课后小结

主要术语中英文对照

1.会计确认　Accounting Recognition

2.资产　Asset

3.收付实现制　Cash Basis

4.负债　Liability

5.权责发生制　Accrual Basis

6.所有者权益　Owner’s Equity

7.会计对象　Accounting Object

8.收入　Revenue

9.会计要素　Accounting Factors

10.费用　Expense

11.会计科目　Account Title

12.利润　Profit

13.账户　Account

14.收益　Income

15.总分类账户　General Ledger

16.明细分类账户　Detailed Ledger

17.利得　Gain

18.损失　Lost

19.流动资产　Current Asset

20.流动负债　Current Liability

21.非流动资产　Non－current Asset

22.非流动负债　Non－current Liability QK6llxAIhi/SqUtI2wcbK5wWI7gY81tpmj8i+DELlVw0wpC09IuAjKYT4cyBJ+6J