1、会计英语词汇表（期末必备）Accounting equation 会计恒等式；Salary/Wage 工资Corporation/Company 公司Service performed 提供服务Accountant 会计人员Withdraw v.提款Receive 收到Accept 接受Collect 收集Owe 欠钱source document原始凭证partnership合伙制current liability流动负债shareholder股东loss 亏损 creditor 债权人 income tax所得税accounting cycle会计循环ledger分类账compound e
2、ntry复合分录post 过账cash receipt journal现金收入日记账general ledger总分类账owners equity所有者权益Purchase 购买Paid 支付Previously 以前，预先On credit 赊账Payment 付款，款项Utility 公共设施bill （动词）开账单，（名词）账单Rent 租金，租用Service Revenue服务收入Fee 费用Amount 数量，总计Suppose 假设Estimate 估计useful life 使用年限salvage value 残值Income Statement 损益表，利润表Balance
3、sheet 资产负债表Invest 投资Accounts receivable 应收账款Office Supplies 办公用品Office Equipment 办公设备Accounts Payable 应付账款Capital 实收资本Wages Expense 工资费用Utility Expense. 公共设施费用Prepaid Rent 预付租金Withdrawals n.提款Telephone Expense 电话费用Accumulated depreciation 累计折旧Depreciation expense 折旧费用bankruptcy破产certified public accountant注册会计师expense费用double-entry bookkeeping复式记账financial statement财务报表cost成本long-term asset长期资产on credit赊账multinational corporation跨国公司profit利润 trial balance 试算平衡
