帥氣的高頓網(wǎng)校小編為各位ACCA學(xué)員整理了財(cái)務(wù)術(shù)語(yǔ)的中英對(duì)照大全,以下是會(huì)計(jì)循環(huán)篇:
        會(huì)計(jì)循環(huán) Accounting Procedure/Cycle
  會(huì)計(jì)信息系統(tǒng) Accounting information System
  帳戶 Ledger
  會(huì)計(jì)科目 Account
  會(huì)計(jì)分錄 Journal entry
  原始憑證 Source Document
  日記帳 Journal
  總分類帳 General Ledger
  明細(xì)分類帳 Subsidiary Ledger
  試算平衡 Trial Balance
  現(xiàn)金收款日記帳 Cash receipt journal
  現(xiàn)金付款日記帳 Cash disbursements journal
  銷售日記帳 Sales Journal
  購(gòu)貨日記帳 Purchase Journal
  普通日記帳 General Journal
  工作底稿 Worksheet
  調(diào)整分錄 Adjusting entries
  結(jié)帳 Closing entries