会计术语综合论述(英文版).docx

会计术语英汉对照表初级会计初级会计会计术语名称英文名称（ checking ）（ corresponding accounts）（ Periodic checking method）（ periodic inventory system）（ bound book ）（ adjustment accounts）（ adjusting journal entry）（ single account title voucher）（ single-entry bookkeeping）（ Secondary accounts）（ costing accounts）（ physical inventory）（ bookkeeping ）（ non-periodic checking method）（ correction by extre recording）（ off-balance sheet accounts）（ provision accounts）（ provision and adjunct accounts）（）（ book of chronological entry ）（ single-record document ）（ deposit journal ）（ perpetual inventory system ）（ source document ）（ suspense accounts ）（ increase-decrease bookkeeping）（ accounts for settlement of claim）（ accounts for settlement of claim and debt）（ accounts for settlement of debt）（ account ）（ Account number）（ debit-credit relationship）（ adjustment of account）（ special-purpose voucher）（ reversing entry）（ accounts of sources of funds）（ balance sheet accounts）（ transfer voucher）（ accounts of applications of funds）（ internal source document）（ general ledger）（ general account）（ adjunct accounts）（ payment voucher ）（ ledger ）（ bookkeeping procedure using columnar journal ）（ closing account）（ closing entry）（ debit-credit bookkeeping）（ partial check）（ card book ）（ inter-period allocation accounts）（ multiple-record document）（ compound book ）（ subsidiary ledger）（ subsidiary account）（ inventory accounts）（ parallel recording）（ complete check ）（ combinod journal and ledger）（ bookkeeping procedure using summarized journal）（ triple-entry bookkeeping）（ real accounts）（）（ trial balancing）（ receipts-payment bookkeeping）（ receipt voucher）（ income statement accounts）（ general purpose voucher）（ bookkeeping procedure using general journal）（ source document from outside）（ cash journal）（ nominal accounts ）（ cumulative source document）（ bookkeeping procedure using summary ovchers）（ working paper）（ mvltiple account titles voucher）（ Double entry bookkeeping）（）（ correction by drawing a straight ling）（ cumulative source document）（ accounting documents）（）（ account title）（ correction by using red ink）（ bookkeeping procedures）（ posting ）（ accounting entry）（ accounting cycle）（ Book of accounts）（ loose-leaf book）（ clearing accounts）（ matching accounts）（ bookkeeping methods ）（ recording rules ）（ voucher ）（ Bookkeeping proced ureusing vouchers ）（ bookkeeping procedure using categorized account summary ）（ simple entry ）（ settlement accounts ）.hudong./w/index.php?title=%E4%BC%9A%E8%AE%A1%E6%9C%AF%E8%AF%AD%E8%8B%B1%E6%B1% 89%E5%AF%B9%E7%85%A7%E8%A1%A8&action=edit§ion=2中级会计中级会计会计术语名称 英文名称Period Expenserecognition of revenuecorporate bond issuing pricedepreciation of fixed assetsconvertible bondsaccelerated depreciation methodsnet non-operating income and expenditureinterest rate on debentureassignment of accounts receivabledebenture bondslast-in,first-out,LIFOOther monetary assetsdiscount on notes payablefirst-in,first-out 缩写 FIFOconstructions in process与 improvements and replacements of fixed assetsperiodic inventory systemall-inclusive concept of incomeIncome statement approachnet realizable valueAccrued welfarismadditions of fixed assets旧sale or factoring of accounts receivablecontingent liabilitysales returns and allowancesretail methodcash discountbonds payablesale methodnotes payablestock rightsrepairs and maintenance of fixed assetsmortgage bondsselling expensesdividends payable旧notes receivableintangible assetscollection methodincome taxcurrent liabilitiesproduction methodretirement and replacement methodinventory methodcurrent assetspurchases discountsgoodwillaccounts receivableinvestment incomeoperating incomecapital。