利潤(rùn)總額
利益分配 profit distribution
應(yīng)計(jì)費(fèi)用 accrued expense
商標(biāo)權(quán) trademarks and trade names
全部履行法
凈利潤(rùn) net income
應(yīng)付利潤(rùn) profit payable
未分配利潤(rùn)
收益?zhèn)? income bonds
貨幣資金
利息資本化 capitalization of interests
公益金
工程物資
預(yù)付賬款 advance to supplier
其他應(yīng)收款 other receivables
現(xiàn)金 cash
預(yù)收賬款
公司債券發(fā)行 corporate bond floatation
應(yīng)付工資 wages payable
實(shí)收資本 paid-in capital
盈余公積 surplus reserves
管理費(fèi)用
土地使用權(quán)
股利 dividend
應(yīng)交稅金 taxes payable
負(fù)商譽(yù) negative goodwill
費(fèi)用的確認(rèn) recognition of expense
短期投資 temporary investment
短期借款 short-term loans
遞延資產(chǎn) deferred charges
低值易耗品
當(dāng)期經(jīng)營(yíng)觀點(diǎn) current operating concept of income
待攤費(fèi)用
待核銷基建支出[舊]
待處理流動(dòng)資產(chǎn)損失
待處理固定資產(chǎn)損失
存貨銷售的影響 effects of inventory errors
折舊[舊]
折舊方法 depreciation method
折舊率 depreciation rate
支出 payment
直線法 straight-line
職工福利基金 welfare fund
專項(xiàng)撥款【舊】
專利權(quán) patents
住房基金 housing fund
重置成本法 replacement costing
專項(xiàng)物資[舊]
專項(xiàng)資產(chǎn)【舊】
專有技術(shù) know-how
專營(yíng)權(quán) franchises
資本公積 capital reserves
資產(chǎn)負(fù)債表 balance sheet
資金占用和資金來(lái)源[舊]
自然資源 natural resources
存貨 inventory
車間經(jīng)費(fèi)【舊】
償債基金 sinking fund
長(zhǎng)期應(yīng)付款 long-term payables
長(zhǎng)期投資 long-term investments
長(zhǎng)期借款 long-term loans
長(zhǎng)期負(fù)債 long-term liability of long-term debt
財(cái)務(wù)費(fèi)用 financing expenses
撥定留存收益 appropriated retained earnings
標(biāo)準(zhǔn)成本法 standard costing
變動(dòng)成本法 variable costing
比例履行法
包裝物
版權(quán) copyrights
匯總原始憑證 cumulative source document
匯總記賬憑證核算形式 bookkeeping procedure using summary vouchers
工作底稿 working paper
復(fù)式記賬憑證 multiple account titles voucher
復(fù)式記賬法 Double entry bookkeeping
復(fù)合分錄 compound entry
劃線更正法 correction by drawing a straight ling
匯總原始憑證 cumulative source document
會(huì)計(jì)憑證 accounting documents
會(huì)計(jì)科目表 chart of accounts
會(huì)計(jì)科目 account title
紅字更正法 correction by using red ink
會(huì)計(jì)核算形式 bookkeeping procedures
過(guò)賬 posting
會(huì)計(jì)分錄 accounting entry
會(huì)計(jì)循環(huán) accounting cycle
會(huì)計(jì)賬簿 Book of accounts
活頁(yè)式賬簿 loose-leaf book
集合分配賬戶 clearing accounts
計(jì)價(jià)對(duì)比賬戶 matching accounts
記賬方法 bookkeeping methods
記賬規(guī)則 recording rules
記賬憑證 voucher
記賬憑證核算形式 Bookkeeping procedure using vouchers
記賬憑證匯總表核算形式 bookkeeping procedure using categorized account summary
簡(jiǎn)單分錄 simple entry
結(jié)算賬戶 settlement accounts
結(jié)賬 closing account
結(jié)賬分錄 closing entry
借貸記賬法 debit-credit bookkeeping
局部清查 partial check
卡片式賬簿 card book
跨期攤提賬戶 inter-period allocation accounts
累計(jì)憑證 multiple-record document
聯(lián)合賬簿 compound book
明細(xì)分類賬簿 subsidiary ledger
明細(xì)分類賬戶 subsidiary account
盤存賬存 inventory accounts
平行登記 parallel recording
全面清查 complete check
日記總賬 combined journal and ledger
日記總賬核算形式 bookkeeping procedure using summarized journal
三式記賬法 triple-entry bookkeeping
實(shí)賬戶 real accounts
試算表 trial balance
試算平衡 trial balancing
收付記賬法 receipts-payment bookkeeping
收款憑證 receipt voucher
損益表賬戶 income statement accounts
通用記賬憑證 general purpose voucher
通用日記賬核算形式 bookkeeping procedure using general journal
外來(lái)原始憑證 source document from outside
現(xiàn)金日記賬 cash journal
虛賬戶 nominal accounts
序時(shí)賬簿 book of chronological entry
一次憑證 single-record document
銀行存款日記賬 deposit journal
永續(xù)盤存制 perpetual inventory system
原始憑證 source document
暫記賬戶 suspense accounts
增減記賬法 increase-decrease bookkeeping
債權(quán)結(jié)算賬戶 accounts for settlement of claim
債權(quán)債務(wù)結(jié)算賬戶 accounts for settlement of claim and debt
債務(wù)結(jié)算賬戶 accounts for settlement of debt
賬戶 account
賬戶編號(hào) Account number
賬戶對(duì)應(yīng)關(guān)系 debit-credit relationship
賬項(xiàng)調(diào)整 adjustment of account
專用記賬憑證 special-purpose voucher
轉(zhuǎn)回分錄 reversing entry
資金來(lái)源賬戶 accounts of sources of funds
資產(chǎn)負(fù)債賬戶 balance sheet accounts
轉(zhuǎn)賬憑證 transfer voucher
資金運(yùn)用賬戶 accounts of applications of funds
自制原始憑證 internal source document
總分類賬簿 general ledger
總分類賬戶 general account
附加賬戶 adjunct accounts
付款憑證 payment voucher
分類賬簿 ledger
多欄式日記賬核算形式 bookkeeping procedure using columnar journal
對(duì)賬 checking
對(duì)應(yīng)賬戶 corresponding accounts
定期清查 Periodic checking method
定期盤存制 periodic inventory system
訂本式賬簿 bound book
調(diào)整賬戶 adjustment accounts
調(diào)整分錄 adjusting journal entry
單式記賬憑證 single account title voucher
單式記賬法 single-entry bookkeeping
從屬賬戶 Secondary accounts
成本計(jì)算賬戶 costing accounts
財(cái)產(chǎn)清查 physical inventory
簿記 bookkeeping
不定期清查 non-periodic checking method
補(bǔ)充登記法 correction by extra recording
表外賬戶 off-balance sheet accounts
備抵賬戶 provision accounts
備抵附加賬戶 provision and adjunct accounts
備查賬簿 memorandum
利益分配 profit distribution
應(yīng)計(jì)費(fèi)用 accrued expense
商標(biāo)權(quán) trademarks and trade names
全部履行法
凈利潤(rùn) net income
應(yīng)付利潤(rùn) profit payable
未分配利潤(rùn)
收益?zhèn)? income bonds
貨幣資金
利息資本化 capitalization of interests
公益金
工程物資
預(yù)付賬款 advance to supplier
其他應(yīng)收款 other receivables
現(xiàn)金 cash
預(yù)收賬款
公司債券發(fā)行 corporate bond floatation
應(yīng)付工資 wages payable
實(shí)收資本 paid-in capital
盈余公積 surplus reserves
管理費(fèi)用
土地使用權(quán)
股利 dividend
應(yīng)交稅金 taxes payable
負(fù)商譽(yù) negative goodwill
費(fèi)用的確認(rèn) recognition of expense
短期投資 temporary investment
短期借款 short-term loans
遞延資產(chǎn) deferred charges
低值易耗品
當(dāng)期經(jīng)營(yíng)觀點(diǎn) current operating concept of income
待攤費(fèi)用
待核銷基建支出[舊]
待處理流動(dòng)資產(chǎn)損失
待處理固定資產(chǎn)損失
存貨銷售的影響 effects of inventory errors
折舊[舊]
折舊方法 depreciation method
折舊率 depreciation rate
支出 payment
直線法 straight-line
職工福利基金 welfare fund
專項(xiàng)撥款【舊】
專利權(quán) patents
住房基金 housing fund
重置成本法 replacement costing
專項(xiàng)物資[舊]
專項(xiàng)資產(chǎn)【舊】
專有技術(shù) know-how
專營(yíng)權(quán) franchises
資本公積 capital reserves
資產(chǎn)負(fù)債表 balance sheet
資金占用和資金來(lái)源[舊]
自然資源 natural resources
存貨 inventory
車間經(jīng)費(fèi)【舊】
償債基金 sinking fund
長(zhǎng)期應(yīng)付款 long-term payables
長(zhǎng)期投資 long-term investments
長(zhǎng)期借款 long-term loans
長(zhǎng)期負(fù)債 long-term liability of long-term debt
財(cái)務(wù)費(fèi)用 financing expenses
撥定留存收益 appropriated retained earnings
標(biāo)準(zhǔn)成本法 standard costing
變動(dòng)成本法 variable costing
比例履行法
包裝物
版權(quán) copyrights
匯總原始憑證 cumulative source document
匯總記賬憑證核算形式 bookkeeping procedure using summary vouchers
工作底稿 working paper
復(fù)式記賬憑證 multiple account titles voucher
復(fù)式記賬法 Double entry bookkeeping
復(fù)合分錄 compound entry
劃線更正法 correction by drawing a straight ling
匯總原始憑證 cumulative source document
會(huì)計(jì)憑證 accounting documents
會(huì)計(jì)科目表 chart of accounts
會(huì)計(jì)科目 account title
紅字更正法 correction by using red ink
會(huì)計(jì)核算形式 bookkeeping procedures
過(guò)賬 posting
會(huì)計(jì)分錄 accounting entry
會(huì)計(jì)循環(huán) accounting cycle
會(huì)計(jì)賬簿 Book of accounts
活頁(yè)式賬簿 loose-leaf book
集合分配賬戶 clearing accounts
計(jì)價(jià)對(duì)比賬戶 matching accounts
記賬方法 bookkeeping methods
記賬規(guī)則 recording rules
記賬憑證 voucher
記賬憑證核算形式 Bookkeeping procedure using vouchers
記賬憑證匯總表核算形式 bookkeeping procedure using categorized account summary
簡(jiǎn)單分錄 simple entry
結(jié)算賬戶 settlement accounts
結(jié)賬 closing account
結(jié)賬分錄 closing entry
借貸記賬法 debit-credit bookkeeping
局部清查 partial check
卡片式賬簿 card book
跨期攤提賬戶 inter-period allocation accounts
累計(jì)憑證 multiple-record document
聯(lián)合賬簿 compound book
明細(xì)分類賬簿 subsidiary ledger
明細(xì)分類賬戶 subsidiary account
盤存賬存 inventory accounts
平行登記 parallel recording
全面清查 complete check
日記總賬 combined journal and ledger
日記總賬核算形式 bookkeeping procedure using summarized journal
三式記賬法 triple-entry bookkeeping
實(shí)賬戶 real accounts
試算表 trial balance
試算平衡 trial balancing
收付記賬法 receipts-payment bookkeeping
收款憑證 receipt voucher
損益表賬戶 income statement accounts
通用記賬憑證 general purpose voucher
通用日記賬核算形式 bookkeeping procedure using general journal
外來(lái)原始憑證 source document from outside
現(xiàn)金日記賬 cash journal
虛賬戶 nominal accounts
序時(shí)賬簿 book of chronological entry
一次憑證 single-record document
銀行存款日記賬 deposit journal
永續(xù)盤存制 perpetual inventory system
原始憑證 source document
暫記賬戶 suspense accounts
增減記賬法 increase-decrease bookkeeping
債權(quán)結(jié)算賬戶 accounts for settlement of claim
債權(quán)債務(wù)結(jié)算賬戶 accounts for settlement of claim and debt
債務(wù)結(jié)算賬戶 accounts for settlement of debt
賬戶 account
賬戶編號(hào) Account number
賬戶對(duì)應(yīng)關(guān)系 debit-credit relationship
賬項(xiàng)調(diào)整 adjustment of account
專用記賬憑證 special-purpose voucher
轉(zhuǎn)回分錄 reversing entry
資金來(lái)源賬戶 accounts of sources of funds
資產(chǎn)負(fù)債賬戶 balance sheet accounts
轉(zhuǎn)賬憑證 transfer voucher
資金運(yùn)用賬戶 accounts of applications of funds
自制原始憑證 internal source document
總分類賬簿 general ledger
總分類賬戶 general account
附加賬戶 adjunct accounts
付款憑證 payment voucher
分類賬簿 ledger
多欄式日記賬核算形式 bookkeeping procedure using columnar journal
對(duì)賬 checking
對(duì)應(yīng)賬戶 corresponding accounts
定期清查 Periodic checking method
定期盤存制 periodic inventory system
訂本式賬簿 bound book
調(diào)整賬戶 adjustment accounts
調(diào)整分錄 adjusting journal entry
單式記賬憑證 single account title voucher
單式記賬法 single-entry bookkeeping
從屬賬戶 Secondary accounts
成本計(jì)算賬戶 costing accounts
財(cái)產(chǎn)清查 physical inventory
簿記 bookkeeping
不定期清查 non-periodic checking method
補(bǔ)充登記法 correction by extra recording
表外賬戶 off-balance sheet accounts
備抵賬戶 provision accounts
備抵附加賬戶 provision and adjunct accounts
備查賬簿 memorandum