會計常用英語單詞-閱讀頁
2024-09-10 09:11本頁面
【正文】 帳戶 13 ledger 分類帳14 debit side 借方15 credit side 貸方 16 debit 借記 17 credit 貸記 18 balance 余額 19 debit balance 借方余額 20 credit balance 貸方余額 21 doubleentry accounting 復(fù)式記帳會計 22 journal 日記帳 23 general journal 普通日記帳 24 general ledger 總分類帳 25 running balance 即時余額 26 depreciation 折舊 27 the time period principle 會計期間原則 28 fiscal year 財政年度 . 29 the realization principle (收入)實現(xiàn)原則 30 the matching principle 配比原則 31 conservatism 謹(jǐn)慎 32 accrual basis accounting 權(quán)責(zé)發(fā)生制會計 33 cash basis accounting 現(xiàn)金制會計 Chapter 41 adjusting entries 調(diào)整分錄2 accrued expense 應(yīng)計（未付）費用 3 unexpired insurance 未到期保險4 accumulated depreciation 累計折舊5 contraasset account 資產(chǎn)抵消帳戶6 prepaid expense 預(yù)付費用7 insurance policy 保險單8 depreciation 折舊9 depreciable expense 折舊費用10 depreciable assets 應(yīng)折舊資產(chǎn)11 book value/carrying value 帳面價值12 straightline method of depreciation 直線折舊法13 unearned revenue 未實現(xiàn)收入(預(yù)收收入)14 deferred revenue 遞延收入(預(yù)收收入)15 materiality 重要性16 immaterial 不重要的Chapter 51 statement of retained earnings 留存收益表2 current asset 流動資產(chǎn)3 current liability 流動負(fù)債4 temporary accounts 臨時性賬戶5 ine summary 損益匯總 6 worksheet 工作底稿
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