【正文】 equity 所有者權(quán)益notes receivable 應(yīng)收票據(jù)accounts receivable 應(yīng)收帳款supplies 耗用品存貨notes payable 應(yīng)付票據(jù)accounts payable 應(yīng)付帳款salaries payable 應(yīng)付工資Capital 股本retained earnings 留存收益the entity principle 會計主體原則business entity 企業(yè)主體collection of a receivable 一筆應(yīng)收帳款收現(xiàn)amounts due from customer 應(yīng)收客戶款bonds 債券patent rights 專利權(quán)current value 現(xiàn)值 the cost principle 歷史成本原則net realizable value 可實現(xiàn)凈值the goingconcern assumption 持續(xù)經(jīng)營假設(shè)the objectivity principle 客觀性原則the stabledollar assumption 幣值穩(wěn)定假設(shè)inflation 通貨膨脹deflation 通貨緊縮current appraised value 現(xiàn)行評估價值replacement cost 重置成本to purchase merchandise on account 賒購商品to finance expansion 為擴張籌資accrued expenses 應(yīng)計費用accounting equation 會計等式net loss 凈虧損limited liability 有限責任transferability of ownership 所有權(quán)可轉(zhuǎn)讓liquidity 流動性due date of major liabilities 大額負債的到期日auditors39。sales revenue 銷售收入net ine 凈利潤expe