平亮装潢小余
balance sheet 资产负债表income statement 收益表statement of cash flows 现金流量表 operating expense 经营费用operating result 经营成果profitability 获利能力partnership 合伙reporting format 报告式statement of owner’s equity 业主权益表T-account format T形账户表accounting cycle 会计循环anually 每年adjust 调整close 结清inequality 不平衡list 列示post 过账reverse 转回temporary account 临时账户trail balance 试算平衡表transfer 转移columnar 多栏的closing entry 结账分录accounting period 会计期间accrue 计提apportion 分配benefit 利益earn 赚取expire 耗费indefinite 无限的insurance premium 保险费matching 配比portray 描述prepaid 预付precollected 预收time period assumption 会计分配假设closing procedure 结账程序eliminate 消除expedient 方便的facilitate 便于income summary 收益汇总interim 期中norminal account 虚帐户post closing trial balance 结账后试算平衡表reversing entry 转回分录temporary account 暂时性账户worksheet 工作底表abbreviate 略缩cash sales 现金销售cash discount 现金折扣credit sales 赊账销售credit period 信用期COD cash on delivery 付款交货credit memorandum 贷项通知书freight collect 货到付运费freight prepaid 运费预付fob shipping point 离岸价 起运地交货价fob destination 到岸价 目的地交货价grant 同意merchandising company 商业公司merchandise 商品multi-step format多不式operational activity 经营活动purchase 购买payment term 付款条件sales revenue 销货收入sales returns and allowances 销货退回于折让sales discount 销货折扣net sales revenue 销货净额trade discount 商业折扣
