会计英语专业相关词汇(doc 15页)

会计英语专业相关词汇内容提要：
1．The accounting equation and the balance sheet
Accounting             会计
Assets                 资产
Balance sheet           资产负债表
Bookkeeping            笔记
Budget                 预算表
Capital                 资本
Creditor                应付账款
Debtor                 应收账款
Equity                  股东基金
Horizontal balance sheet   横式资产负债表
Liabilities               负债
Vertical balance sheets    竖式资产负债表
2．The double entry system for assets, liabilities and capital
Account                帐户
Credit                  借方
Debit                   贷方
Double entry bookkeeping  复式笔记
3 The asset of stock
Purchases               购
Returns inwards          销货退回
Returns outwards         购货退出
Sales                   销货

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