常用會計(jì)分錄和會計(jì)詞匯中英文對照表-資料下載頁
2025-07-29 20:09本頁面
【正文】 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(xiàng)撥款【舊】專利權(quán)patents住房基金housing fund重置成本法replacement costing專項(xiàng)物資[舊]專項(xiàng)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(fù)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(fèi)【舊】償債基金sinking fund長期應(yīng)付款longterm payables長期投資longterm investments長期借款longterm loans長期負(fù)債longterm liability of longterm debt財(cái)務(wù)費(fèi)用financing expenses撥定留存收益appropriated retained earnings標(biāo)準(zhǔn)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(fù)式記賬憑證multiple ac_counttitles voucher復(fù)式記賬法Double entry bookkeeping復(fù)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(jì)憑證accounting documents會計(jì)科目表chart of accounts會計(jì)科目ac_counttitle紅字更正法correction by using red ink會計(jì)核算形式bookkeeping procedures過賬posting會計(jì)分錄accounting entry會計(jì)循環(huán)accounting cycle會計(jì)賬簿Book of accounts活頁式賬簿looseleaf book集合分配賬戶clearing accounts計(jì)價(jià)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(jì)憑證multiplerecord document聯(lián)合賬簿pound book明細(xì)分類賬簿subsidiary ledger明細(xì)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(shí)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(shí)賬簿book 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(xiàng)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 col
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