetual inventory system原始憑證source document暫記賬戶(hù)suspense accounts增減記賬法increasedecrease bookkeeping債權(quán)結(jié)算賬戶(hù)accounts for settlement of claim債權(quán)債務(wù)結(jié)算賬戶(hù)accounts for settlement of claim and debt債務(wù)結(jié)算賬戶(hù)accounts for settlement of debt賬戶(hù)account賬戶(hù)編號(hào)Ac_countnumber賬戶(hù)對(duì)應(yīng)關(guān)系debitcredit relationship賬項(xiàng)調(diào)整adjustment of account專(zhuān)用記賬憑證specialpurpose voucher轉(zhuǎn)回分錄reversing entry資金來(lái)源賬戶(hù)accounts of sources of funds資產(chǎn)負(fù)債賬戶(hù)balance sheet accounts轉(zhuǎn)賬憑證transfer voucher資金運(yùn)用賬戶(hù)accounts of applications of funds自制原始憑證internal source document總分類(lèi)賬簿general ledger總分類(lèi)賬戶(hù)general account附加賬戶(hù)adjunct accounts付款憑證payment voucher分類(lèi)賬簿ledger多欄式日記賬核算形式bookkeeping procedure using columnar journal對(duì)賬checking對(duì)應(yīng)賬戶(hù)corresponding accounts定期清查Periodic checking method定期盤(pán)存制periodic inventory system訂本式賬簿bound book調(diào)整賬戶(hù)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(hù)Secondary accounts成本計(jì)算賬戶(hù)costing accounts財(cái)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(hù)offbalance sheet accounts備抵賬戶(hù)provision accounts備抵附加賬戶(hù)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(rùn)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(huì)計(jì)詞匯:采編: 盧麗虹國(guó)際會(huì)計(jì)術(shù)語(yǔ)英漢對(duì)照Accounting system 會(huì)計(jì)系統(tǒng)American Accounting Association 美國(guó)會(huì)計(jì)協(xié)會(huì)American Institute of CPAs 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)Audit 審計(jì)Balance sheet 資產(chǎn)負(fù)債表Bookkeepking 簿記Cash flow prospects 現(xiàn)金流量預(yù)測(cè)Certificate in Internal Auditing 內(nèi)部審計(jì)證書(shū)Certificate in Management Accounting 管理會(huì)計(jì)證書(shū)Certificate Public Accountant注冊(cè)會(huì)計(jì)師Cost accounting 成本會(huì)計(jì)External users 外部使用者Financial accounting 財(cái)務(wù)會(huì)計(jì)Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)Financial fore_cast 財(cái)務(wù)預(yù)測(cè)Generally accepted accounting principles 公認(rèn)會(huì)計(jì)原則Generalpurpose information 通用目的信息Government Accounting Office 政府會(huì)計(jì)辦公室Ine statement 損益表Institute of Internal Auditors 內(nèi)部審計(jì)師協(xié)會(huì)Institute of Management Accountants 管理會(huì)計(jì)師協(xié)會(huì)Integrity 整合性Internal auditing 內(nèi)部審計(jì)Internal control structure 內(nèi)部控制結(jié)構(gòu)Internal Revenue Service 國(guó)內(nèi)收入署Internal users 內(nèi)部使用者M(jìn)anagement accounting 管理會(huì)計(jì)Return of investment 投資回報(bào)Return on investment 投資報(bào)酬Securities and Exchange Commission 證券交易委員會(huì)Statement of cash flow 現(xiàn)金流量表Statement of financial position 財(cái)務(wù)狀況表Tax accounting 稅務(wù)會(huì)計(jì)Accounting equation 會(huì)計(jì)等式Articulation 勾稽關(guān)系A(chǔ)ssets 資產(chǎn)Business entity 企業(yè)個(gè)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(cái)務(wù)報(bào)表Financial activities 籌資活動(dòng)Goingconcern assumption 持續(xù)經(jīng)營(yíng)假設(shè)Inflation 通貨膨漲Investing activities 投資活動(dòng)Liabilities 負(fù)債Negative cash flow 負(fù)現(xiàn)金流量Operating activities 經(jīng)營(yíng)活動(dòng)Owne