知方号

知方号

初级会计术语英汉对照表

初级会计术语英汉对照表

对账 (checking)对应账户 (corresponding accounts)定期清查 (Periodic checking method)定期盘存制 (periodic inventory system)订本式账簿 (bound book)调整账户 (adjustment accounts)调整分录 (adjusting journal entry)单式记账凭证 (single account title voucher)单式记账法 (single-entry bookkeeping)从属账户 (Secondary accounts)成本计算账户 (costing accounts)财产清查 (physical inventory)簿记 (bookkeeping)不定期清查 (non-periodic checking method)补充登记法 (correction by extre recording)表外账户 (off-balance sheet accounts)备抵账户 (provision accounts)备抵附加账户 (provision and adjunct accounts)备查账簿 (memorandvn)序时账簿 (book of chronological entry)一次凭证 (single-record document)银行存款日记账 (deposit journal)永续盘存制 (perpetual inventory system)原始凭证 (source document)暂记账户 (suspense accounts)增减记账法 (increase-decrease bookkeeping)债权结算账户 (accounts for settlement of claim)债权债务结算账户 (accounts for settlement of claim and debt)债务结算账户 (accounts for settlement of debt)账户 (account)账户编号 (Account number)账户对应关系 (debit-credit relationship)账项调整 (adjustment of account)专用记账凭证 (special-purpose voucher)转回分录 (reversing entry)资金来源账户 (accounts of sources of funds)资产负债账户 (balance sheet accounts)转账凭证 (transfer voucher)资金运用账户 (accounts of applications of funds)自制原始凭证 (internal source document)总分类账簿 (general ledger)总分类账户 (general account)附加账户 (adjunct accounts)付款凭证 (payment voucher)分类账簿 (ledger)多栏式日记账核算形式 (bookkeeping procedure using columnar journal)结账 (closing account)结账分录 (closing entry)借贷记账法 (debit-credit bookkeeping)局部清查 (partial ckeck)卡片式账簿 (card book)跨期摊提账户 (inter-period allocation accounts)累计凭证 (multiple-record document)联合账簿 (compound book)明细分类账簿 (subsidiary ledger)明细分类账户 (subsidiary account)盘存账存 (inventory accounts)平行登记 (parallel recording)全面清查 (complete check)日记总账 (combinod journal and ledger)日记总账核算形式 (bookkeeping procedure using summarized journal)三式记账法 (triple-entry bookkeeping)实账户 (real accounts)试算表 (trial balance)试算平衡 (trial balancing)收付记账法 (receipts-payment bookkeeping)收款凭证 (receipt voucher)损益表账户 (income statement accounts)通用记账凭证 (general purpose voucher)通用日记账核算形式 (bookkeeping procedure using general journal)外来原始凭证 (source document from outside)现金日记账 (cash journal)虚账户 (nominal accounts)汇总原始凭证 (cumulative source document)汇总记账凭证核算形式 (bookkeeping procedure using summary ovchers)工作底稿 (working paper)复式记账凭证 (mvltiple account titles voucher)复式记账法 (Double entry bookkeeping)复合分录 (compound entry)划线更正法 (correction by drawing a straight ling)汇总原始凭证 (cumulative source document)会计凭证 (accounting documents)会计科目表 (chart of accounts)会计科目 (account title)红字更正法 (correction by using red ink)会计核算形式 (bookkeeping procedures)过账 (posting)会计分录 (accounting entry)会计循环 (accounting cycle)会计账簿 (Book of accounts)活页式账簿 (loose-leaf book)集合分配账户 (clearing accounts)计价对比账户 (matching accounts)记账方法 (bookkeeping methods)记账规则 (recording rules)记账凭证 (voucher)记账凭证核算形式 (Bookkeeping proced ureusing vouchers)记账凭证汇总表核算形式 (bookkeeping procedure using categorized account summary)简单分录 (simple entry)结算账户 (settlement accounts)

journal [´dʒə:nəl]   n.日记;日报;杂志   (初中英语单词)account [ə´kaunt]   vi.说明 vt.认为 n.帐目   (初中英语单词)procedure [prə´si:dʒə]   n.过程;手续;方法   (高中英语单词)document [´dɔkjumənt]   n.公文;文件;证件   (高中英语单词)summary [´sʌməri]   a.&n.摘要(的)   (英语四级单词)drawing [´drɔ:iŋ]   n.画图;制图;图样   (英语四级单词)

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