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1．TheaccountingequationandthebalancesheetAccounting会计Assets资产Balancesheet资产负债表Bookkeeping笔记Budget预算表Capital资本Creditor应付账款Debtor应收账款Equity股东基金Horizontalbalancesheet横式资产负债表Liabilities负债Verticalbalancesheets竖式资产负债表2．Thedoubleentrysystemforassets,liabilitiesandcapitalAccount帐户Credit借方Debit贷方Doubleentrybookkeeping复式笔记3TheassetofstockPurchases购Returnsinwards销货退回Returnsoutwards购货退出Sales销货4TheeffectofprofitorlossoncapitalandthedoubleentrysystemforexpensesandrevenuesDrawings提取Expenses费用Profit利润Revenues收入5BalancingoffaccountsBalancingtheaccount平帐6ThetrialbalanceTrialbalance试算表7Tradingandprofitandlossaccount:anintroductionGrossloss毛损Grossprofit毛利润Netloss纯损Netprofit纯利Profitandlossaccount损益帐Tradingaccount购销帐Tradingandprofitandlossaccount购销损益帐8BalancesheetsCurrentassets流动资产Currentliabilities流动负债Fixedassets固定资产Long-termliabilities长期负债9Tradingandprofitandlossaccountsandbalancesheets:furtherconsiderationsCarriageinwards购物运费Carriageoutwards销物运费Finalaccounts结算帐户10AccountingconceptsAccrualconcept应计概念Businessentityconcept商业个体概念Consistency一致性Costconcept成本概念Dualaspectconcept双面概念Goingconcernconcept继续经营概念Materiality重要性Moneymeasurementconcept价值衡量概念Objectivity客观性方向/取向Prudence审慎性Realizationconcept发现利润观念Subjectivity主观性方法/取向Substanceoverform实质性/确实性项目Timeintervalconcept定期观念Tureandfair真实与公平11BooksoforiginalentryandledgersBooksoforiginalentry原始分录本Cashbook先进薄Generaljournal普通日记帐Generalledger总分类帐Impersonalaccounts非人名帐户Nominalaccounts虚帐户Nominalledger虚分类帐Personalaccounts人名帐户Privateledger私人分类帐Purchasesjournal购货日记本Purchasesledger应付帐款分类帐Realaccounts实帐户Returnsinwardsjournal销货退回日记本Returnsoutwardsjournal购货推出日记本Salesjournal销货日记本Salesledger应收帐款分类帐12ThebankingsystemBankoverdraft银行透支Chequebook支票本Currentaccount来往帐户Savingsaccount储蓄户口Depositaccount定期存款Drawer出票人Endorsement背书Payee受款人Paying-inslip存款单Samplecheck支票样本13CashbooksBankstatement银行结单Contra对冲Discountsallowed已给折扣Discountsreceived已获折扣Foliocolumns参考帐页栏Posting过帐Bankoverdraft银行透支14ThesalesjournalandthesalesledgerSalesinvoice销货发票Tradediscount交易折扣15ThepurchasesjournalandthepurchasesledgerPurchasesinvoice进货发票16ThereturnsjournalsCreditnote贷项目通知单Debitnote借项目通知单Statement结单17ThejournalNarrative叙述18TheanalyticalpettycashbookandtheimprestsystemImprestsystem定额备用金制度Pettycashbook零用现金本19ColumnardaybooksAnalysisbook分析帐本20ComputersandaccountingAccountinginformationsystem(AIS)会计信息系统Managementinformationsystem(MIS)管理资讯系统Databases数据库Spreadsheet电子数据表PersonalData(Privacy)Ordinance个人资料（隐私）条例21Depreciationoffixedassets:natureandcalculationsAmortization摊销，分期偿还Depletion折耗Depreciation折旧Inadequacy不足用Obsolescence陈旧/陈废Reducingbalancemethod递减法Straightlinemethod直线法23capitalandrevenueexpenditureCapitalexpenditure资本性支出Revenueexpenditure收益性支出24baddebts,provisionsforbaddebts,provisionsfordiscountsondebtorsBaddebt呆帐/坏帐Provisionforbaddebts呆帐准备Provisionfordiscounts折扣准备25otheradjustmentsforfinalaccountsAccruedexpense应计费用Prepaidexpense预付费用Revenueo...