会计英语第八讲.pptxVIP

rules of debits and credits Making accounting entry in English 编制英文会计分录 The accounting equation and the rules of debits and credits (P38) Normal balance Example 2-3: P44 Example: P54 资产 Assets 流动资产 current assests 库存现金 cash 银行存款 cash in banks 应收账款 accounts receivable 应收票据 notes receivable 其他应收款 other receivables 存货 inventories 原材料 raw metrials 在途物资 materials in transit预付费用 prepaid expenses 非流动资产 Non-current assests 固定资产 fixed assets 土地 land 房屋及建筑物 buildings 机器及设备 machinery and equipment 在建工程