文档介绍：A
Advertising expense 广告费用
Accrual basis of accounting 权责发生制
Accounts payable 应付账款
Accounts receivable 应收账款
Account 帐户
Accrual-type adjusting entry (accruals) 应计类调整分录
Accounting information system 会计信息系统
Accounts 净应收账款
Accumulated depreciation-land improvement 累计折旧-土地改良物
Accumulated depreciation-buildings 累计折旧-建筑物
Accumulated depreciation-equipment 累计折旧-设备
Accumulated depreciation 累计折旧
Assets 资产
Amortization expense 待摊费用
Allowance for doubtful accounts 呆账准备
Aging of accounts receivable 应收账款帐龄
B
Bank service charge expense 银行服务费
Balance sheet 资产负债表
Bad debt expense 坏账费用
Bank reconciliation 银行对账单
Bond issue costs 债券发行成本
Bonds payable 应付债券
Book value of pany 公司的账面价值
Book value 账面价值
Building 建筑物
C
Carrying amount 账面结存额
Carrying value 账面结存额
Cash 现金
Cash basis of accounting 收付实现制
Cash receipt 现金收入(据)
Creditor 债权人
Certified Management Accountants 注册管理会计师
Certified Internal Auditor 注册内部审计师
Certified Public Accountants 注册公共会计师
Carrying amount 账面结存额
Common stock 普通股
Conservatism 谨慎性
Contra account 抵消帐户,对销帐户
Contra asset account 备抵资产账户
Contra equity account 备抵权益账户
Contra liability account 备抵负债账户
Cost principle 成本原则
Commissions expense 佣金费用
Contribution Margin 边际贡献(贡献毛利)
Cost of goods sold 销货成本
Chart of accounts 帐户表
Customer deposits 客户存款
Credit 贷
Classified balance sheet 分类资产负债表
Current assets 流动资产
Current year’ e 当年净收入
D
Delivery