會計英語詞匯(同名23216)(編輯修改稿)
2025-05-03 12:00 本頁面
【文章內容簡介】 fice salaries辦公人員薪金sales salaries銷售人員薪金prepaid rent預付租金accumulated depreciation累計折舊depreciation expense折舊費用sales銷售收入sales returns and allowance銷售退回與折讓purchases returns and allowance購買退回與折讓Chapter5Accounting cycle會計循環(huán)Accounting procedures會計程序，會計方法Trial balance試算平衡表Postclosing trial balance結算后試算平衡表Journalize 做分錄，記賬Post to the ledger過入分類帳Assemble匯集Work sheet工作底表Adjusting entry調整分錄close結賬，結清，關閉ledger accounts分類賬戶general ledger總分類帳twocolumn account兩欄式賬戶source document原始憑證check stub支票存根journal日記帳journal entry日記帳分錄records(book) of original entry原始記錄簿transcribe抄錄post過賬，謄帳manually手工的chronological按時間順序的enter登記，計入general journal普通日記賬special journal特殊日記帳sales journal銷售日記帳purchases journal購買日記帳cash receipts journal現金收入日記帳cash disbursements journal現金支出日記帳division of labor分工Chapter6Adjusting procedures調整程序Accrual(basis) accounting權責發(fā)生制Align調整，使成一線，（轉做）使一致Apportion（按比例）分配，攤配Accrue自然積累（如利息等），計提Outlay支出Expire期滿，耗盡，失效Insurance expense保險費用Prepaid insurance 預付保險費Supplies expense物料用品費Supplies on hand在用物料Subscription預訂Deferred credit遞延貸項Accrued salaries payable應計應付工薪Accrued revenue應計收入Closing entry結賬分錄Closing procedure結賬程序Temporary account臨時性賬戶，名義賬戶，虛賬戶Permanent account 永久性賬戶，實賬戶Withdrawals提款Statement of cash flow現金流量表Financial position財務狀況Portray描繪Dispose處理Inflows流入Outflows流出Chapter7Working paper工作底稿Adjusted trial balance調整后試算平衡表Crossreference交叉參考Occasion需要，機會，工作場合Salaries accrued應計薪金Combine結合，聯合Extend（會計）將數字轉入。，結出。總金額Initial balance期初余額Capital statement資本表Chapter8Adding device加法裝置A tape record記錄帶Inequality不平等，不相同Manipulate使用，處理，竄改Property tax財產稅Incorporated組成公司的Operating cycle經營周期Natural business year自然營業(yè)年度A series of一系列，一套，一組Diagram圖示，圖解Interim statement中期報表Hypothetical假設的Retained earnings statement留存收益表Preferable更可取的Office supplies辦公用品Chapter9Deferrals遞延項目
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