客觀性原則 Objective Principle
一致性原則 Consistent Principle
可比性原則 Comparability Principle
重大性原則 Materiality Principle
穩(wěn)健性原則 Conservatism Principle
權(quán)責(zé)發(fā)生制 Accrual Basis
現(xiàn)金收付制 Cash Basis
財(cái)務(wù)報(bào)告 Financial Report
流動(dòng)資產(chǎn) Current assets
流動(dòng)負(fù)債 Current Liabilities
長(zhǎng)期負(fù)債 Long-term Liabilities
投入資本 Contributed Capital
留存收益 Retained Earning
（2）會(huì)計(jì)循環(huán)
會(huì)計(jì)循環(huán) Accounting Procedure/Cycle
會(huì)計(jì)信息系統(tǒng) Accounting information System
帳戶 Ledger
會(huì)計(jì)科目 Account
會(huì)計(jì)分錄 Journal entry
原始憑證 Source Document
日記帳 Journal
總分類帳 General Ledger
明細(xì)分類帳 Subsidiary Ledger
試算平衡 Trial Balance
現(xiàn)金收款日記帳 Cash receipt journal
現(xiàn)金付款日記帳 Cash disbursements journal
銷售日記帳 Sales Journal
購(gòu)貨日記帳 Purchase Journal
普通日記帳 General Journal
工作底稿 Worksheet
調(diào)整分錄 Adjusting entries
結(jié)帳 Closing entries
（3）現(xiàn)金與應(yīng)收帳款
現(xiàn)金 Cash
銀行存款 Cash in bank
庫(kù)存現(xiàn)金 Cash in hand
流動(dòng)資產(chǎn) Current assets