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会计常用词汇(二)
日期:2007-09-02
会计常用词汇
      accountant genaral 会计主任
  account balancde 结平的帐户
  account bill 帐单
  account books 帐  
  account classification 帐户分类  

 

  account current 往来帐  
  account form of balance sheet 帐户式资产负债表 
  account form of profit and loss statement 帐户式损益表 
  account payable 应付帐款 
  account receivable 应收帐款

 

  account of payments 支出表
  account of receipts 收入表 
  account title 帐户名称,会计科目
  accounting year 或financial year 会计年度
  accounts payable ledger 应付款分类帐Accounting period(会计期间)are related to specific

 

       time periods ,typically one year(通常是一年)
       资产负债表:balance sheet 可以不大写b
  利润表: income statements (or statements of income)
  利润分配表:retained earnings
  现金流量表:cash flows