会计术语中英文对照（详细解析）.docxVIP

初级会计 初级会计 会计术语名称 英文名称 对账 (checking) 对应账户 (corresp onding acco unts ) 定期清查 (Periodic check ing method ) 定期盘存制 (periodic inven tory system ) 订本式账簿 (bound book) 调整账户 (adjustme nt acco unts ) 调整分录 (adjust ing journal entry ) 单式记账凭证 (sin gle acco unt title voucher ) 单式记账法 (sin gle-e ntry bookkeep ing ) 从属账户 (Secondary accounts ) 成本计算账户 (cost ing acco unts ) 财产清查 (physical inven tory ) 簿记 (bookkeeping) 不定期清查 (non-periodic check ing method ) 补充登记法 (correcti on by extre recordi ng ) 表外账户 (off-bala nee sheet acco unts ) 备抵账户 (provisi on acco unts ) 备抵附加账户 (provisi on and adjunct acco unts ) 备查账簿 (memora ndvn 序时账簿 (book of chrono logical entry ) 一次凭证 (sin gle-record docume nt ) 银行存款日记账 (deposit jour nal ) 永续盘存制 (perpetual inven tory system ) 原始凭证 (source document) 暂记账户 (suspense accounts ) 增减记账法 (in crease-decrease bookkeep ing ) 债权结算账户 (acco unts for settleme nt of claim ) 债权债务结算账户 (acco unts for settleme nt of claim and debt )  债务结算账户 (acco unts for settleme nt of debt ) 账户 (acco unt) 账户编号 (Acco unt nu mber) 账户对应关系 (debit-credit relati on ship ) 账项调整 (adjustme nt of acco unt ) 专用记账凭证 (special-purpose voucher ) 转回分录 (revers ing entry ) 资金来源账户 (acco unts of sources of funds ) 资产负债账户 (bala nee sheet acco unts ) 转账凭证 (tran sfer voucher ) 资金运用账户 (acco unts of applicati ons of funds ) 自制原始凭证 (internal source docume nt ) 总分类账簿 (gen eral ledger ) 总分类账户 (general account ) 附加账户 (adjunct acco unts ) 付款凭证 (payment voucher) 分类账簿 (ledger ) 多栏式日记账核算形式 (bookkeep ing procedure using colu mnar journal ) 结账 (clos ing acco unt ) 结账分录 (clos ing entry ) 借贷记账法 (debit-credit bookkeep ing ) 局部清查 (partial ckeck ) 卡片式账溥 (card book ) 跨期摊提账户 (in ter-period allocati on acco unts ) 累计凭证 (multiple-record docume nt ) 联合账簿 (compo und book) 明细分类账簿 (subsidiary ledger ) 明细分类账户 (subsidiary acco unt ) 盘存账存 (inven tory acco unts ) 平行登记 (parallel record ing ) 全面清查 (complete check ) 日记总账 (comb inod journal and ledger )  日记总账核算形式 (bookkeep ing procedure using summarized journal ) 三式记账法 (triple-e ntry bookkeep ing