2期末复习题专业外语(初级).docVIP

会计术语翻译 1. entity concept; 2. liability; 3. credit; 4. direct labor cost; 5.revenue; 6. inventory 7. equity; 8. asset; 9. balance sheet; 10.accrual accounting; 11. transaction 12. ledger; 13.financial statement; 14. journal entry; 15. goodwill; 16. sales revenue; 17 intangible assets.; 18. overhead; 19. cost of sales; 20. common stock; 21. long-term debt; 22.accumulated depreciation; 23.straight-line depreciation; 24. auditing; 25. cash equivalent; 26. bad debt; 27. dividend; 28.perpetual inventory; 29. wasting asset 30. parent company; 31. capital lease ; 32. MACRS