会计英语第八讲.pptVIP

Accounting English Lesson Eight 第一页，共三十八页。 Contents rules of debits and credits Making accounting entry in English 编制英文会计分录 第二页，共三十八页。 Rules of debits and credits The accounting equation and the rules of debits and credits (P38) Normal balance Example 2-3: P44 Example: P54 第三页，共三十八页。 List of accounts in English 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