常見(jiàn)會(huì)計(jì)分錄和會(huì)計(jì)詞匯中英文對(duì)照表-展示頁(yè)
2024-08-13 20:39本頁(yè)面
【正文】 d_charges低值易耗品當(dāng)期經(jīng)營(yíng)觀點(diǎn)current operating concept of ine待攤費(fèi)用待核銷(xiāo)基建支出[舊]待處理流動(dòng)資產(chǎn)損失待處理固定資產(chǎn)損失存貨銷(xiāo)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(zhuān)項(xiàng)撥款【舊】專(zhuān)利權(quán)patents住房基金housing fund重置成本法replacement costing專(zhuān)項(xiàng)物資[舊]專(zhuān)項(xiàng)資產(chǎn)【舊】專(zhuān)有技術(shù)knowhow專(zhuān)營(yíng)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(lái)源[舊]自然資源natural resources存貨inventory車(chē)間經(jīng)費(fèi)【舊】?jī)攤餾inking 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(huì)計(jì)憑證accounting documents會(huì)計(jì)科目表chart of accounts會(huì)計(jì)科目ac_counttitle紅字更正法correction by using red ink會(huì)計(jì)核算形式bookkeeping procedures過(guò)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(yè)式賬簿looseleaf book集合分配賬戶(hù)clearing accounts計(jì)價(jià)對(duì)比賬戶(hù)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(jiǎn)單分錄simple entry結(jié)算賬戶(hù)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(hù)interperiod allocation accounts累計(jì)憑證multiplerecord document聯(lián)合賬簿pound book明細(xì)分類(lèi)賬簿subsidiary ledger明細(xì)分類(lèi)賬戶(hù)subsidiary account盤(pán)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(hù)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(hù)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(lái)原始憑證source document from outside現(xiàn)金日記賬cash journal虛賬戶(hù)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(pán)存制perpetual inventory system原始憑證source document暫記賬戶(hù)suspense accounts增減記賬法increasedecrease bookkeeping債權(quán)結(jié)算賬戶(hù)accounts for settlement of claim債權(quán)債務(wù)結(jié)算賬戶(hù)accounts for settlement of claim and debt債務(wù)結(jié)算賬戶(hù)accounts for settlement of debt賬戶(hù)account賬戶(hù)編號(hào)Ac_countnumber賬戶(hù)對(duì)應(yīng)關(guān)系debitcredit relationship賬項(xiàng)調(diào)整adjustment of account專(zhuān)用記賬憑證specialpurpose voucher轉(zhuǎn)回分錄reversing entry資金來(lái)源賬戶(hù)accounts of sources of funds資產(chǎn)負(fù)債賬戶(hù)balance sheet accounts轉(zhuǎn)賬憑證transfer voucher資金運(yùn)用賬戶(hù)accounts of applications of funds自制原始憑證internal source document總分類(lèi)賬簿general ledger總分類(lèi)賬戶(hù)general account附加賬戶(hù)adjunct accounts付款憑證payment voucher
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