accou nt 账户、科目 accou nt pay able 应付账款 accou nt title / accou nting item 会计科目 accou nting docu ment/ accou nting v ou cu ment 会计凭证 accou nting element 会计要素 accou nting entity 会计主体 accou nting entries 会计分录 accou nting equ ation / accou nting identity 会计恒等式 accou nting fu nction 会计职能 accou nting postu late 会计假设 accou nting principle 会计原则 accou nting report /accou nting statement 会计报表 accou nting standard 会计准则 accou nting time period concept 会计分期 accou nts receiv able / receiv ables 应收账款 accrual- basis accounting 权责发生制原则 accumulated depreciation 累计折旧 amortization expense /expense not allocated 待摊费用 annual statement 年报 assets 资产 balance 余额 balance sheet 资产负债表 begainning balance/ opening balance 期初余额 capital 资本 capital expenditure 资本性支出 capital share 股本 capital surplus 资本公积 cash 现金 cash in bank 银行存款 cash journal 现金日记账 cash on hand 现金 cash sy stem(basis)of accou nting /cash-basis princi 收付实现制 certified practicing accou ntant 注册会计师 comparability principle 可比性原则 compou nd jou rnal entry 复合分录 conserv atism ( 保守 ) principle/the pru dence ( 稳健 ) prin 谨慎性原则 consistency principle 一贯性原则 contingent assets 或有资产 contingent liabilities 或有负债 cost accou nting 成本会计 credit balance 贷方余额 credit side 贷方 cu rrent inv estment 短期投资 debit balance 借方余额 debit side 借方 deferred assets 递延资产 deferred liabilities 递延负债 depreciable life 折旧年限 depreciation ex pense 折旧费用 depreciation rate 折旧率 descriptions 摘要 dou ble entry 复式记账 dou ble-entry book-keeping 复式簿记 employ ee benefits pay able 应付福利费 ending balance 期末余额 estimateld scrap v alu e 估计残值 ex ch...
