VOCABULARYaccount.n.帐，帐户；帐单。vi.说明；计价。accountingn.会计；会计学。accountant.n.会计师；会计人员。record-keepingn.记录，记账。certify.vi.证明；执业。summarizevi汇总；概括。transaction.n.交易，事项，会计事项，经济业务。finance.n财政；金融；筹资；融通资金；财务，理财。vi.筹资；融通资金。evaluation.n.评价，评估。auditing.n审计；审计学。review.vi&n检查；回顾；评论。measuren量度；量具；措施。vi.计量。processn.步骤；工序；过程v.处理；加工。assumptionn.假设，假定。accountingentity会计实体。soleproprietorship独资。partnershipn合伙。corporationn股份公司。goingconcern继续经营。liquidatevi清理（破产地企业）；清偿；清除。.moneymeasurement货币计量。inflationn通货膨胀。deflationn通货紧缩。accountingperiod会计期间。financialstatement财务报表historicalcost历史成本。objectivityn客观性invoicesn发票；发货单。physicalcount实地计数。bias-freeevidence无偏见的证据。materialityn重要性。conservationn稳健性，谨慎性。consistencyn一致性，一贯性。fulldisclosure充分披露matchingn配比性，配合性。elementn要素。assetsn资产，财产。liabilityn负债，债务；责任。owner’sequity业务权益，所有者权益。revenuen营业收入。expensesn费用，支出。netearnings净收益，净盈利。Ledgern分类帐Double-entryn复式记录Entryn分录，记录；入场；通道Trialbalance试算表MultinationalCorporation.跨国公司Manualaccounting手工会计Cashn现金，vt兑现Notesreceivable应收票据Accruedfeesreceivable应收应计费用Suppliesonhand手头物料用品Prepaidrent预付租金Prepaidinsurance预付保险Accumulateddepreciation累计折旧Plantandequipment厂场资产及设备Accountspayable应付帐款Unearnedfees已收未获的收入Mortgagepayable应付抵押款Withdrawalsn提款；撤消；收回Incomesummary收益汇总Servicefeesearned已获服务费收入Utilityexpenses公用事业费（如水电费）Wagen（月）工资；报应，报答Salaryn（季或年）薪水；v给…发薪Renaissancen文艺复兴，文艺复兴时期Dualityn.两重性，二元性Offsetn.&v抵消，补偿Balancen余额；平衡v（用天平）称；对比，比较；使平衡、均等vi平衡，均等Abbreviatev缩写，简略；缩短；节略Debitn借方，计入借方的款项v将…计入借方Creditn贷，贷方，计入贷方的款项；信任；信誉；称赞；信用，赊欠；（银行中的）存款，债权；（美国学校中的）学历v将……计入贷方；相信；把……归于Investmentn投资accountingcycle会计循环rawmaterial原材料finishproduct产成品，制成品sourcedocuments原始凭证journaln日记账；杂志；报纸；日记；议事录worksheet工作底稿chronologicaladj.按照年月顺序的journalizing编制分录disbursementn支出merchandisen商品；货物。v,经商acquisitionn取得withdrawalsn提取；退股；退伙advertisingfeesearned以获广告费收入netincome净收益contraaccounts备抵账户balancesheet资产负债表incomestatement收益表temporaryaccounts临时账户incomesummary收益汇总retainedearnings留存收益，留置收益nocorporate非股份有限公司salesdiscounts销货折扣purchasesdiscounts购货折扣purchasesreturnsandallowances购货退回与折让grossmargin毛利merchandisen.商品、货物vi.经商v.买卖、推销discountn.折扣v.打折出售，将（票据）贴现vi.贴现allowancen.津贴、补助费；折扣、折让；备抵、准备；减免FOBdestination目的地交货FOBshippingpoint起运点交货transportationin购货运费transportationout销货运费costofgoodssold已售商品成本periodicinventorysystem定期盘存制（实地盘存制）perpetualinventorysystem永续盘存制（账面盘存制）inventoryn.存货，财产目录，存货盘存v.为…编制财产目录moneyorder汇票、邮票IOUn借据（由Ioweyou的读音缩略转义而成）postedcheck远期支票NSF存款不足cashonhand库存现金cashinbank银行存款pettycash零用现金sinkingfund偿债基金bankreconciliation银行...
