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会计术语(38页)
会计术语英汉对照表
初级会计
初级会计 会计术语名称 英文名称 (checking) (corresponding accounts) (Periodic checking method) (periodic inventory system) (bound book) (adjustment accounts) (adjusting journal entry) (single account title voucher) (single-entry bookkeeping) (Secondary accounts) (costing accounts) (physical inventory) (bookkeeping) (non-periodic checking method) (correction by extre recording) (off-balance sheet accounts) (provision accounts) (provision and adjunct accounts) () (book of chronological entry) (single-record document) (deposit journal) (perpetual inventory system) (source document) (suspense accounts) (increase-decrease bookkeeping) (accounts for settlement of claim) (accounts for settlement of claim and debt) (accounts for settlement of debt) (account) (Account number) (debit-credit relationship) (adjustment of account) (special-purpose voucher) (reversing entry) (accounts of sources of funds) (balance sheet accounts) (transfer voucher) (accounts of applications of funds) (internal source document) (general ledger) (general account) (adjunct accounts) (payment voucher) (ledger) (bookkeeping procedure using columnar journal) (closing account) (closing entry) (debit-credit bookkeeping) (partial check) (card book) (inter-period allocation accounts) (multiple-record document) (compound book) (subsidiary ledger) (subsidiary account) (inventory accounts) (parallel recording) (complete check) (combinod journal and ledger) (bookkeeping procedure using summarized journal) (triple-entry bookkeeping) (real accounts) () (trial balancing) (receipts-payment bookkeeping) (receipt voucher) (income statement accounts) (general purpose voucher) (bookkeeping procedure using general journal) (source document from outside) (cash journal) (nominal accounts) (cumulativ
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