[每日会计英语词汇]——财务会计

来源: 高顿网校 2013-10-28
        [每日会计英语词汇]——财务会计
  Double-entry bookkeeping  复式记账
  a system of bookkeeping based on the principle that every financial transaction involves the simultaneous receiving and giving of value, thus recording twice.
  Trial balance  试算平衡
  a list of account balances in double-entry accounting system, with one column of debit and one column of credit.
  Reasons for the inequality between debit & credit:试算平衡不平的原因
  errors in posting from day book to ledgers
  errors in balancing the accounts
  errors in transferring the balances from ledgers to trial balance
  
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