會(huì)計(jì)常用英語單詞-預(yù)覽頁
【正文】 帳戶 13 ledger 分類帳14 debit side 借方15 credit side 貸方 16 debit 借記 17 credit 貸記 18 balance 余額 19 debit balance 借方余額 20 credit balance 貸方余額 21 doubleentry accounting 復(fù)式記帳會(huì)計(jì) 22 journal 日記帳 23 general journal 普通日記帳 24 general ledger 總分類帳 25 running balance 即時(shí)余額 26 depreciation 折舊 27 the time period principle 會(huì)計(jì)期間原則 28 fiscal year 財(cái)政年度 . 29 the realization principle (收入)實(shí)現(xiàn)原則 30 the matching principle 配比原則 31 conservatism 謹(jǐn)慎 32 accrual basis accounting 權(quán)責(zé)發(fā)生制會(huì)計(jì) 33 cash basis accounting 現(xiàn)金制會(huì)計(jì) Chapter 41 adjusting entries 調(diào)整分錄2 accrued expense 應(yīng)計(jì)（未付）費(fèi)用 3 unexpired insurance 未到期保險(xiǎn)4 accumulated depreciation 累計(jì)折舊5 contraasset account 資產(chǎn)抵消帳戶6 prepaid expense 預(yù)付費(fèi)用7 insurance policy 保險(xiǎn)單8 depreciation 折舊9 depreciable expense 折舊費(fèi)用10 depreciable assets 應(yīng)折舊資產(chǎn)11 book value/carrying value 帳面價(jià)值12 straightline method of depreciation 直線折舊法13 unearned revenue 未實(shí)現(xiàn)收入(預(yù)收收入)14 deferred revenue 遞延收入(預(yù)收收入)15 materiality 重要性16 immaterial 不重要的Chapter 51 statement of retained earnings 留存收益表2 current asset 流動(dòng)資產(chǎn)3 current liability 流動(dòng)負(fù)債4 temporary accounts 臨時(shí)性賬戶5 ine summary 損益匯總 6 worksheet 工作底稿
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