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会计accounting会计假设AccountingPostulates会计主体AccountingEntity会计分期TimePeriod货币计量Monetaryunit持续经营GoingConcern会计目标AccountingObjective受托责任Accoutability会计报表（AccountingReport）资产负债表(theBalanceSheet)利润表(theIncomeStatement)现金流量表theCashFlowStatement负债Liabilities资产Assets费用Expenses所有者权益Equity收入Revenue会计期间accountingperiod利润Profit会计等式AccountingEquation权责发生制会计accrualbasisaccounting收付实现制会计cashbasisaccounting预提费用Accruedexpenses应计收益accruedrevenues调整后的试算平衡adjustedtrialbalance调整分录adjustingentry折旧depreciation年度财务报表annualfinancialstatements会计年度fiscalyear账面价值bookvalue备抵账户contraaccount中期财务报表interimfinancialstatements配比原则matchingprinciple自然营业年度naturalbusinessyear厂房设备资产plantassets直线折旧法straight-linedepreciationmethod待摊设备prepaidexpenses会计分期假设timeperiodassumption调整前的试算平衡unadjustedtrialbalance预收账款unearnedrevenues会计循环accountingcircle总分类账户generalledger明细分类账户subsidiaryledger实账户(realaccounts)虚账户(nominalaccounts)调整账户（adjustingaccounts）盘存账户（inventoryaccounts）结算账户（clearanceaccounts）复式记账法double-entrysystemofaccounting借贷记账法（debitandcredit会计分录accountingentries结账程序closingprocess流动资产currentassets本年利润incomesummary无形资产intangibleassets长期投资long-terminvestment长期负债long-termliabilities分类资产负债表classifiedbalancesheet永久性账户permanentaccounts会计账户account结账后的试算平衡表post-closingtrialbalance预测财务报表proformafinancialstatements临时性账户temporaryaccounts工作底表worksheet流动比率currentratio未分类资产负债表unclassifiedbalancesheet经营周期Operatingcycle工作底稿workingpapers资产负债表balancesheet利润表theIncomeStatement现金流量表theCashFlowStatement比率分析法ratioanalysismethod永续盘存制perpetualinventorysystem实地盘存制fieldinventorysystem资产负债表balancesheet利润表(theIncomeStatement)现金流量表theCashFlowStatement永续盘存制perpetualinventorysystem实地盘存制fieldinventorysystem应付账款分类账accountspayableledger应收receivable现金支出日记账cashdisbursementsjournal收入receipts支出登记簿checkregister多栏式日记账columnarjournal适应性原则Internalusers：1officer2salesstaff3managers4budgetofficers5intermalauditors6controllersExternalusers：Assetaccount：suppliesequipmentbuildingAccountsreceivable应收账款Officesupplies办公用品Prepaidinsurance预付保险金Computerequipment计算机设备Accumulateddepreciation-computerequip累计折旧计算机设备Salariespayable应付工资Salariesexpense工资费用Capital下资本Withdrawals提取Commissionsearned佣金费用Insuranceexpense保险费用Systemprinciples：controlrelevancecompatibilityflexibilitycost-benefitClosingprocess：1identifyaccountsforclosing2recordandpostclosingentries3prepareapost-closingtrialbalance