會計英語專業(yè)相關(guān)詞匯-文庫吧資料
2025-04-09 23:24本頁面
【正文】 客觀性方向/取向Prudence 審慎性Realization concept 發(fā)現(xiàn)利潤觀念Subjectivity 主觀性方法/取向Substance over form 實質(zhì)性/確實性項目Time interval concept 定期觀念Ture and fair 真實與公平11 Books of original entry and ledgers Books of original entry 原始分錄本Cash book 先進薄General journal 普通日記帳General ledger 總分類帳Impersonal accounts 非人名帳戶Nominal accounts 虛帳戶Nominal ledger 虛分類帳Personal accounts 人名帳戶Private ledger 私人分類帳Purchases journal 購貨日記本Purchases ledger 應(yīng)付帳款分類帳Real accounts 實帳戶Returns inwards journal 銷貨退回日記本Returns outwards journal 購貨推出日記本Sales journal 銷貨日記本Sales ledger 應(yīng)收帳款分類帳12 The banking systemBank overdraft 銀行透支Cheque book 支票本Current account 來往帳戶Savings account 儲蓄戶口Deposit account 定期存款Drawer 出票人Endorsement 背書Payee 受款人Payingin slip 存款單Sample check 支票樣本13 Cash books Bank statement 銀行結(jié)單Contra 對沖Discounts allowed 已給折扣Discounts received 已獲折扣Folio columns 參考帳頁欄Posting 過帳Bank overdraft 銀行透支14 The sales journal and the sales ledgerSales invoice 銷貨發(fā)票Trade discount 交易折扣15 The purchases journal and the purchases ledgerPurchases invoice 進貨發(fā)票16 The returns journals Credit note 貸項目通知單Debit note 借項目通知單Statement 結(jié)單17 The journalNarrative 敘述18 The analytical petty cash book and the imprest systemImprest system 定額備用金制度Petty cash book 零用現(xiàn)金本19 Columnar day books A
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