Journal 日记账
Journal entry 会计分录，流水分录
Cash receipt journal 现金收款分录
Cash payment journal 现金支出分录
Credit sales journal 赊销分录
Credit purchases journal 赊购分录
Ledger 分类账
General ledger 总账
A chart of accounts
Sole trader 个体户 = sole proprietorship 独资经营者
Trial balance 试算平衡表
At the end of the period 期末
Duality 复式记账
Source documents 原始凭证
lessee 承租人
lessor 出租人
lease contract 租赁合同
non-cancellable 不可取消（合同）
legal ownership 法律所有权（资产）
contractual obligation 合同义务
the asset side/column 资产栏, the claims side/column 债券栏
A going concern 持续经营的企业
IPSAS International Public Sector Accounting Standards 国际公共部门会计准则
IPSASB International Public Sector Accounting Standards Board
For-profit entity 追求利润的主体
Present economic resource 现存经济资源
Current assets 流动资产
Current account 经常往来账户/货期存款账户
Non-current assets 非流动资产，计划一笔出售的一些资产
Current liability 流动负债/短期债务
Current tax liability 当期税负债
Trade and other receivables 应收和其他应收款
trade debtor = AC 应收账款
Trade creditors = AP 应付账款
Share capital = issued/contributed equity 股本
Revaluation 重新估价
Consolidated balance sheet 合并资产负债表，综合平衡表
Carrying amount = book value 账面金额/价值 以美元计的资产和债务
Proceeds 收入/实收款项
Value-in-use 使用价值
Perpetual inventory system 永续盘存制
Periodic inventory system 定期盘存制
FIFO, first-in, first-out 先进先出
LIFO, last-in, first-out 后进先出
Items are traced from purchase to the point of sale
网友评论