会计英语专业术语汇集.doc会计英语专业术语汇集Bookkeeping簿记Data-processing数据处理Double-entry复式记账Single-ount账户Journal日记账Ledger分类账generalledger总分类账subsidiaryledger明细分类账Capital资木Stock(inventory)worth净值Currentliabilities流动负债Long-termliabilities长期负债Stockholders?equity=proprietorship业主(股东)ountingequation/formula会计等式/方程式22・Debit借方Credit贷方Cashinbank银行存款Bankloan银行存款Tofoot(footing)ounting成本会计Sellingprice销售价格Allowance折让Discount折扣Grossprofit毛利Salesreturns销售退回Currentassets流动资产Fixedassets固定资产Intangibleassets无形资产Balancesheet资产负债表Patent专利权Copyright版权Franchise专营权,rualbasis(theproducedauthoritysystem)(therealizedreceiptandpaymentsystem)=baddebts圻;=-
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