Chapter 1
Ast 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 outwards/ purchas returns 购货退回
Purchas 购货
Sales 销货
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Chapter 4
Revenues 收入
Expens 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
Clo off 结账
Balance carried down 余额转下
Balance brought down 余额承上
Debit balance 借方余额
Cerdit 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 asts 固定资产
Current asts 流动资产
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 ast 净流动资产
Working capital 营运资本
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Chapter 8
介词with的用法Final accounts/ fiancial statement 财务报表
Turnover 营业额
Carriage 运费
Carriage inwards 购货运费
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Carriage outwardsa 销货运费
Horizontal prentation 水平列示
Vertical format 垂直列示格式
Net current asts 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
Purchas/creditors ledger 购货账簿/应付账簿
Cash book 现金账簿
General/ normal ledger 总账
Private ledger 私人分类账
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Book of original entry 原始账簿
Source documents 原始凭证
Sales day book / sales journal 销售日记账
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Purchas day book/ purchas 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
Personal 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
Crosd cheque 划线支票
Uncrosd 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
Discount received 购货折扣
Three-column cash book 三栏现金账
Chapter 12cougar
Unique 唯一的
Invoice 发票
Sales invoice 销售发票
Purchas 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 book/Purchas 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 cash 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
Expen accrual/ accrued expen 应计费用
Expen prepayment/ prepaid expen 预付费用
Income accrual /accrual income应计收入
Income prepaymen / prepayment income预付收入shipman
Tenant 承租人
Chapter 17
Depreciation 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 累计折旧
Chapter 18
formulateBad debts 坏账
