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1、Chapter 1 Asset 资产 Liability 负债 Capital/ owner’s equity 资本/权益资本 Balance Sheet 资产负债表 Debtor 债务人 Creditor 债权人 Accounting equation 会计恒等式 Chapter 2 Double entry system 复式记账系统 Account 账户 Debit 借方 Credit 贷方 Narrative 描述 Chapter 3 Returns inwards/ sales returns 销货退回 Returns outw
2、ards/ purchases returns 购货退回 Purchases 购货 Sales 销货 Chapter 4 Revenues 收入 Expenses 费用 Supplies 办公用品 Utilities 公用设施使用费 Drawings 提款 Profit 利润 Loss 损失 Chapter 5 Balance account 账户结余 Close off 结账 Balance carried down 余额转下 Balance brought down 余额承上 Debit balance 借方余额 Cer
3、dit balance 贷方余额 Running balance 逐笔结计余额 Trial balance 余额试算平衡 Normal balance 正常余额 Chapter 6 Gross profit 毛利润 Net profit 净利润 Trading account 商品交易账户 Profit and loss account 损益账户 Stocktaking 库存盘点 Cost of goods sold 销货成本 Chapter 7 Fixed assets 固定资产 Current assets 流动资产
4、Descending order of permanence 存续时间降序排列 Increasing order of liquidity 流动性增强顺序排列 Long-term liabilities 长期负债 Current liabilities 流动负债 Net current asset 净流动资产 Working capital 营运资本 Chapter 8 Final accounts/ fiancial statement 财务报表 Turnover 营业额 Carriage 运费 Carriage inwards 购货运费 Carri
5、age outwardsa 销货运费 Horizontal presentation 水平列示 Vertical format 垂直列示格式 Net current assets 净流动资产 Working capital 营运资本 Openting stock 期初库存 Closing stock 期末库存 Chapter 9 Ledger 账簿 Sales/ debtors ledger 销售账簿/应收账簿 Purchases/creditors ledger 购货账簿/应付账簿 Cash book 现金账簿 General/ normal
6、ledger 总账 Private ledger 私人分类账 Book of original entry 原始账簿 Source documents 原始凭证 Sales day book / sales journal 销售日记账 Purchases day book/ purchases journal 购货日记账 Returns inwards day book 销货退回日记账 Returns outwards day book 购货退回日记账 General journal 日记账 Posting 过账 Real accounts 实物资产账户 Persona
7、l accounts 个人往来账户 Nominal accounts 名义账户 Chapter 10 Debit cards 借记卡 Automic tellers machines 自动取款机 Current account 活期账户 Deposit account 定期存款账户 Cheque 支票 Paying-in slips 存款通知单 进账单 Counterfoil 存根 Overdraft 透支 Darwer 出票人 Payer 付款人 Payee 收款人 Drawee 受票人 Crossed cheque 划线支票
8、Uncrossed cheque 不划线支票 Credit transfer 贷方转入 Standing order 定期定额支付命令 Direct debit 直接付款 Interest receivable 利息收入 Interest payable 利息支出 Bank charges 银行手续费 Chapter 11 Two-column cash book 两栏现金账 Contra entry 对销分录 Bank overdraft 银行透支 Cash discount 现金折扣 Discount allowed 销货折扣 Dis
9、count received 购货折扣 Three-column cash book 三栏现金账 Chapter 12 Unique 唯一的 Invoice 发票 Sales invoice 销售发票 Purchases invoice 购货发票 Trade discounts 销售折扣、商业折扣 Chapter 13 Credit note 贷记单 Debit note 借记单 Returns inwards day book/Sales returns day book 销售退回日记账 Returns outwards day
10、book/Purchases returns day book 购货退回日记账 Chapter 14 The Journal/ General Journal/ Journal proper 日记账 Fraud 欺骗、作弊 Write off 勾销、注销 Bad debts 坏账 Chapter 15 Petty cash book 小额现金账簿 The imprest system 定额备用金制度 Float 周转零款 Voucher 凭证 Petty cash voucher 零用现金凭单 Analytical petty cas
11、h book 分栏明细零用现金簿 Chapter 16 Extract 摘录、提取 Accrual 应计 Prepayment 预付 Outstanding 未支付的 Expense accrual/ accrued expense 应计费用 Expense prepayment/ prepaid expense 预付费用 Income accrual /accrual income应计收入 Income prepaymen / prepayment income预付收入 Tenant 承租人 Chapter 17 Depreci
12、ation 折旧 Physical deterioration 物质磨损 Straight-line method/ Fixed Instalment Method 直线折旧法 Reducing balance method./ Diminishing Balance Method 余额递减法 Disposal value 残值 Net book value 净账面价值 Provision for Depreciaton Account/ 累计折旧账户 aggregate depreciation/ accumulated depreciation 累
13、计折旧 Chapter 18 Bad debts 坏账 Reinstated 恢复 Bad Debts Recovered Accout 转回坏账 Chapter 19 Reconciliation 对账 Bank Reconciliation Statement 银行对账单 Timing differences 时间性差异 Unpresented cheque 未兑现支票 Late logement / bank logements not yet credited 未存入 Update 更新 Dishonoured cheques
14、拒付支票、退票 Stale 失效 Chapter 20 Capital expenditure 资本性支出 Renvenue expenditure 收益性支出 Installation cost 安装成本 Overstate 夸张、夸大 Understate 低估、少计 Chapter 21 Errors of omission 遗漏错误 Errors of Commision 指代对象错误 Errors of Pinciple 准则性错误 Errors of Entries 分录借贷方向计反 Errors of Original Entr
15、y 数量错误 Compensating Errors 抵消式错误 Casting 合计 Overcast 合计数大于实际数值 Undercast 合计数小于实际数值 Transposition Error 调换位置错误 Chapter 22 Control accounts 控制账户 Tally with 与…一致 Memorandum 备忘录 Sales legder control account/ Debotors’ control Account 债务人控制账户 Purchases Ledger Control Account/ Creditors’ Control Account 债权人控制账户 Chapter 23 Adjustment 调整 Net realisable value 可变现净值 Prudence 谨慎性原则
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