国际会计专业英课语程参考词汇.docxVIP

VocabularyUnit 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