会计术语英汉对照表初级会计初级会计会计术语名称英文名称（checking）（correspondingaccounts）（Periodiccheckingmethod）（periodicinventorysystem）（boundbook）（adjustmentaccounts）（adjustingjournalentry）（singleaccounttitlevoucher）（single-entrybookkeeping）（Secondaryaccounts）（costingaccounts）（physicalinventory）（bookkeeping）（non-periodiccheckingmethod）（correctionbyextrerecording）（off-balancesheetaccounts）（provisionaccounts）（provisionandadjunctaccounts）（）（bookofchronologicalentry）（single-recorddocument）（depositjournal）（perpetualinventorysystem）（sourcedocument）（suspenseaccounts）（increase-decreasebookkeeping）（accountsforsettlementofclaim）（accountsforsettlementofclaimanddebt）（accountsforsettlementofdebt）（account）（Accountnumber）（debit-creditrelationship）（adjustmentofaccount）（special-purposevoucher）（reversingentry）（accountsofsourcesoffunds）（balancesheetaccounts）（transfervoucher）（accountsofapplicationsoffunds）（internalsourcedocument）（generalledger）（generalaccount）（adjunctaccounts）（paymentvoucher）（ledger）（bookkeepingprocedureusingcolumnarjournal）（closingaccount）（closingentry）（debit-creditbookkeeping）（partialcheck）（cardbook）（inter-periodallocationaccounts）（multiple-recorddocument）（compoundbook）（subsidiaryledger）（subsidiaryaccount）（inventoryaccounts）（parallelrecording）（completecheck）（combinodjournalandledger）（bookkeepingprocedureusingsummarizedjournal）（triple-entrybookkeeping）（realaccounts）（）（trialbalancing）（receipts-paymentbookkeeping）（receiptvoucher）（incomestatementaccounts）（generalpurposevoucher）（bookkeepingprocedureusinggeneraljournal）（sourcedocumentfromoutside）（cashjournal）（nominalaccounts）（cumulativesourcedocument）（bookkeepingprocedureusingsummaryovchers）（workingpaper）（mvltipleaccounttitlesvoucher）（Doubleentrybookkeeping）（）（correctionbydrawingastraightling）（cumulativesourcedocument）（accountingdocuments）（）（accounttitle）（correctionbyusingredink）（bookkeepingprocedures）（posting）（accountingentry）（accountingcycle）（Bookofaccounts）（loose-leafbook）（clearingaccounts）（matchingaccounts）（bookkeepingmethods）（recordingrules）（voucher）（Bookkeepingprocedureusingvouchers）（bookkeepingprocedureusingcategorizedaccountsummary）（simpleentry）（settlementaccounts）E8%A1%A8&action=edit§ion=2中级会计中级会计会计术语名称英文名称PeriodExpenserecognitionofrevenuecorporatebondissuingpricedepreciationoffixedassetsconvertiblebondsaccelerateddepreciationmethodsnetnon-operatingincomeandexpenditureinterestrateondebentureassignmentofaccountsreceivabledebenturebondslast-in,first-out,LIFOOthermonetaryassetsdiscountonnotespayablefirst-in,first-out缩写FIFOconstructionsinprocess与improvementsandreplacementsoffixedassetsperiodicinventorysystemall-inclusiveconceptofincomeIncomestatementapproachnetrealizablevalueAccruedwelfarismadditionsoffixedassets旧saleorfactoringofaccountsreceivablecontingentliabilitysalesreturnsandallowancesretailmethodcashdiscountbondspayablesalemethodnotespayablestockrightsrepairsandmaintenanceoffixedassetsmortgagebondssellingexpensesdividendspayable旧notesreceivableintangibleassetscollectionmethodincometaxcurrentliabilitiesproductionmethodretirementandreplacementmethodinventorymethodcurrentassetspurchasesdiscount...
