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. & vt. 借方；借记 credit n. & vt. 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 cycle 会计循环/周期 journal n. 日记账 2 journalizing n. 登日记账 payroll n. 工资表 cash disbursements 现金支出 sales on account 赊销 purchases on account 赊购 adjusting and closing entries 调整及结账分录 Unit 2 cash n. 现金 cash in bank 银行存款 cash equivalents 现金等价物 bank draft 银行汇票 credit card 信用卡 short-term investments 短期投资 stock n. 股票 bonds / debentures n. 债券 funds n. 基金 accounts receivable 应收账款 notes receivable 应收票据 bank acceptance 银行承兑汇票 trade acceptance 商业承兑汇票 dividend receivable 应收股利 interest receivable 应收利息 allowance for bad debts 坏账准备 prepaid n. 预付项目 inventory n. 存货 raw materials 原材料 low-value consumption goods 低值易耗品 semi-finished goods 半成品 finished goods 产成品 periodic 实地盘存制 the Lower of Cost or Market Rule 成...
