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会计accountant 簿记bookkeeping 相关性 Relevance 客观性objectivity 可行性feasibility 利润表income statement/profit and loss account 资产负债表balance sheetv 现金流量表cash flow statement 资产asset 负债Liability 所有者权益owners equity/capital 收入Revenue 费用expense 收益Income 公认会计原则Generally accepted accounting principles 财务会计准则委员会Financial Accounting Standards Board 会计主体entity concept 成本原则cost principle 折旧depreciation 持续经营 Going-concern 货币计量单位 stable-monetary-unit 配比原则matching principle 充分披露原则full-disclosure principle 一贯性原则consistency principle 重要性原则materiality principle 谨慎原则conservatism concept 复式记账Double-entry system 美国注册会计师协会American Institute of Certified Public Accountants 中国注册会计师协会Chinese Institute of Certified Public Accountants 财务会计financial accounting 管理会计management accounting 税务会计tax accounting 会计等式accounting equation 经济业务business transaction 会计职业道德ethics of accounting 第二章 经济业务economic event 原始凭证source document 外部业务external transaction 内部业务internal transaction 账户account 借方debit 贷方credit 借贷规则 rules of debit and credit 现金cash 银行存款Cash in bank 应收账款 receivable 预付费用prepaid expenses 应付账款accounts payable 预收收入unearned revenue 投资investment 提存withdrawal 暂时账户temporary account 虚账户nominal accounts 实账户real accounts 科目表chart of accounts 总分类账general ledger 正常余额Normal balance 记日记账journalizing 复合分录compound journal entry 普通日记账general journal 过账posting 会计循环accounting cycle 试算表trial balance 账项调整adjustment 调整后试算表adjusted trial balance 结账closing 结账后试算表Post-closing trial balance 记账凭证voucher 收款凭证receipt voucher 付款凭证payment voucher 转账凭证transfer voucher 负债比率debt ratio 财务杠杆financial leverage 第三章 会计期间time period 财政年度Fiscal year 日历年度calendar year 自然经营年度Natural business year 账项调整adjustment 应计制、权责发生制accrual basis 现金制、收付实现制cash basis 预付项目prepaid items 预收项目unearned items 递延与应计Deferred and accrued 折旧depreciation 备抵账户contra account 账面净值net book value 工作底稿worksheet 结账分录closing entries 收益汇总income summary 账务处理程序bookkeeping procedures 汇总记账凭证 summarized vouchers 科目汇总表categorized accounts summary 多栏式日记账columnar journal 预收收入