會計英語專業相關詞彙(doc 15頁)

會計英語專業相關詞彙內容提要：
1．The accounting equation and the balance sheet
Accounting 會計
Assets 資產
Balance sheet 資產負債表
Bookkeeping 筆記
Budget 預算表
Capital 資本
Creditor 應付賬款
Debtor 應收賬款
Equity 股東基金
Horizontal balance sheet 橫式資產負債表
Liabilities 負債
Vertical balance sheets 豎式資產負債表
2．The double entry system for assets, liabilities and capital
Account 帳戶
Credit 借方
Debit 貸方
Double entry bookkeeping 複式筆記
3 The asset of stock
Purchases 購
Returns inwards 銷貨退回
Returns outwards 購貨退出
Sales 銷貨

..............................