1 Vocabulary Unit 1 accounting principle 会计原则 accounting element 会计要素 accounting equation 会计等式 shareholder n
股东 asset n
资产 liability n
负债 owner’s equity 所有者权益 revenue n
收益，收入 expense n
费用 accounting period 会计期间 cash n
现金 accounts receivable 应收账款 inventory n
存货 notes payable 应付票据 accounts payable 应付账款 salaries payable 应付工资 shareholders’ equity 股东权益 capital n
资本 ledger n
总账 chart of accounts 会计科目表 ledger account 总账账户 prepaid insurance 预付保险费 bank deposit 银行存款 cash receipt 现金收入 financial position 财务状况 creditor n
债权人 creditors’ account 债权人账户 transaction n
经济业务 T account 丁字账户 debit n
借方；借记 credit n
贷方；贷记 enter vt
登录，记账 entry n
分录 double-entry a
复式的，复式记账的 supplies expense 材料费用 miscellaneous expense 其他费用 debit balance 借方余额 credit balance 贷方余额 posting n
过账 accounting c
