《新财务英语教程》词汇表.pdfVIP

Chapter1

soletrader独资企业

partnership合伙企业

limitedliabilitycompany有限责任公

accountingtransactions会计交易

financialaccounting财务会计

managementaccounting管理会计

Chapter2

doubleentrybookkeeping复式记账

accountingequation会计等式

assets资产

liabilities负债

equity权益

capital资本

cashtransactions现金交易

credittransactions赊帐交易

revenue收入

expenses费用

drawing提取

debit借记,借方

credit贷记，贷方

Chapter3

creditsales赊销

tradereceivables应收账款

creditcustomers赊账客户

creditpurchases赊购

tradepayables应付账款

creditsuppliers赊账供应商

Chapter4

ledgeraccounts分类账账户

Taccounts丁字式账户

booksofprimeentry原始分录簿

balancingledgeraccounts平衡分类帐帐户

statementofprofitorloss损益表

Chapter5

trialbalance试算表

balancebroughtdown承前余额

balancecarrieddown余额结转

Chapter6

financialstatements财务报表

statementoffinancialposition财务状况表

statementofchangesinequity所有者权益变动表

costofsales销货成本

grossprofit毛利

sundryincome杂项收入

non-currentassets非流动资产

currentassets流动资产

non-currentliabilities非流动负债

netcurrentassets净流动资产

workingcapital营运资本

netassets净资产

cashinhand手存现金

cashatbank银行现金

commissionreceived佣金收入

discountincome折扣收入

interestreceived利息收入

inventories库存

irrecoverabledebtexpense坏账费用

payrollexpense工资费用

rentreceived租金收入

Chapter7

sourcedocuments原始凭证

pricequotation报价单

purchaseorder订购单

salesorder销售单

deliverynote交货单

invoice发票

creditnote贷方票据

check支票

receipt收据

remittanceadvice汇款单

Chapter8

salesdaybook销货日记账

salesreturnsdaybook销货退回日记账

purchasedaybook进货日记账

purchasere