常用的会计英语词汇 基础的,谁有提供下
balance sheet 资产负债表 income statement 收益表 statement of cash flows 现金流量表 operating expense 经营费用 operating result 经营成果 profitability 获利能力 partnership 合伙 reporting format 报告式 statement of owner’s equity 业主权益表 T-account format T形账户表 accounting cycle 会计循环 anually 每年 adjust 调整 close 结清 inequality 不平衡 list 列示 post 过账 reverse 转回 temporary account 临时账户 trail balance 试算平衡表 transfer 转移 columnar 多栏的 closing entry 结账分录 accounting period 会计期间 accrue 计提 apportion 分配 benefit 利益 earn 赚取 expire 耗费 indefinite 无限的 insurance premium 保险费 matching 配比 portray 描述 prepaid 预付 precollected 预收 time period assumption 会计分配假设 closing procedure 结账程序 eliminate 消除 expedient 方便的 facilitate 便于 income summary 收益汇总 interim 期中 norminal account 虚帐户 post closing trial balance 结账后试算平衡表 reversing entry 转回分录 temporary account 暂时性账户 worksheet 工作底表 abbreviate 略缩 cash sales 现金销售 cash discount 现金折扣 credit sales 赊账销售 credit period 信用期 COD cash on delivery 付款交货 credit memorandum 贷项通知书 freight collect 货到付运费 freight prepaid 运费预付 fob shipping point 离岸价 起运地交货价 fob destination 到岸价 目的地交货价 grant 同意 merchandising company 商业公司 merchandise 商品 multi-step format多不式 operational activity 经营活动 purchase 购买 payment term 付款条件 sales revenue 销货收入 sales returns and allowances 销货退回于折让 sales discount 销货折扣 net sales revenue 销货净额 trade discount 商业折扣