课后小结

主要术语中英文对照

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 1UicWvm3PZIr7TazUgEoDhtY5rCcEw4jUG1dO6WgPMXfDxw3CdiGTxwxeYfk8eIv