【正文】 profit distribution 應(yīng)計(jì)費(fèi)用accrued expense 商標(biāo)權(quán)trademarks and trade names 凈利潤(rùn)net ine應(yīng)付利潤(rùn)profit payable收益?zhèn)痠ne bonds利息資本化capitalization of interests 預(yù)付賬款advance to supplier 其他應(yīng)收款other receivables 現(xiàn)金cash公司債券發(fā)行corporate bond floatation 應(yīng)付工資wages payable 實(shí)收資本paidin capital 盈余公積surplus reserves 股利dividend 應(yīng)交稅金taxes payable負(fù)商譽(yù)negative goodwill費(fèi)用的確認(rèn)recognition of expense 短期投資temporary investment 短期借款shortterm loans遞延資產(chǎn)deferred charges當(dāng)期經(jīng)營觀點(diǎn)current operating concept of ine存貨銷售的影響effects of inventory errors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 專利權(quán)patents住房基金housing fund重置成本法replacement costing 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 自然資源natural resources 存貨inventory償債基金sinking fund 長(zhǎng)期應(yīng)付款longterm payables 長(zhǎng)期投資longterm investments 長(zhǎng)期借款longterm loans長(zhǎng)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(dòng)成本法variable costing 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 account titles 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(huì)計(jì)憑證accounting document．會(huì)計(jì)科目表chart of accounts 會(huì)計(jì)科目account title 紅字更正法correction by using red ink 會(huì)計(jì)核算形式bookkeeping procedures 過賬posting會(huì)計(jì)分錄accounting entry 會(huì)計(jì)循環(huán)accounting cycle 會(huì)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(duì)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 account summary 簡(jiǎn)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sourcedocument．nbspfrom 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(hào)Account number 賬戶對(duì)應(yīng)關(guān)系 debitcredit relationships 賬項(xiàng)調(diào)整adjustment of accountf 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 D5KxSi 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(duì)賬checking對(duì)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 account title voucher 單式記賬法 singleentry bookkeeping 從屬賬戶Secondary accounts 成本計(jì)算賬戶 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offbalance sheet accounts 備抵賬戶provision accounts備抵附加賬戶 provision and adjunct accounts 備查賬簿memorandum