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1.会计记录 Accounting Records
2.账户对应关系 Debit－credit Relationship
3.记账方法 Account Method
4.记账规则 Bookkeeping Rule
5.单式记账法 Single－entry Bookkeeping System
6.会计分录 Accounting Entry
7.复式记账法 Double－entry Bookkeeping System
8.简单分录 Simple Journal Entry
9.借贷记账法 Debit－credit Bookkeeping System
10.复合分录 Compound Journal Entry
11.借方发生额 Debit Amount
12.会计等式 Accounting Identity
13.贷方发生额 Credit Amount
14.会计等式 Accounting Formula
15.期初余额 Beginning Balance
16.试算平衡表 Trial Balance
17.期末余额 Closing Balance
18.余额试算表 Trial Balance of Balances
19.借记 Debit
20.贷记 Credit