英语作文如何理财？

簿记指：①会计工作中有关记账的技术。②符合会计规程的账簿。簿记（bookkeeping），簿记 ，包括填制凭证、登记账目、结算账目、编制报表等。会计工作的初级阶段，仅限于事后的记账、算账，并没有形成记账、算账的理论，那时的簿记等于全部的会计。随着会计循环理论的建立和会计职能作用的不断扩大，会计工作从单纯的记账、算账，发展到对经济活动的事前预测、决策，事中控制、监督，事后分析、考核，簿记就成为会计工作的一个组成部分。中国簿记一词最早见于宋代。在西方国家，英文簿记（bookkeeping） 是在本子上保持记录，即记账的意思，而会计（accounting）则是叙述理由，即说明为什么要这样记账。俄文在30年代有簿记和会计二词，30年代后出现簿记核算一词，由于原苏联把会计作为经济核算的一个组成部分，因而传到中国翻译为簿记核算。单式簿记主要特点是：（1）平时记载现金收付及各种往来账户，而不涉及财产的增减与损益；（2）期末采取实地盘点和估价的方法编制财产目标；（3）确定本期损益的形式是以期末财产总值减去期初财产总值。单式簿记在欧洲中世纪之前和我国明代以前曾普遍采用。

关于术语：我们已经提到过“会计”和“簿记”。会计是一个大范畴，会计系统将记录各种数据（包括人员数据）、记录交易历史信息，并为您提供有关公司重要信息的报告。会计还包括员工工资，员工工资需要特别注意，即使出现微小的错误也可能导致巨额罚款。公司的税务状况也同样重要。会计是提供您所需要的报告和信息的系统。 簿记则属于单调乏味的工作，需要系统记录您产生的每项收支的金额、日期和来源。不妨将会计想象为一个巨大的筛子，而簿记就是将材料不断倒入筛子的过程。会计系统会筛选整理簿记过程输入的所有内容，最后您将获得企业运转所需的信息。

代理记账是指企业将财务核算、账务处理、报税申报等财务工作委托给专业的记账服务机构或个人进行处理的一种方式。以下是代理记账的一般流程：1. 签订代理记账合同：企业与代理记账服务机构或个人签订代理记账合同，明确双方的权责和服务内容。2. 提供企业资料：企业提供相关财务资料给代理记账服务机构或个人，包括企业的收支凭证、银行对账单、发票等。3. 账务处理：代理记账服务机构或个人根据提供的企业资料，进行财务核算和账务处理工作，包括录入收支凭证、制作会计凭证、编制财务报表等。4. 报税申报：代理记账服务机构或个人负责按照相关税法规定，进行税务申报工作，包括计算税款、填写税表、递交纳税申报等。5. 协助审计：如果企业需要进行年度审计，代理记账服务机构或个人可以协助企业准备审计所需的财务资料和报表。6. 提供财务报告：代理记账服务机构或个人定期向企业提供财务报告，包括利润表、资产负债表、现金流量表等，供企业进行财务分析和决策。请注意，代理记账的具体流程和服务内容可能因不同的代理记账服务机构或个人而有所差异。企业在选择代理记账服务时，应根据自身需求和实际情况选择合适的服务方，并明确双方的权责和服务内容。

指“簿记信息”

accounting and bookkeeping会计和记账 拼音 双语对照 双语例句1We believe that even routine accounting and bookkeeping functions deserve special treatment. 我们相信，即使日常会计和簿记功能值得特别待遇。

关于会计的英文翻译 2002年萨班斯法案 影响会计专业及企业管治的法案 美国所有上市公司的行政总裁及首席财务官必须证明其季度报表和年度报告的准确性。 违反本法案可能会导致刑事处罚。 欺诈性财务报告，是指刻意设计的具有误导性的财务报表。它的产生源于虚假记录（如 *** 控的库存记录）、不真实交易（虚构的销售）或者对各种不同会计政策的滥用。 有问题直接联系我。 顺便问一下，你看得是哪本外文教材？？《Finacial Aounting》? Money Measure 货币计量 - Recording of all business transactions in terms of money 以货币形式记录所有的交易。 - Money is only factor mon to all business transactions 货币是唯一适用于全部交易的要素。 - Basic unit of money determined by country in which business resides 货币的基本计量单位取决于业务所在国。 - Exchange rates used to translate transactions from one currency to the other 使用汇率对交易中的不同货币进行转换。 关于会计的英文翻译 bookkeeping versus aounting 备查（簿）记录与会计记录 备查（簿）记录：是对财务交易事项的重复性、机械性的记录，并对该项记录进行存档。 会计记录：是以满足用户使用为目的的信息系统。它的建立的目标基于对信息的分析、解释和使用。 你查阅会计英语就会知道。 jianchidaodi.zheng@163. 会计的英文翻译 什么是坏账费用？ 一个的商业收入陈述登记——描绘出不可收集的应收账款数额——在给定的时期内发生。按照会计分录——每次数额增长坏账费用——一个等同的数额被赊账于商业坏账的限额。 Aounting；aountancy；aountant；bookkeeper；bursar 都是会计的意思 通过资产减去负债的业主代表在商业投资。 关于会计的几句话英文翻译 1、在企业外部与企业有直接经济利益联系的关联方 2、与企业存在间接经济利益联系的的个人、组织和机构 有关会计的几句英文翻译 1.ratio of expenses to revenue 成本收益比 2.ratio of money owed to total resources controlled 欠款和总资产比 3.repaying amounts to creditors,plus interest 偿还金额（含利息） 求英文翻译 有关会计的 谢谢 Aording to the new *** all and medium-sized enterprises standard, the *** all enterprise aounts for nearly 95 of legal person"s total number of industrial enterprises; The final products of the *** all enterprise and value of the service aount for nearly 50 of national gross domestic product. But in the real work, the aounting bodies of enterprises of quite a few of schools are not very sound, aounting personnel have relatively low quality, every management system is not enough for the norm. Check and calculate for the aountant who standardizes the *** all enterprise, improve aounting information quality, our country made" the aounting system of *** all enterprise " in 2004. Do not raise the fund to what has been set up within the border to the outside, has managed the economic business of *** aller enterprises and taken the treatment method of simplifying. Reduced greatly by the work load of personnel"s daily aounting of this financial aounting, can put more energy inside enterprises to control, financial affairs *** yze and make policy work e up, can verse invite aountant check and calculate the input of cost not merely, can improve aountant"s predicting, *** ysis, decision ability and efficiency of *** all enterprise too. The difference with the British " reporting the financial report criterion of the subject *** all-scaly " is pared briefly on our country " aounting system of *** all enterprise " here. 会计制度 : aounting system 会计核算:aount/ aounting 会计准则: aounting postulates/aounting standards

爱书协会提供的一份调查

这段话大致意思是：这门课程会带给学生对于会计（bookkeeping，记账，管账，可以理解为会计）的全面理解，并且让他们能够得到大量的实践操作经验。 时间是4月19号的早上9点到下午2:30（课程只开设一次，请务必提前预订），one session意思是一次，或者一段时间，在这里我觉得理解为一次吧。

double-entry bookkeeping复式簿记复式记账法Double-entry bookkeeping developed in Europe in the Middle Ages to serve a stewardship rolewhen the functions of ownership and management became separated. 复式记账法起源于欧洲中世纪，当企业所有者与管理者分开的时候，它起到相当于财务管理员的作用。

这里给出双语，便于您的理解：汉语：借贷记账法是复式记账法的一种。它是以“借”、“贷”为记账符号，以“资产＝负债+所有者权益”的会计等式为理论依据，以“有借必有贷，借贷必相等”为记账规则的一种科学复式记账法。英语：Debit and credit bookkeeping is a kind of double entry bookkeeping. It is a scientific double entry bookkeeping method with "borrow" and "credit" as bookkeeping symbols, "assets = liabilities + owner"s equity" accounting equation as the theoretical basis, and "borrowing must be borrowed, borrowing must be equal" as bookkeeping rules.

怎么可能那么简单，涉及统计方面的东西，没有微积分怎么算？

问题一：有哪些英语复合词？ 一、复合名词：复合名词在英语中占有很大的数量，通常在句中作主语、宾语；偶尔也可用作定语，但表示的不是该名词的特点，而是该名词的用途。常见的有以下几种类型： A．“名词＋名词”。例如： 1）football足球2）classroom教室 3）housework家务活4）doorbell门铃 5）pencil-box铅笔盒 B．“名词＋动词-ing”。例如： 1）handwriting书法 2）sun-bathing日光浴3）bookkeeping笔记 4）letter-writing书信5）watchmaking钟表制造业 C．“动词-ing＋名词”。动词-ing形式在这类复合词中起定语的作用，它与后面名词的关系有两种情况： a．在逻辑上有主谓关系，并用来表示所修饰的名词的特征。这时动词-ing是现在分词。例如： 1）working people劳动人民 2）running water流水 3）flying fish飞鱼 b．在逻辑上没有主谓关系，这时动词-ing是动名词。例如： 1）sitting-room 起居室2）reading-room 阅览室 3）sleeping-pills 安眠药4）building material 建筑材料 5）dining car 餐车 D．“动词＋名词”。例如： 1）pickpocket 扒手 2）breakwater 防浪堤 3）playground 操场 4）workplace 车间 5）driftwood 浮木 E．“形容词＋名词”。例如： 1）shorthand 速记 2）double-dealer 两面派 3）blackboard 黑板 4）white-face 丑角 5）high-speed 高速 F．“动词＋副词”。例如： 1）get-together 聚会2）break-through 突破 3）take-away 熟食 4）workout（工作） 能力测验 5）die-hard 死硬派 G．“副词＋动词”。例如： 1）downfall 垮台2）outbreak 爆发 3）output 产量4）newly-wed 新婚夫妇 H．其他方式构成的复合名词。例如： 1）go-between 中间人2）well-being 福利 3）rade-in-arms 战友 4）touch-me-not 含羞草 5）good-for-nothing 无用之人 二、复合形容词：复合形容词通常在句中作定语用，少数也可以作表语。常见的有以下几种类型： A、“形容词＋形容词” 例如： 1)dark?blue深蓝色的 2)red?hot炽热的 3)light?yellow浅黄色的 4)bittersweet又苦又甜的 B、“形容词＋名词” 例如： 1)large?scale大规模的 2)high?class高级的 3)old?style旧式的 4)long?distance长途的 5)low?temperature低温的 C、“形容词＋名词＋-ed” 例如： 1)noble?minded高尚的 2)good?tempered脾气好的 3)old?fashioned老式的 4)kind?hearted好心的 5)glass?topped玻璃罩的 D、“形容词＋现在分词” 例如： 1)good?looki......>> 问题二：有哪些英语复合词最好有中文 because she was very thin and her bones could be seen clearly 问题三：英语 复合词 A．“名词＋名词”。例如： 1）football足球 2）classroom教室 3）housework家务活 4）doorbell门铃 5）pencil-box铅笔盒 B．“名词＋动词-ing”。例如： 1）handwriting书法 2）sun-bathing日光浴 3）bookkeeping笔记 4）letter-writing书信 5）watchmaking钟表制造业 C．“动词-ing＋名词”。动词-ing形式在这类复合词中起定语的作用，它与后面名词的关系有两种情况： a．在逻辑上有主谓关系，并用来表示所修饰的名词的特征。这时动词-ing是现在分词。例如： 1）working people劳动人民 2）running water流水 3）flying fish飞鱼 b．在逻辑上没有主谓关系，这时动词-ing是动名词。例如： 1）sitting-room 起居室 2）reading-room 阅览室 3）sleeping-pills 安眠药 4）building material 建筑材料 5）dining car 餐车 D．“动词＋名词”。例如： 1）pickpocket 扒手 2）breakwater 防浪堤 3）playground 操场 4）workplace 车间 5）driftwood 浮木 E．“形容词＋名词”。例如： 1）shorthand 速记 2）double-dealer 两面派 3）blackboard 黑板 4）white-face 丑角 5）high-speed 高速 F．“动词＋副词”。例如： 1）get-together 聚会2）break-through 突破 3）take-away 熟食 4）workout（工作） 能力测验 5）die-hard 死硬派 问题四：英语复合词 A．复合词的概念― 由两个或更多的词合成一个词的现象，叫复合词，又称合成词（词与词之间可以有连字符）；其中以复合名词最多，其次是复合形容词，复合动词、介词、副词、数词等也不少。 B．复合名词网页― a．名词＋名词：bookshop ／store ／seller ／ mark，sunlight ／shine ／glasses，French ／Englishman，policeman ／woman，volley ／basket ／base ／ football，penfriend，grandfather ／mother ／son ／ daughter ／parent（s）／children，schoolboy ／girl／ bag ／yard，headache ／master ／teacher，moon- cake ／light，team ／house ／homework，workbook ／place ／shop，newspaper，motorbike ／car， birthday，bed ／class ／bathroom，handbag，gate- keeper ／man，pencil-box，day ／lunchtime， lifeboat ／time，postcard ／man ／office，seafood， weekday ／end，class ／work ／mate，northeast ／ west，railway，southeast ／west，textbook，teapot， shellfish，earthquake，cup ／keyboard，doorbell， fireplace，farmland，hometown，salesgirl，necklace，wardrobe，spaceship，etc． b．形容词＋名词：loudspeaker，goodbye， midnight ／day，blackboard，Mid-autumn，software，mainland．．． c．动名词＋名词：sitting ／waiting-room．．． d．动词＋名词：playground ／house， watchtower，chopsticks，washroom，checkout， breakfast．．． e．名词＋动名词：handwriting，homecooking，thanksgiving，roller-skating．．． f．动词＋副词：get-together g．其它：afternoon，today，tonight（n．＆ adv．），ping-pong，T-shirt，E-mail， self-respect，two-storey，yo-yo．．． C．复合形容词网页 a．形容词＋名词＋（e）d：kind-hearted， glass－topped b．形容词＋现在分词：good-looking c．副词＋现在分词：hard-working d．名词＋现在分词：English-speaking e．名词＋过去分词：man-made f．副词＋过去分词：well-known g．形容词＋名词：mideast，round-trip h．其它：up ／downstairs（adj．＆adv．）， everyday，take-away，outdoor，one-way，part- time ，two-month ／day ／year ／metre（......>> 问题五：英语中，复合词有没有三个或三个以上的单词组成的呢？能不能举个例子啊？我找不到，急求 20分 clockwise顺时针-两个字组成的复合字； anticlockwise逆时针-三个字组成的复合字。 问题六：复合词有哪些 一、复合名词：复合名词在英语中占有很大的数量，通常在句中作主语、宾语；偶尔也可用作定语，但表示的不是该名词的特点，而是该名词的用途。常见的有以下几种类型： A．“名词＋名词”。例如： 1）football足球2）classroom教室 3）housework家务活4）doorbell门铃 5）pencil-box铅笔盒 B．“名词＋动词-ing”。例如： 1）handwriting书法 2）sun-bathing日光浴3）bookkeeping笔记 4）letter-writing书信5）watchmaking钟表制造业 C．“动词-ing＋名词”。动词-ing形式在这类复合词中起定语的作用，它与后面名词的关系有两种情况： a．在逻辑上有主谓关系，并用来表示所修饰的名词的特征。这时动词-ing是现在分词。例如： 1）working people劳动人民 2）running water流水 3）flying fish飞鱼 b．在逻辑上没有主谓关系，这时动词-ing是动名词。例如： 1）sitting-room 起居室2）reading-room 阅览室 3）sleeping-pills 安眠药4）building material 建筑材料 5）dining car 餐车 D．“动词＋名词”。例如： 1）pickpocket 扒手 2）breakwater 防浪堤 3）playground 操场 4）workplace 车间 5）driftwood 浮木 E．“形容词＋名词”。例如： 1）shorthand 速记 2）double-dealer 两面派 3）blackboard 黑板 4）white-face 丑角 5）high-speed 高速 F．“动词＋副词”。例如： 1）get-together 聚会2）break-through 突破 3）take-away 熟食 4）workout（工作） 能力测验 5）die-hard 死硬派 G．“副词＋动词”。例如： 1）downfall 垮台2）outbreak 爆发 3）output 产量4）newly-wed 新婚夫妇 H．其他方式构成的复合名词。例如： 1）go-between 中间人2）well-being 福利 3）rade-in-arms 战友 4）touch-me-not 含羞草 5）good-for-nothing 无用之人 二、复合形容词：复合形容词通常在句中作定语用，少数也可以作表语。常见的有以下几种类型： A、“形容词＋形容词” 例如： 1)dark?blue深蓝色的 2)red?hot炽热的 3)light?yellow浅黄色的 4)bittersweet又苦又甜的 B、“形容词＋名词” 例如： 1)large?scale大规模的 2)high?class高级的 3)old?style旧式的 4)long?distance长途的 5)low?temperature低温的 C、“形容词＋名词＋-ed” 例如： 1)noble?minded高尚的 2)good?tempered脾气好的 3)old?fashioned老式的 4)kind?hearted好心的 5)glass?topped玻璃罩的 D、“形容词＋现在分词” 例如： 1)good?looki......>>

句子成分 英语的句子成分一般包括主语、谓语、宾语、定语、状语、补语、同位语等。 1．主语(Subject) 主语是句子的主体，是句子所要说明的人或事物。主语通常是一些代表事物性或实 体性的问语。如： Bookkeeping is all essential accounting tool. 簿记是会计的基本工具。 除了名词可担任主语外，还有代词、数词、动词不定式、动名词、从句均可作主语，如He works in a big company. 他在一家大公司工作。To drive car needs some knowledge of its performance. 要开汽车须对其性能有所了解。Advertising is a way of bringing information to the public for the purpose of selling a product. 广告是一种给公众提供信息的方式，目的在于推销产品。Whatever was said hear must be kept secret. 在这里所谈的一切都要保密。2.谓语(Predicate)谓语说明主语“做什么”、“是什么”或“怎么样”。I have read "Romance of the West Chamber". 我看过《西厢记》Silent words of love acre passing between us. 无声的情话在我们之间交流。We should promote our friendship on such a basis. 我们应该在这样的基础上促进我们的友谊。They are dancing. 他们在跳舞。3．宾语(Object)宾语表示动作的对象，是主语的动作的承受者，有宾语的动词称为及物动词，宾语一般在及物动词之后，作宾语的词有名词，代词宾格，数词、动词不定式、动名词、复合结构、从句等，如：Trust the students. 相信学生们吧。Don"t have anything more to do with him. 别再和他来往了。How many do you need? We need ten. 你需要多少?十个。They are planning to see the sights of Chongqing tomorrow. 他们打算明天游览重庆的名胜。He dreamt of meeting and falling in love with a beautiful woman. 他梦想遇上并爱上美丽的女人。You will find the pain easing up in a few hours. 几个小时以后你就会发觉疼痛慢慢减轻了。We must find out ] who signed the contract. 我们要找出是谁签的合同。4．定语 (Attribute)定语是用来修饰名词或代词的。如：A small business may employ only one bookkeeper. 小企业可以只雇用一个簿记员。除形容词之外，数词、名词所有格、动词不定式、介词短语、分词短语、动名词、副词、从句等，都可作定语。There is some exciting news on the newspaper today. 今天报上有令人兴奋的消息。Every Saturday Mr. Black goes to the supermarket to do shopping. 每星期六，布莱克先生都去超级市场购物。See the statement above. 见上文。The faded flowers covered the ground. 地上满是凋谢的花朵。It"s a firm that specializes in hand-made furniture. 那是一家专门经营手工家具的公司。5．状语 (Adverbial)状语是用来修饰动词、形容词、副词的，表示时间、地点、原因、方式、程度等。作状语的词有副词或相当于副词的其它词、短语、从句。如：Accounting is one of the fastest growing fields in modern business world. 会计是现代商业领域中发展最快的部门之一。To explain the difference briefly, the accountant sets up a bookkeeping system. 为了简洁地解释差异现象，会计师建立起簿记系统。Personally, I hope you will make a holiday tour with me. 就我个人而言，我希望你能和我一起作一次假日旅游。He was disappointed because his love of her was unrequited. 他感到失望，因为他对她的爱没有得到报答。Seeing this, they became very worried. 看到这种情况，他们心里很着急。Taken in time, the medicine will be quite effective. 如果吃得及时，这药是很有效的。6．同位语(Appositive)同位语用来对一个词或词的内容加以补充和说明。它通常位于其说明的词或词组之后。We Americans are hard-working. 我们美国人是勤劳的。You two are very lazy. 你们两个很懒。Winston Churchill, Britain"s Prime Minister during the Second World War, died in 1965. 第二次世界大战中的英国首相温斯顿u2022邱吉尔死于1965年。Shanghai, once the paradise for adventurers, is now the largest industrial base in China. 曾经是冒险家乐园的上海，现在是中国最大的工业基地。7．补语 (Complement)(1)英语中有些及物动词虽然有了宾语，但句子的意思仍不完整，还需要在宾语之后增加一个成分以补足其意义，这种成分叫宾语补语。能作宾语补语的有名词、形容词、介词短语、副词、动词不定式、分词。They appointed him head of the department. 他们任命他当部门主任。They painted the wall blue. 他们把墙刷成蓝色。People regard the sun as the chief source of heat and light. 人们认为太阳是主要的热源和光源。(2)当带有宾语的句子变成被动语态，句子原来的宾语就成了主语，而原来的宾补也就随之成了主补。试比较：They appointed him head of the department.He was appointed head of the department.They painted the wall blue.The wall was painted blue.People regard the sun as the chief source of heat and light.The sun is regarded as the chief source of heat and light.

Secretaries may have many other different titles, such as administrative assistant, clerk, or personal assistant. Although all of these titles focus on administrative work, they reflect different kinds of secretarial work. Secretarial posts are very ancient. For example, businessmen and politicians in ancient Greece and Rome employed private secretaries and clerks to manage their affairs.秘书可能会有很多其他不同的头衔，例如行政助理、文员或私人助理。尽管所有这些头衔都以行政工作为主旨，但它们却反映了不同种类的秘书工作。秘书岗位十分古老，例如，古希腊和罗马的商人和政客们就曾雇用私人秘书和文员来管理他们的事务。The Secretary"s job is to keep the office running smoothly. Secret: the book has a wide range of responsibilities, which vary according to their office. As a minimum, secretaries are required to process correspondence, track schedules, manage document systems, operate office equipment such as telephones, fax machines, copiers, etc. Many secretaries also have to answer the phone and transfer it to the right person.秘书的工作就是使办公室顺利运转。秘:书的职责范围很广，依据他们所在办公室的不同而各异。就最低要求来说，秘书要处理信函,跟踪日程安排，管理文件系统，操作电话、传真机、复印机等办公设备。许多秘书还要接听电话，并将其转给适当的人员。Some secretaries are also responsible for the procurement of office supplies, and they may also handle budgets, bookkeeping and personnel documents. Secretaries should have experience in using computers and other electronic equipment, as they will handle a large amount of electronic information, including correspondence. Good secretaries are highly efficient and methodical.有些秘书还要负责办公室用品的采购，他们也可能会处理预算、簿记和人事文档。秘书应当具备使用电脑和其他电子设备的经验，因为他们将处理大量的电子资料，包括往来信函。好的秘书工作效率极高，且有条不紊。In addition to their paperwork skills, they are also good at managing time and people. Although they may not be as well paid and respected as others at higher levels, they often play a very important role in the office. They can anticipate the needs of office staff and solve problems quickly.除了具备文书技能之外,他们还善于管理时间和人员。尽管他们的薪水和受尊敬的程度也许不如其他更高级别的人员，但在办公室中他们往往起着十分重要的作用。他们能预估办公室人员的需求，迅速解决问题。They work so efficiently that many people don"t realize their value until they leave. A good secretary is also good at interpersonal communication. They are also very trustworthy and can be entrusted with confidential documents, dealing with senior management and dealing with the chaos that often occurs in busy offices. Employment prospects in the secretarial industry are usually good, especially for experienced people.他们工作效率非常高，以至于许多人直到他们离开之后才意识到他们的价值所在。好的秘书还善于人际沟通。他们也非常值得信赖，可以委托他们处理机密文件，与高层管理人士打交道并应付在繁忙的办公室里经常会出现的混乱情况。秘书行业的就业前景通常很好，对有经验者尤其如此。Many vocational schools offer training courses for people who want to be secretaries. These courses include typing, document management, document filing, and other skills a good secretary must have at work. While it is possible to get secretarial positions without these training, it can be very challenging in an increasingly professional society.许多职业学校为有意当秘书的人们提供了培训课程。这些课程包括打字、文件管理、文件归档，以及一个好的秘书在工作中所必需具备的其他技能。虽然没有这些培训要获得秘书职位也是有可能的，但这在一个越来越专业化的社会里可能非常具有挑战性。扩展资料这部分内容主要考察的是表语的知识点：表语属于主语补足语，语法名词，说明主语的身份、性质、品性、特征和状态的，表语位于系动词之后，与系动词联系十分紧密，有系动词就有表语，有表语就有系动词。通常由名词、形容词、介词短语、不定式、动名词、从句来充当。如果句子的表语也是由一个句子充当的,那么这个充当表语的句子就叫做表语从句，表语就是起表述作用的句子成分之一。不定式和动名词作表语相当于一个名词作表语，含义是回答主语“是什么”；分词作表语相当于形容词作表语，含义是回答主语“怎么样”。不定式和动名词作表语虽都是用于回答主语“是什么”的，但二者仍有一些区别。不定式作表语强调的是具体的、将要发生的、一次性的动作；动名词作表语强调的是抽象的、经常发生的、一般性的动作。

In bookkeeping the trial balance is a worksheet wherein all the balances of each ledger are entered in o columns namely debit and credit. Trial balance is prepared in each financial period as a summary of the closing of the previous ledger. The total of the debit side should always be equal to the total of the credit side which proves the arithmetic accuracy of the ledger entry. Often credits will be represented as a negative leading the total of the trial balance to be 0. So the trial balance is also a tool to detect any errors which may have occurred during the double-entry system of the ledger. However a balanced trial balance does not necessarily guarantee that there is no error. For example a traction could have been removed from the ledger account a journal entry might have been posted in the wrong ledger or debit and credit entries could have been trposed: One feature of the double entry system that often confuses users is that the terms "credit" and "debit" are used in the opposite way to the perspective taken e.g. in typical bank account statements. Mistakes due to such misunderstandings are not apparent in the trial balance. trial balance里哪一些该放debit side哪一些又该放credit side呢？求大神们解开我的疑惑 trial balance 的中文译名是试算表，是做完T-account (复式记帐)之后所做的，Trial Balance 的内容是包括一切之前所做T-account 的项目，并按其T-accout 中的余额及Debit Credit (借项及贷项)放入Trial balance 之内，当入完所有item 之后，便分别将当中的debit 及credit 两项各自相加，这就是预备trial balance 的过程。事实上，trial balance是协助找出当中有没有错误入帐，所以trial balance 是在制作Ine statement/Trading Profit and loss accout(购销损益帐) 及 balance Sheet(资产负债表)之前做的。 参考: 中五Account 书

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Principles of Accounting 的introductionACCOUNTING INFORMATIONYou likely have a general concept of what accountants do. They capture information about the transactions and events of a business, and summarize that activity in reports that are used by persons interested in the entity. But, you likely do not realize the complexity of accomplishing this task. It involves a talented blending of technical knowledge and measurement artistry that can only be fully appreciated via extensive study of the subject. The best analogy is to say that you probably know what a heart surgeon does, but you no doubt appreciate that considerable knowledge and skill is needed to successfully treat a patient. If you were studying to be a surgeon, you would likely begin with some basic anatomy class. In this chapter, you will begin your study of accounting by looking at the overall structure of accounting and the basic anatomy of reporting.Be advised that a true understanding of accounting does not come easily. It only comes with determination and hard work. But, if you persevere, you will be surprised at what you discover about accounting. Knowledge of accounting is very valuable to business success. And, once you conquer the basics, accounting is actually quite an interesting subject. ACCOUNTING DEFINED: It seems fitting to begin with a more formal definition of accounting: Accounting is a set of concepts and techniques that are used to measure and report financial information about an economic unit. The economic unit is generally considered to be a separate enterprise. The information is potentially reported to a variety of different types of interested parties. These include business managers, owners, creditors, governmental units, financial analysts, and even employees. In one way or another, these users of accounting information tend to be concerned about their own interests in the entity. Business managers need accounting information to make sound leadership decisions. Investors hold out hope for profits that may eventually lead to distributions from the business (e.g., "dividends"). Creditors are always concerned about the entity"s ability to repay its obligations. Governmental units need information to tax and regulate. Analysts use accounting data to form their opinions on which they base their investment recommendations. Employees want to work for successful companies to further their individual careers, and they often have bonuses or options tied to enterprise performance. Accounting information about specific entities helps satisfy the needs of all these interested parties.The diversity of interested parties leads to a logical division in the discipline of accounting: financial accounting and managerial accounting. Financial accounting is concerned with external reporting of information to parties outside the firm. In contrast, managerial accounting is primarily concerned with providing information for internal management. You may have some trouble seeing why a distinction is needed; after all aren"t we just reporting financial facts? Let"s look closer at the distinctions.FINANCIAL ACCOUNTING: Consider that financial accounting is targeted toward a broad base of external users, none of whom control the actual preparation of reports or have access to underlying details. Their ability to understand and have confidence in reports is directly dependent upon standardization of the principles and practices that are used to prepare the reports. Without such standardization, reports of different companies could be hard to understand and even harder to compare. As a result, there are well organized processes to bring consistency and structure to financial reporting. In the United States, a private sector group called the Financial Accounting Standards Board (FASB) is primarily responsible for developing the rules that form the foundation of financial reporting. With the increase in global trade, the International Accounting Standards Board (IASB) has been steadily gaining prominence as a global accounting rule setter.Financial reports prepared under the generally accepted accounting principles (GAAP) promulgated by such standard setting bodies are intended to be general purpose in orientation. This means they are not prepared especially for owners, or creditors, or any other particular user group. Instead, they are intended to be equally useful for all user groups. As such, attempts are made to keep them free from bias (neutral).MANAGERIAL ACCOUNTING: In sharp contrast to financial accounting, managerial accounting information is intended to serve the specific needs of management. Business managers are charged with business planning, controlling, and decision making. As such, they may desire specialized reports, budgets, product costing data, and other details that are generally not reported on an external basis. Further, management may dictate the parameters under which such information is to be accumulated and presented. For instance, GAAP may require that certain research costs be deducted immediately in computing a business"s externally reported income; on the other hand, management may see these costs as a long-term investment and stipulate that internal decision making be based upon income numbers that exclude such costs. This is their prerogative. Hopefully, such internal reporting is being done logically and rationally, but it need not follow any particular set of guidelines.A QUALITY INFORMATION SYSTEM: Both financial accounting and managerial accounting depend upon a strong information system to reliably capture and summarize business transaction data. Information technology has radically reshaped this mundane part of the practice of accounting during the past 30 years. The era of the "green eye-shaded" accountant has been relegated to the annals of history. Now, accounting is more of a dynamic, decision-making discipline, rather than a bookkeeping task.INHERENT LIMITATIONS: Accounting data is not absolute or concrete. Considerable amounts of judgment and estimation are necessary to develop the specific accounting measurements that are reported during a particular month, quarter, or year (e.g., how much pension expense should be reported now for the future benefits that are being earned by employees now, but the amounts will not be known with certainly until many years to come?). About the only way around the problem of utilizing estimation in accounting is to wait until all facts are known with certainty before issuing any reports. However, by the time any information could be reported, it would be so stale as to lose its usefulness. Thus, in order to timely present information, it is considered to be far better to embrace reasonable estimations in the normal preparation of ongoing financial reports.In addition, accounting has not yet advanced to a state of being able to value a business (or a business"s assets). As such, many transactions and events are reported based upon on the historical cost principle (in contrast to fair value). This principle holds that it is better to maintain accountability over certain financial statement elements at amounts that are objective and verifiable, rather than opening the door to random adjustments for value changes that may not be supportable. For example, land is initially recorded in the accounting records at its purchase price. That historical cost will not be adjusted even if the fair value is perceived as increasing. While this enhances the "reliability" of reported data, it can also pose a limitation on its "relevance." THE ACCOUNTING PROFESSION AND CAREERS THE ACCOUNTING PROFESSION: To decide to be an accountant is no more descriptive than deciding to be a doctor. Obviously, there are many specialty areas. Many accountants engage in the practice of "public" accounting, which involves providing audit, tax, and consulting services to the general public. To engage in the practice of public accounting usually requires one to be licensed as a CPA (Certified Public Accountant). Auditing involves the examination of transactions and systems that underlie an organization"s financial reports, with the ultimate goal of providing an independent report on the appropriateness of financial statements. Tax services relate to the providing of help in the preparation and filing of tax returns and the rendering of advice on the tax consequences of alternative actions. Consulting services can vary dramatically, and include such diverse activities as information systems engineering to evaluating production methods. Many accountants are privately employed directly by small and large businesses (i.e., "industry accounting") and not-for-profit agencies (such as hospitals, universities, and charitable groups). They may work in areas of product costing and pricing, budgeting, and the examination of investment alternatives. They may focus on internal auditing, which involves looking at controls and procedures in use by their employers. Objectives of these reviews are to safeguard company resources and assess the reliability and accuracy of accounting information and accounting systems. They may serve as in-house tax accountants, financial managers, or countless other occupations. And, it probably goes without saying that many accountants work in the governmental sector, whether it be local, state, or national levels. You would expect to find many accountants at the Internal Revenue Service, General Accounting Office, Securities and Exchange Commission ("SEC" -- the USA governmental agency body charged with regulating accounting and reporting by companies whose shares of stock is bought and sold in public markets), and even the Federal Bureau of Investigation.ACCOUNTING AND PROFESSIONAL ETHICS: Because investors and creditors place great reliance on financial statements in making their investment and credit decisions, it is imperative that the financial reporting process be truthful and dependable. Accountants are expected to behave in an entirely ethical fashion, and this is generally the case. To help insure integrity in the reporting process, the profession has adopted a code of ethics to which its licensed members must adhere. In addition, checks and balances via the audit process, government oversight, and the ever vigilant "plaintiff"s attorney" all serve a vital role in providing additional safeguards against the errant accountant. If you are preparing to enter the accounting profession, you should do so with the intention of behaving with honor and integrity. If you are not planning to enter the profession, you will likely rely upon accountants in some aspect of your personal or professional life.You have every right to expect those accountants to behave in a completely trustworthy and ethical fashion. After all, you will be entrusting them with your financial resources and confidential information.

句子成分 英语的句子成分一般包括主语、谓语、宾语、定语、状语、补语、同位语等。 1．主语(Subject) 主语是句子的主体，是句子所要说明的人或事物。主语通常是一些代表事物性或实 体性的问语。如： Bookkeeping is all essential accounting tool. 簿记是会计的基本工具。 除了名词可担任主语外，还有代词、数词、动词不定式、动名词、从句均可作主语，如He works in a big company. 他在一家大公司工作。To drive car needs some knowledge of its performance. 要开汽车须对其性能有所了解。Advertising is a way of bringing information to the public for the purpose of selling a product. 广告是一种给公众提供信息的方式，目的在于推销产品。Whatever was said hear must be kept secret. 在这里所谈的一切都要保密。2.谓语(Predicate)谓语说明主语“做什么”、“是什么”或“怎么样”。I have read "Romance of the West Chamber". 我看过《西厢记》Silent words of love acre passing between us. 无声的情话在我们之间交流。We should promote our friendship on such a basis. 我们应该在这样的基础上促进我们的友谊。They are dancing. 他们在跳舞。3．宾语(Object)宾语表示动作的对象，是主语的动作的承受者，有宾语的动词称为及物动词，宾语一般在及物动词之后，作宾语的词有名词，代词宾格，数词、动词不定式、动名词、复合结构、从句等，如：Trust the students. 相信学生们吧。Don"t have anything more to do with him. 别再和他来往了。How many do you need? We need ten. 你需要多少?十个。They are planning to see the sights of Chongqing tomorrow. 他们打算明天游览重庆的名胜。He dreamt of meeting and falling in love with a beautiful woman. 他梦想遇上并爱上美丽的女人。You will find the pain easing up in a few hours. 几个小时以后你就会发觉疼痛慢慢减轻了。We must find out ] who signed the contract. 我们要找出是谁签的合同。4．定语 (Attribute)定语是用来修饰名词或代词的。如：A small business may employ only one bookkeeper. 小企业可以只雇用一个簿记员。除形容词之外，数词、名词所有格、动词不定式、介词短语、分词短语、动名词、副词、从句等，都可作定语。There is some exciting news on the newspaper today. 今天报上有令人兴奋的消息。Every Saturday Mr. Black goes to the supermarket to do shopping. 每星期六，布莱克先生都去超级市场购物。See the statement above. 见上文。The faded flowers covered the ground. 地上满是凋谢的花朵。It"s a firm that specializes in hand-made furniture. 那是一家专门经营手工家具的公司。5．状语 (Adverbial)状语是用来修饰动词、形容词、副词的，表示时间、地点、原因、方式、程度等。作状语的词有副词或相当于副词的其它词、短语、从句。如：Accounting is one of the fastest growing fields in modern business world. 会计是现代商业领域中发展最快的部门之一。To explain the difference briefly, the accountant sets up a bookkeeping system. 为了简洁地解释差异现象，会计师建立起簿记系统。Personally, I hope you will make a holiday tour with me. 就我个人而言，我希望你能和我一起作一次假日旅游。He was disappointed because his love of her was unrequited. 他感到失望，因为他对她的爱没有得到报答。Seeing this, they became very worried. 看到这种情况，他们心里很着急。Taken in time, the medicine will be quite effective. 如果吃得及时，这药是很有效的。6．同位语(Appositive)同位语用来对一个词或词的内容加以补充和说明。它通常位于其说明的词或词组之后。We Americans are hard-working. 我们美国人是勤劳的。You two are very lazy. 你们两个很懒。Winston Churchill, Britain"s Prime Minister during the Second World War, died in 1965. 第二次世界大战中的英国首相温斯顿•邱吉尔死于1965年。Shanghai, once the paradise for adventurers, is now the largest industrial base in China. 曾经是冒险家乐园的上海，现在是中国最大的工业基地。7．补语 (Complement)(1)英语中有些及物动词虽然有了宾语，但句子的意思仍不完整，还需要在宾语之后增加一个成分以补足其意义，这种成分叫宾语补语。能作宾语补语的有名词、形容词、介词短语、副词、动词不定式、分词。They appointed him head of the department. 他们任命他当部门主任。They painted the wall blue. 他们把墙刷成蓝色。People regard the sun as the chief source of heat and light. 人们认为太阳是主要的热源和光源。(2)当带有宾语的句子变成被动语态，句子原来的宾语就成了主语，而原来的宾补也就随之成了主补。试比较：They appointed him head of the department.He was appointed head of the department.They painted the wall blue.The wall was painted blue.People regard the sun as the chief source of heat and light.The sun is regarded as the chief source of heat and light.

最和气每天写一篇，第一年第92篇 首先最常规的是bookkeeping，面对几万条交易，就不能硬拖， 永远集中炮火先击溃一个目标。 麻溜的干脆马上去做成千上万次分录，有时候眼花了弄错了一个数字，人会抵达崩溃边缘，这都是正常现象。去厨房烧开水给自己煮上一杯红茶，然后回到电脑面前，继续！然后越来越自然，想走岔路都不行。然后是，加快脚步，甚至奔跑起来，爆发前期积累的所有能量。 我还把我每天思考反思都记录下来，这些形成了我切切实实的财富，靠着源源不断的正反馈和高效率，获取的自信是无可替代的。 这粒地球，其实是可以满足任何一个人的任何奢望的，但是很多人是真的不敢奢望。而我是会把奢望不但大声喊叫出来，还要时刻敦促快递而来的进度！这才是享受的一生。 因为疫情，我的现金流一直没有办法正向，这让我一度发愁。我就到处借贷缓解焦虑，其实我的问题实质是，业绩不好，今天，三宝的业绩还不好，那是我还不能影响的客户，还不能成交，那是我没有价值。 这一生，经历什么，你才会有赌上性命的觉悟？ 最近重新看《海贼王》，被路飞的一句话感动了：赌上性命的觉悟。 娜美作为专偷海贼的小偷，被海贼巴基胁迫炸飞路飞，拿着火柴，娜美不停的颤抖：如果不开炮，她就会被杀死，如果开炮，她就会变成海贼的同类，那是她最痛恨的人。 路飞静静的看着娜美：怎么了？你的手在颤抖呢，因为你没有彻底的觉悟，就想挑战海贼才会变成这样的。 娜美：觉悟是什么啊？轻易杀死他人吗？这就是海贼的觉悟吗？ 路飞：不对，是赌上自己性命的觉悟。 什么叫赌上性命的觉悟。就是为了自己最想要的，决心全力以赴，忽略所有与梦想无关的声音和念头。

1. 《疯狂的英语》作文怎么写 reading makes me crazy! i"m a bookworm.of the i love reading so much that i read for several hours everyday.among so many books ,i like essays and novels best.because i can learn a lot of good words and sentences that can make me write better.what"s more,the plots and the figures attact me a lot.reading benifits me a lot,open my mind and makes me *** arter.reading books in the library is a nice choice for books there are free and people can choose whatever books they like,so i go to the library often. 2. 李阳疯狂英语13篇作文 1.I love you not because of who you are , but because of who I am when I am with you.No man or woman is worth you tears , and the one who is won"t make you cryThe worst way to miss someone is to be sitting right beside them konwing you can"t have them .Never frown even when you are sad, because you never know who is falling in love with you *** ile.To the wrold you may be you one person ,but to one person you may be the wrold .Don"t waste you time on a man/woman ,who isn"t willing to waste their time on you .Just because someone doesn"t love you the way you want them to, doesn"t mean they don"t love you with all the have .Don"t try to hard ,the best things e when you are least except them to.May be God wants us to meet a few wrong people before meeting the right one,so that when we finally meet the person, we will know how to be grateful.Don"t cry because it is over, *** ile because it happened. -----by Thomas Browne。 3. 李阳疯狂英语13篇作文 1.I love you not because of who you are , but because of who I am when I am with you. No man or woman is worth you tears , and the one who is won"t make you cry The worst way to miss someone is to be sitting right beside them konwing you can"t have them . Never frown even when you are sad, because you never know who is falling in love with you *** ile. To the wrold you may be you one person ,but to one person you may be the wrold . Don"t waste you time on a man/woman ,who isn"t willing to waste their time on you . Just because someone doesn"t love you the way you want them to, doesn"t mean they don"t love you with all the have . Don"t try to hard ,the best things e when you are least except them to. May be God wants us to meet a few wrong people before meeting the right one,so that when we finally meet the person, we will know how to be grateful. Don"t cry because it is over, *** ile because it happened. -----by Thomas Browne 4. 疯狂英语演讲稿 sooooo easy~ Self-confidence refers to the firm belief in one"s capability to do something well. In many cases,self-confidence is crucial to one"s success. Self-confidence is an inportant psychological factor in our work. We can safely draw the conclusion that being given the same kind of work,a self-confidence person will find the work much easier and more interesting than one that holds a gloomy view on one"s own ability. Similarly,when facing a patient, the doctor who is quite confident of his diagnosis is more likely to give much fort to the patient and therefore achieves more satisfying result than a doctor who isn"t because the self-confidence of a doctor greatly influences his patient"s mood. Self-confidence is forever a help, a stimulus to one"s success! As a self-confident people, it"s a piece of cake to reach frenziedly. In other words , frenzied is an excitant , is a excitant to get success. We need frenzied , and we must frenzied! (frenzied 也可换作 crazy，但crazy有一定贬义，书面frenzied更好些，自己定夺) 自信是指一个儿女有做好某件事的坚定信念。在许多事例中，自信对一个人的成功至关重要。 自信在我们的工作中是一种很重要的心理因素。我们能很容易地得出这样的结论：同样的工作，充满自信的人会比对自身能力持怀疑态度的人觉得更容易、更有趣。同样，在面对一个病人时，一个胸有成竹的医生会给病人带来莫大的安慰，并会比一个没有信心的医生带给更加令人满意的疗效，毕竟医生的自信大大影响着病人的情绪。 自信是对成功的一种永久性帮助和鼓励！对于一个自信的人来说，疯狂触手可及。可以说，疯狂是兴奋剂，是成功的兴奋剂。我们需要疯狂，我们必须疯狂！ 5. 疯狂英语演讲稿 In the matter of courage we all have our limits. There never was a hero who did not have his bounds. I suppose it may be said of Nelson and all the others whose courage has been advertised that there came times in their lives when their bravery knew it had e to its limit. I have found mine a good many times. Sometimes this was expected--often it was unexpected. I know a man who is not afraid to sleep with a rattle-snake, but you could not get him to sleep with a safety-razor. I never had the courage to talk across a long, narrow room. I should be at the end of the room facing all the audience. If I attempt to talk across a room I find myself turning this way and that, and thus at alternate periods I have part of the audience behind me. You ought never to have any part of the audience behind you; you never can tell what they are going to do. I"ll sit down. 中文： 在勇气问题上，人人都有极限。从来就没有胆大包天的英雄好汉。我想，可以说，纳尔逊和所有那些被大量宣传的勇士，一生中都有勇气达到极限的时候。 我就多次发现自己的勇气到了极限。有时是意料之中的——经常是出乎意料的。我认识一个人.此君不怕与响尾蛇同寝，可你无法让他与保安剃刀共眠。 我从来就没有勇气在狭长房间的中央发表讲话。我得站在房间的一头，面对全体听众。如果我试图站在房间中央讲话，我就会不断地转身，这样，就不断有部分听众在我背后。你们永远不能让自己背后有听众；你们永远闹不清他们要干什么。 我得坐下了。 6. 李阳疯狂英语演讲观后感300字 周五阳阳回家的时候，兴奋地告诉我们他得到了一张李阳疯狂英语演讲的票，周六晚上七点半开始。 我说你要游泳的嘛。他说可以改一下，周五晚上游。 看到他那么想去，而且票还是好不容易得来的（只发给中期考试的前两名，阳阳是第三名，但第一名思思不想去，就发给他了）我就同意了。仔细一看，还是亲子票，不用考虑谁去谁不去的问题了。 票上写的是提前半小时入场。下午六点半就催着对动画片恋恋不舍的阳阳出门，我们一起步行去新南路上的空军礼堂。 走进礼堂附近，就看到路边停了很多汽车，凭票走进礼堂后，哇塞，吓一跳，礼堂里已黑压压地坐满了人，只有最后三排没坐满了。赶紧招呼阳阳找了倒数第三排靠中间的位置坐下。 外面还在不断涌进一拨一拨的家长和孩子。很快，后面三排也坐满了，还在不断进人，工作人员搬了很多塑料板凳放在舞台中间，一声令下，舞台中间的板凳全被占领了。 过道上还是站满了前来听演讲的家长和孩子们。据说外面还有很多来晚了进不了场的家长和孩子，而且还发生了一点小事故。 我们庆幸幸好我们来得早了一步，要不就惨了。具有震撼力的音乐和全场红色的标语使这里变成了疯狂英语的现场。 李阳开始演讲了。他说，成功的秘诀在于你做你不喜欢的事。 天才就是不断的重复。不要问你的祖国为你做了什么，要问你为你的祖国做了什么。 领导全场观众跟读也是他的特色之一。他还教孩子们感恩，告诉家长你的孩子是神。 如果老师批评了你的孩子，你不要直接批评你的孩子，因为你的孩子是神，人怎能批评神呢？看到这里，各位看官自有判断，我就不阐述个人观点了。原定两小时的演讲不得不因为外面混乱的秩序而提前一个小时草草收场。 后面是李阳疯狂英语夏令营的促销，原价4980，现直降1000，还送一抹多东西。儿子有点动心，我告诉他不着急，还有五天时间报名。 回家后，经过耐心的劝导解释工作，儿子对李阳的疯狂英语有了更全面的认识，也不闹着要参加夏令营了。但是，他树立了要学好英语的决心，这一点让我很高兴。 所以，感谢李阳给成都的孩子和家长们上了一场生动的教育课。 7. 对游戏疯狂英语作文 The Advantages and Disadvantages of Inter The following aspects could best illustrate the advantages of Inter. Netsurfers （网上冲浪者） in different countries can share interesting knowledge and the latest information. Besides, Inter has provided a major opportunity to buy and sell merchandise （商品）. What is more, people may get medical help or even vote on Inter. Its advantages seem countless. Behind all this glowing talk, however, are some problems. Inter makes people passive by stopping them making their own entertainment. So much so that when there is a breakdown or jam, people may find that World Wide Web turns into World Wide Wait. What is worse, some children have access to the scenes of violence and sex. Apart from these, it can be affected by viruses（病毒） and hackers （黑客）. We should handle its problems, meanwhile we should exploit its potential as well. With proper management of Inter people ought to experience more fruits of the information revolution. All the wisdom of the ages, all the information that has enlightened mankind for centuries, should be available to us with the healthy development of Inter. 8. 以《听李阳疯狂英语后》的感受写个作文 今天下午天气晴朗，烈日炎炎。 我校迎来了疯狂英语的创始人，李阳老师！虽然天气炎热，但是师生们的热情更热。开场李阳老师就以风趣幽默的语言活跃了操场上的气氛，激发了同学们的兴趣，在接下来的时间里，李阳老师并没有长篇大论的讲诉他作为老师的观点，而是贴近我们学生，站在我们学生的角度出发去讲述如何看待英语的，并从他自己的经历中总结出许多宝贵的经验来教导我们，并鼓励许多成绩不好的同学，告诉他们‘‘英语就是汉语下的蛋。 ""，‘‘英语就是一门弱智的语言。我们是在可怜美国人学不会汉语。 所以我们要把英语学会学好。""这些话让我们捧腹大笑的同时，也让我们找回了学英语的自信。 李阳老师让我们在操场上大声朗读，用身体来解析英语的语法，改善了我们传统学习英语的方法。最后李阳老师亲自指导我们退场，并亲切的告诉我们注意安全，这个下午过得非常有意义，这个下午将对我们的学习之路、人生之路产生重要的影响。 9. 疯狂英语易背作文128篇高中版文本谁有疯狂英语易背作文128篇高 爱 书名：疯狂英语易背作文128篇：高中版（书+4CD）特价 图书编号：2114362 出版社：中山大学 定价：28。 0 ISBN:788490087 作者：李建平 出版日期：2003-09-01 版次： 开本： 简介： 疯狂英语易背作文使你摆脱蹩脚英文写作，摆脱死记硬背语法的痛苦，摆脱想说英语口难开的尴尬；内容贴近日常生活，绝对管用，行文流畅，用词考究，绝对地道，选材广泛，议论文，应用文，说明文一网打尽！ 本书是严格按照《国家教委考试大纲》所规定的书面表达部分的要求和近十年考试试题而精心挑选和编写的。 全书由论说文、记叙文、应用文、说明文四大部分组成。 每篇范文也包括四部分：范文、注释、点评和文章的中文译文。范文选择的原则是“广、全、多”，尽可能使考生熟悉各类题目和各种文体，解决考生面对考题无从下手的问题。 注释主要是列举重要的句型、短语和生词。 点评是本书的特色之一，读者可以从注释里了解每篇文章的写作特点，吸取其精华。 最后附有中文译文，使考生可以在阅读和背诵英语范文的同时，参考中文译文，从而进一步理解和记忆范文。 目录： 第一部分：议论文 1。 我们为什么上大家？ 2。论电视 3。 金钱能买到幸福吗？ 4。失败是成功之母？ 5。 自然资源 6。论考试 7。 论作业 8。工作与休息 9。 诚实过时了吗？ 10。我对禁放鞭炮的看法 11。 广告的缺点 12。代沟 13。 论科学和人类生活 14。“幸运数字”真能带来好运吗？ 15。 电影让位于电视 16。去边远地区的学生 17。 我国国民婚姻状况 18。我对传统的看法 19。 论快餐 20。论书籍 21。 当今女性 22。竞争与合作 23。 理论与实践 24。论勤奋 25。 城市与乡村 26。 *** 工作 27。 不要溺爱孩子 28。参加校园活动 29。 早期教育 30。他们为什么辍？ …… 第二部分：记叙文 第三部分：应用文 第四部分：说明文 购买地址 。 10. 李阳疯狂英语高考作文13篇 成功之路第一篇：暑假打工 Summer Holiday Part-time Job 成功之路第二篇：广告与现代生活 Advertisements in Our Life 成功之路第三篇：口头通知——欢迎美国代表团 American Student"s Visit 成功之路第四篇：写好英语作文的秘密 Secrets to Write a Beautiful Article 成功之路第五篇：经典求职信 Job Hunting 成功之路第六篇：学生是否应该参加体育锻炼 Whether Students should Take Physical Exercise 成功之路第七篇：因特网的作用 On the Inter 成功之路第八篇：经典图表描述 The Red Star Television Factory 成功之路第九篇：农村儿童失学问题 Rural Education 成功之路第十篇：网络学校 New Century Net-school 成功之路第十一篇：北京奥运 Beijing Olympic Games 成功之路第十二篇：学生是否有必要带手机去学校 Mobile Phones at School 李阳老师特别奉献：英语是我最喜欢的科目 English Is My Favorite Subject 成功之路第五篇：工作求职 文体：求职信 【题目要求】 下面是某中外合资企业刊登在昨天的China Daily上的一则招聘广告： Office secretary, with experience in bookkeeping, typewriting, public relations, operating PC (personal puter). Address, age, health condition Write to A518, Charlie Office 假设你是李华，现年20岁，身体健康，学习英语6年，学过广告中所列项目。 通信地址是北京市745信箱（P.O. Box 745）。 请根据广告中提出的招聘职务，应聘条件和你自己的简要情况，写一封自荐信。 字数：100词左右。（通信时间，地址可不列出） 【李阳疯狂英语经典范文】 Job Hunting Dear Sir or Madame: [1] I have read your advertisement in yesterday"s China Daily. I feel I will be fit for the job needed in your pany. I"m 20 years old and in good health. After graduation from a middle school, I have studied English for six years. I studied bookkeeping, typewriting and public relations. I am good at both operating a PC and English. I can read, write, listen to and speak English. I"m interested in the position of a secretary. [2] I want very much to be accepted by your pany. I"ll work hard if I can be a member in your pany. Li Hua 成功之路第六篇：学生是否应该参加体育锻炼 文体：议论文 【题目要求】 假如你叫李华，你校高三同学正在开展一场讨论。 讨论主题是：高三学生要不要参加体育锻炼？ 请你根据下表提供的信息，给某英文报社写一封信，介绍讨论情况。介绍讨论情况。 55%的学生认为 1.应该每天进行体育锻炼。 2.可以做早操、大乒乓球、打篮球，但时间不要过长。 3.锻炼能增加体体质，减少疾病 4.运动使大脑休息，使复习效果更好。 45%的学生认为 1.体育浪费时间。 2.锻炼使人疲劳。 3.运动以后很兴奋，较长时间不能复习功课。 4.运动中可能会受伤。 注意： 1.词数100字左右。 【李阳疯狂英语经典范文】 Whether Students should Take Physical Exercise Dear editor, [1] I"m writing to tell you about the discussion we"ve had about whether students of Senior 3 should take physical exercise. 55% of the students think they should take exercise every day, such as doing morning exercises, playing ping-pong and basketball, but it shouldn"t take up too much time. Proper exercise can build up one"s body and reduce diseases. What"s more, sports let their brains have a rest so that they can study effectively. [2] On the other hand, 45% believe taking exercise is a waste of time and it is tiring. After having sports, they are much too excited for a long time to pay attention to their lessons. It"s also possible get hurt in sports. Yours sincerely, Li Hua 成功之路第七篇：因特网的作用 文体：说明文 【题目要求】 在日常生活中，因特网起着越来越重要的作用。请根据下表所给提示为某英文报纸写一篇题为On the Inter的征文稿。 因特网的主要用途 信息……看国内外新闻、获取其他信息 通讯……发e-mail、打电话 学习……上网上学校、阅读各种书籍、自学英语 娱乐……欣赏音乐、观看体育比赛、玩棋牌游戏 生活…… 购物、聊天等 注意： 1.词数100左右 2.标题已经给出，不计入总词数。 【李阳疯狂英语经典范文】 On the Inter [1] The Inter is playing a more and more important role in our daily life. On the Inter, we can read news both at home and abroad and learn about all kinds of other information as well. We can also send messages by e-mail, make phone calls, take classes, read various kinds of books and learn foreign languages by ourselves, enjoy music, watch sports, play chess, cards and so on. Besides, we can even do shopping, have a chat with others and make friends with them on the Inter. [2] In a word, the Inter has made our life richer and more colorful. 成功之路第八篇：经典图表描述 文体：说明文 【题目要求】 有一批外宾将来红星电视机厂参观，请根据下表所提供的信息，用英语为该厂写一篇简单介绍。 年代………………人数 ……人员………………设。

1.审核原始凭证（1）外来原始凭证。 由业务经办人员在业务发生或者完成时从外单位取得的凭证...2.填制记账凭证可以到月底把同类的原始凭证汇...3.复合就是看看有没有错误。

簿记指：①会计工作中有关记账的技术。②符合会计规程的账簿。簿记（bookkeeping），簿记 ，包括填制凭证、登记账目、结算账目、编制报表等。会计工作的初级阶段，仅限于事后的记账、算账，并没有形成记账、算账的理论，那时的簿记等于全部的会计。随着会计循环理论的建立和会计职能作用的不断扩大，会计工作从单纯的记账、算账，发展到对经济活动的事前预测、决策，事中控制、监督，事后分析、考核，簿记就成为会计工作的一个组成部分。中国簿记一词最早见于宋代。在西方国家，英文簿记（bookkeeping） 是在本子上保持记录，即记账的意思，而会计（accounting）则是叙述理由，即说明为什么要这样记账。俄文在30年代有簿记和会计二词，30年代后出现簿记核算一词，由于原苏联把会计作为经济核算的一个组成部分，因而传到中国翻译为簿记核算。单式簿记主要特点是：（1）平时记载现金收付及各种往来账户，而不涉及财产的增减与损益。（2）期末采取实地盘点和估价的方法编制财产目标。（3）确定本期损益的形式是以期末财产总值减去期初财产总值。单式簿记在欧洲中世纪之前和我国明代以前曾普遍采用。

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簿记的网络解释是：簿记簿记（bookkeeping），簿记，包括填制凭证、登记账目、结算账目、编制报表等。会计工作的初级阶段，仅限于事后的记账、算账，并没有形成记账、算账的理论，那时的簿记等于全部的会计。随着会计循环理论的建立和会计职能作用的不断扩大，会计工作从单纯的记账、算账，发展到对经济活动的事前预测、决策，事中控制、监督，事后分析、考核，簿记就成为会计工作的一个组成部分。中国簿记一词最早见于宋代。在西方国家，英文簿记（bookkeeping）是在本子上保持记录，即记账的意思，而会计（accounting）则是叙述理由，即说明为什么要这样记账。俄文在30年代有簿记和会计二词，30年代后出现簿记核算一词，由于原苏联把会计作为经济核算的一个组成部分，因而传到中国翻译为簿记核算。簿记的网络解释是：簿记簿记（bookkeeping），簿记，包括填制凭证、登记账目、结算账目、编制报表等。会计工作的初级阶段，仅限于事后的记账、算账，并没有形成记账、算账的理论，那时的簿记等于全部的会计。随着会计循环理论的建立和会计职能作用的不断扩大，会计工作从单纯的记账、算账，发展到对经济活动的事前预测、决策，事中控制、监督，事后分析、考核，簿记就成为会计工作的一个组成部分。中国簿记一词最早见于宋代。在西方国家，英文簿记（bookkeeping）是在本子上保持记录，即记账的意思，而会计（accounting）则是叙述理由，即说明为什么要这样记账。俄文在30年代有簿记和会计二词，30年代后出现簿记核算一词，由于原苏联把会计作为经济核算的一个组成部分，因而传到中国翻译为簿记核算。结构是：簿(上下结构)记(左右结构)。词性是：名词。拼音是：bùjì。注音是：ㄅㄨ_ㄐ一_。簿记的具体解释是什么呢，我们通过以下几个方面为您介绍：一、词语解释【点此查看计划详细内容】簿记bùjì。(1)会计工作中有关记账的技术。(2)符合会计规程的账簿。二、引证解释⒈谓用簿册记录。引《新唐书·百官志二》：“教学则簿记课业，供奉几案、纸笔，皆预_焉。”⒉财务工作中所用的账册。⒊会计工作中有关记账的技术。三、国语词典记录的工作。如：「一般说来，商科的学生都有簿记的课程。」关于簿记的诗句墨迹尚怜留簿记簿记不敢略关于簿记的单词bookkeeping关于簿记的成语入铁主簿强记博闻博闻强记出何典记挟冤记仇对簿公堂洽闻强记多闻强记多文强记铭记不忘关于簿记的词语入铁主簿博闻强记不记前仇出何典记铭记于心洽闻强记记忆犹新潜神默记记问之学铭记不忘关于簿记的造句1、请还这本书吧；我发觉许多朋友虽然是蹩脚的数学家，可也几乎全是高明的“簿记员”哩。2、这增加了编译器的工作，因为它必须生成这些簿记指令，同时增加了运行时环境的开销，因为它必须执行这些额外的指令。3、律师又用手语向簿记员示意：“你不告诉他，他就要杀了你！”。4、一个人可以在几个月内成为一个熟练的簿记员。5、簿记员的工作只是登记账簿，而会计师必须了解账目的全部体系，从而可以对业务交易进行分析和解释。点此查看更多关于簿记的详细信息

Bùjì【解释】： （1）会计工作中有关记帐的技术。（2）符合会计规程的帐簿簿记（bookkeeping），簿记 ，包括填制凭证、登记账目、结算账目、编制报表等。会计工作的初级阶段，仅限于事后的记账、算账，并没有形成记账、算账的理论，那时的簿记等于全部的会计。随着会计循环理论的建立和会计职能作用的不断扩大，会计工作从单纯的记账、算账，发展到对经济活动的事前预测、决策，事中控制、监督，事后分析、考核，簿记就成为会计工作的一个组成部分。中国簿记一词最早见于宋代。在西方国家，英文簿记（bookkeeping） 是在本子上保持记录，即记账的意思，而会计（accounting）则是叙述理由，即说明为什么要这样记账。俄文在30年代有簿记和会计二词，30年代后出现簿记核算一词，由于原苏联把会计作为经济核算的一个组成部分，因而传到中国翻译为簿记核算。

簿记的词语解释是：簿记bùjì。(1)会计工作中有关记账的技术。(2)符合会计规程的账簿。簿记的词语解释是：簿记bùjì。(1)会计工作中有关记账的技术。(2)符合会计规程的账簿。词性是：名词。结构是：簿(上下结构)记(左右结构)。拼音是：bùjì。注音是：ㄅㄨ_ㄐ一_。簿记的具体解释是什么呢，我们通过以下几个方面为您介绍：一、引证解释【点此查看计划详细内容】⒈谓用簿册记录。引《新唐书·百官志二》：“教学则簿记课业，供奉几案、纸笔，皆预_焉。”⒉财务工作中所用的账册。⒊会计工作中有关记账的技术。二、国语词典记录的工作。如：「一般说来，商科的学生都有簿记的课程。」三、网络解释簿记簿记（bookkeeping），簿记，包括填制凭证、登记账目、结算账目、编制报表等。会计工作的初级阶段，仅限于事后的记账、算账，并没有形成记账、算账的理论，那时的簿记等于全部的会计。随着会计循环理论的建立和会计职能作用的不断扩大，会计工作从单纯的记账、算账，发展到对经济活动的事前预测、决策，事中控制、监督，事后分析、考核，簿记就成为会计工作的一个组成部分。中国簿记一词最早见于宋代。在西方国家，英文簿记（bookkeeping）是在本子上保持记录，即记账的意思，而会计（accounting）则是叙述理由，即说明为什么要这样记账。俄文在30年代有簿记和会计二词，30年代后出现簿记核算一词，由于原苏联把会计作为经济核算的一个组成部分，因而传到中国翻译为簿记核算。关于簿记的诗句簿记不敢略墨迹尚怜留簿记关于簿记的单词bookkeeping关于簿记的成语强记博闻对簿公堂铭记不忘洽闻强记挟冤记仇多文强记出何典记入铁主簿多闻强记博闻强记关于簿记的词语铭记于心强记博闻入铁主簿洽闻强记多闻强记记忆犹新不记前仇多文强记出何典记对簿公堂关于簿记的造句1、律师又用手语向簿记员示意：“你不告诉他，他就要杀了你！”。2、簿记员的工作只是登记账簿，而会计师必须了解账目的全部体系，从而可以对业务交易进行分析和解释。3、这增加了编译器的工作，因为它必须生成这些簿记指令，同时增加了运行时环境的开销，因为它必须执行这些额外的指令。4、在下一章节里，讲述了簿记过程。5、经纪人记录簿记录客户经理为客户进行的每一笔交易的手册。该“手册”还记录他们的个人和财务档案。点此查看更多关于簿记的详细信息

簿记的读音是：bùjì。簿记的拼音是：bùjì。词性是：名词。结构是：簿(上下结构)记(左右结构)。注音是：ㄅㄨ_ㄐ一_。簿记的具体解释是什么呢，我们通过以下几个方面为您介绍：一、词语解释【点此查看计划详细内容】簿记bùjì。(1)会计工作中有关记账的技术。(2)符合会计规程的账簿。二、引证解释⒈谓用簿册记录。引《新唐书·百官志二》：“教学则簿记课业，供奉几案、纸笔，皆预_焉。”⒉财务工作中所用的账册。⒊会计工作中有关记账的技术。三、国语词典记录的工作。如：「一般说来，商科的学生都有簿记的课程。」四、网络解释簿记簿记（bookkeeping），簿记，包括填制凭证、登记账目、结算账目、编制报表等。会计工作的初级阶段，仅限于事后的记账、算账，并没有形成记账、算账的理论，那时的簿记等于全部的会计。随着会计循环理论的建立和会计职能作用的不断扩大，会计工作从单纯的记账、算账，发展到对经济活动的事前预测、决策，事中控制、监督，事后分析、考核，簿记就成为会计工作的一个组成部分。中国簿记一词最早见于宋代。在西方国家，英文簿记（bookkeeping）是在本子上保持记录，即记账的意思，而会计（accounting）则是叙述理由，即说明为什么要这样记账。俄文在30年代有簿记和会计二词，30年代后出现簿记核算一词，由于原苏联把会计作为经济核算的一个组成部分，因而传到中国翻译为簿记核算。关于簿记的诗句墨迹尚怜留簿记簿记不敢略关于簿记的单词bookkeeping关于簿记的成语挟冤记仇多闻强记出何典记多文强记入铁主簿对簿公堂博闻强记铭记不忘强记博闻洽闻强记关于簿记的词语强记博闻出何典记记忆犹新记问之学铭记于心博闻强记多文强记对簿公堂潜神默记多闻强记关于簿记的造句1、这增加了编译器的工作，因为它必须生成这些簿记指令，同时增加了运行时环境的开销，因为它必须执行这些额外的指令。2、在下一章节里，讲述了簿记过程。3、簿记员的工作只是登记账簿，而会计师必须了解账目的全部体系，从而可以对业务交易进行分析和解释。4、一个人可以在几个月内成为一个熟练的簿记员。5、律师又用手语向簿记员示意：“你不告诉他，他就要杀了你！”。点此查看更多关于簿记的详细信息

簿记的结构是：簿(上下结构)记(左右结构)。簿记的结构是：簿(上下结构)记(左右结构)。注音是：ㄅㄨ_ㄐ一_。拼音是：bùjì。词性是：名词。簿记的具体解释是什么呢，我们通过以下几个方面为您介绍：一、词语解释【点此查看计划详细内容】簿记bùjì。(1)会计工作中有关记账的技术。(2)符合会计规程的账簿。二、引证解释⒈谓用簿册记录。引《新唐书·百官志二》：“教学则簿记课业，供奉几案、纸笔，皆预_焉。”⒉财务工作中所用的账册。⒊会计工作中有关记账的技术。三、国语词典记录的工作。如：「一般说来，商科的学生都有簿记的课程。」四、网络解释簿记簿记（bookkeeping），簿记，包括填制凭证、登记账目、结算账目、编制报表等。会计工作的初级阶段，仅限于事后的记账、算账，并没有形成记账、算账的理论，那时的簿记等于全部的会计。随着会计循环理论的建立和会计职能作用的不断扩大，会计工作从单纯的记账、算账，发展到对经济活动的事前预测、决策，事中控制、监督，事后分析、考核，簿记就成为会计工作的一个组成部分。中国簿记一词最早见于宋代。在西方国家，英文簿记（bookkeeping）是在本子上保持记录，即记账的意思，而会计（accounting）则是叙述理由，即说明为什么要这样记账。俄文在30年代有簿记和会计二词，30年代后出现簿记核算一词，由于原苏联把会计作为经济核算的一个组成部分，因而传到中国翻译为簿记核算。关于簿记的诗句墨迹尚怜留簿记簿记不敢略关于簿记的单词bookkeeping关于簿记的成语对簿公堂入铁主簿博闻强记强记博闻洽闻强记铭记不忘挟冤记仇出何典记多闻强记多文强记关于簿记的词语铭记于心记问之学记忆犹新挟冤记仇入铁主簿强记博闻多闻强记多文强记铭记不忘不记前仇关于簿记的造句1、律师又用手语向簿记员示意：“你不告诉他，他就要杀了你！”。2、这增加了编译器的工作，因为它必须生成这些簿记指令，同时增加了运行时环境的开销，因为它必须执行这些额外的指令。3、一个人可以在几个月内成为一个熟练的簿记员。4、我并不推荐你们自己亲自去做这件事情，而是在一开始聘请一个兼职簿记员去维护你的财务记录。5、在毛成长的环境中，教育仅仅被视作簿记和做账培训的用途。点此查看更多关于簿记的详细信息

AccountingAccounting is the systematic recording, reporting, and analysis of financial transactions of a business. As bookkeeping involves making a financial record of business transactions, it is true to say that the role of bookkeeping is encompassed within the scope of accounting, and the bookkeeping system used by a business would form part of the accounting system.BookkeepingBookkeeping is the process of systematically recording the financial transactions of a business, so as to show how the transactions relate to each other. Bookkeeping is largely a mechanical process and does not involve any analysis of the financial transactions, but rather the recording of them

预算控制循环指从预算目标拟订与预算编制、责任落实与推动实施、业绩报告与偏差诊治、业绩评价与责任辨析、奖罚兑现到总结改进的系统化过程

　　簿记只是单纯的记载一些日常的流水账，而会计的核算范围和深度就广阔得多啦，簿记只是会计的最原始的雏形。　　会计包括很多方面的内容，比如日常的凭证的登记，账簿的登记，账务的处理，报表的编制，税务处理，还有内部的成本核算，审计等等很多方面，还有相关的财务分析。而且经济越发展，会计越重要。

现在全经日式会计能力检定可以在中国考了！合格证书由日本全经统一发行~！感兴趣的话可以考一下哟 2月17日大连初考~

7月、11月、2月簿记（bookkeeping），簿记，包括填制凭证、登记账目、结算账目、编制报表等。会计工作的初级阶段，仅限于事后的记账、算账，并没有形成记账、算账的理论，那时的簿记等于全部的会计。随着会计循环理论的建立和会计职能作用的不断扩大，会计工作从单纯的记账、算账，发展到对经济活动的事前预测、决策，事中控制、监督，事后分析、考核，簿记就成为会计工作的一个组成部分。中国簿记一词最早见于宋代。在西方国家，英文簿记（bookkeeping）是在本子上保持记录，即记账的意思，而会计（accounting）则是叙述理由，即说明为什么要这样记账。俄文在30年代有簿记和会计二词，30年代后出现簿记核算一词，由于原苏联把会计作为经济核算的一个组成部分，因而传到中国翻译为簿记核算。50年代，中国会计中，一般将会计与簿记混用，这与当时把会计的作用局限于记账、算账的范围有关。到80年代初，随着对会计职能作用认识的拓宽，人们又逐渐恢复了簿记的概念，并大大缩小了簿记的范围，仅仅是指会计工作中对事后记账、算账那部分工作。

1、定义不同会计：会计，指根据《会计法》，《预算法》，《统计法》对记账凭证、财务账簿、财务报表，从事经济核算和监督的过程。是以货币为主要计量单位，运用专门的方法，核算和监督一个单位经济活动的一种经济管理工作。簿记：簿记（bookkeeping），簿记，包括填制凭证、登记账目、结算账目、编制报表等。会计工作的初级阶段，仅限于事后的记账、算账，并没有形成记账、算账的理论，那时的簿记等于全部的会计。2、发展不同会计：现代会计是商品经济的产物。14、15世纪，由于欧洲资本主义商品货币经济的迅速发展，促进了会计的发展。其主要标志：一是利用货币计量进行价值核算；二是广泛采用复式记账法，从而形成现代会计的基本特征和发展基石。20世纪以来，特别是第二次世界大战结束后，资本主义的生产社会化程度得到了空前的发展，现代科学技术与经济管理科学的发展突飞猛进，受社会政治、经济和技术环境的影响，传统的财务会计不断充实和完善，财务会计核算工作更加标准化、通用化和规范化。簿记：50年代，中国会计中，一般将会计与簿记混用，这与当时把会计的作用局限于记账、算账的范围有关。到80年代初，随着对会计职能作用认识的拓宽，人们又逐渐恢复了簿记的概念，并大大缩小了簿记的范围，仅仅是指会计工作中对事后记账、算账那部分工作。3、分类不同会计：按核算主体及目的不同可分为预算会计和财务会计。预算会计以实现公共职能为目的，以公共资产为核算对象，以公共事务为核算依据，以公共业务成果为主要考核指标，其具有“公共性”、“非营利性”、“财政性”的特点。是适用于各级政府部门、行政单位和各类非营利组织的会计体系。财务会计以营利为目的的经济实体为核算对象，反映企业的财务状况、经营成果和现金流量，为改善企业内部管理和提高经济效益服务。是适用于各类企业及营业性组织的会计体系。簿记：簿记按期采用的记账方法不同，分为单式簿记和复式簿记；按其源头不同，分为中式簿记和西式簿记的称谓。根据经济主体的经济活动分类，大体可分为商业簿记和工业簿记。参考资料来源：百度百科-会计参考资料来源：百度百科-簿记

簿记的成语有：强记博闻，挟冤记仇，多文强记。簿记的成语有：多闻强记，挟冤记仇，博闻强记。2：词性是、名词。3：注音是、ㄅㄨ_ㄐ一_。4：拼音是、bùjì。5：结构是、簿(上下结构)记(左右结构)。簿记的具体解释是什么呢，我们通过以下几个方面为您介绍：一、词语解释【点此查看计划详细内容】簿记bùjì。(1)会计工作中有关记账的技术。(2)符合会计规程的账簿。二、引证解释⒈谓用簿册记录。引《新唐书·百官志二》：“教学则簿记课业，供奉几案、纸笔，皆预_焉。”⒉财务工作中所用的账册。⒊会计工作中有关记账的技术。三、国语词典记录的工作。如：「一般说来，商科的学生都有簿记的课程。」四、网络解释簿记簿记（bookkeeping），簿记，包括填制凭证、登记账目、结算账目、编制报表等。会计工作的初级阶段，仅限于事后的记账、算账，并没有形成记账、算账的理论，那时的簿记等于全部的会计。随着会计循环理论的建立和会计职能作用的不断扩大，会计工作从单纯的记账、算账，发展到对经济活动的事前预测、决策，事中控制、监督，事后分析、考核，簿记就成为会计工作的一个组成部分。中国簿记一词最早见于宋代。在西方国家，英文簿记（bookkeeping）是在本子上保持记录，即记账的意思，而会计（accounting）则是叙述理由，即说明为什么要这样记账。俄文在30年代有簿记和会计二词，30年代后出现簿记核算一词，由于原苏联把会计作为经济核算的一个组成部分，因而传到中国翻译为簿记核算。关于簿记的诗句簿记不敢略墨迹尚怜留簿记关于簿记的单词bookkeeping关于簿记的词语洽闻强记记忆犹新博闻强记对簿公堂铭记不忘出何典记多闻强记强记博闻潜神默记记问之学关于簿记的造句1、我并不推荐你们自己亲自去做这件事情，而是在一开始聘请一个兼职簿记员去维护你的财务记录。2、在下一章节里，讲述了簿记过程。3、一个人可以在几个月内成为一个熟练的簿记员。4、第十三条各单位应当建立财产清查制度，保证帐簿记录与实物、款项相符。5、请还这本书吧；我发觉许多朋友虽然是蹩脚的数学家，可也几乎全是高明的“簿记员”哩。点此查看更多关于簿记的详细信息

簿记的诗句有：簿记不敢略，墨迹尚怜留簿记。簿记的诗句有：簿记不敢略，墨迹尚怜留簿记。注音是：ㄅㄨ_ㄐ一_。词性是：名词。结构是：簿(上下结构)记(左右结构)。拼音是：bùjì。簿记的具体解释是什么呢，我们通过以下几个方面为您介绍：一、词语解释【点此查看计划详细内容】簿记bùjì。(1)会计工作中有关记账的技术。(2)符合会计规程的账簿。二、引证解释⒈谓用簿册记录。引《新唐书·百官志二》：“教学则簿记课业，供奉几案、纸笔，皆预_焉。”⒉财务工作中所用的账册。⒊会计工作中有关记账的技术。三、国语词典记录的工作。如：「一般说来，商科的学生都有簿记的课程。」四、网络解释簿记簿记（bookkeeping），簿记，包括填制凭证、登记账目、结算账目、编制报表等。会计工作的初级阶段，仅限于事后的记账、算账，并没有形成记账、算账的理论，那时的簿记等于全部的会计。随着会计循环理论的建立和会计职能作用的不断扩大，会计工作从单纯的记账、算账，发展到对经济活动的事前预测、决策，事中控制、监督，事后分析、考核，簿记就成为会计工作的一个组成部分。中国簿记一词最早见于宋代。在西方国家，英文簿记（bookkeeping）是在本子上保持记录，即记账的意思，而会计（accounting）则是叙述理由，即说明为什么要这样记账。俄文在30年代有簿记和会计二词，30年代后出现簿记核算一词，由于原苏联把会计作为经济核算的一个组成部分，因而传到中国翻译为簿记核算。关于簿记的单词bookkeeping关于簿记的成语对簿公堂多文强记多闻强记博闻强记洽闻强记强记博闻出何典记入铁主簿铭记不忘挟冤记仇关于簿记的词语多文强记博闻强记挟冤记仇不记前仇记问之学出何典记铭记不忘多闻强记记忆犹新铭记于心关于簿记的造句1、第十三条各单位应当建立财产清查制度，保证帐簿记录与实物、款项相符。2、这增加了编译器的工作，因为它必须生成这些簿记指令，同时增加了运行时环境的开销，因为它必须执行这些额外的指令。3、簿记员的工作只是登记账簿，而会计师必须了解账目的全部体系，从而可以对业务交易进行分析和解释。4、在毛成长的环境中，教育仅仅被视作簿记和做账培训的用途。5、经纪人记录簿记录客户经理为客户进行的每一笔交易的手册。该“手册”还记录他们的个人和财务档案。点此查看更多关于簿记的详细信息

记账本位币

Is it better to enjoy your money when you earn it or is it better to save your money for some time in the future?Use specific reasons and examples to support your opinion.“Save it for rainy day.” Thatu2019s my motto.When I have a choice between spending my money or putting it in my savings account at the bank,I always put it in the bank.I will have a lot of expenses in the future like my education,travel,and unforeseen emergencies.I need to have money set aside for these expenses.Education is expensive.I canu2019t depend on my parents to pay all my bills.I have tuition,room and board,books,and incidental expenses to pay for.Iu2019ll try to get a scholarship to cover some of these costs,but I know I will be responsible for a lot of the expenses.If I spend my money now,I wonu2019t be able to pay for my education.I need to save money for my education.Travel is also very expensive.I donu2019t mean vacation travel.I mean travel to get to and from school.Transpacific airfare costs a lot even special reduced fares.I first have to get to school and then,of course,I want to return to my family for important festivals and occasions.Going back and forth will be costly,but worth it.I need to save money for these trips.Emergencies could arrive at any moment.I might have an unexpected illness while I am at school.There might be costs that wonu2019t covered by the school insurance.One of my family members may need help,I will have to send them money.You canu2019t predict emergencies like this,but you can be prepared.I need to save money for these emergencies.When you are not rich,you cannot spend your money carelessly.You must plan ahead.I know in my life,I will have expenses for my schooling and for travelling to and from my home.I know that I will also have unexpected expenses related to unforeseen emergencies.I must be prepared.I need to save money for these events.

In addition, on some traits, I get a very low score. For example, the sympathy and morality score I get below thirty. In reality, when I was working, I often didn"t want to tell the whole truth to the colleague. The reason is that sometimes when you tell the truth to the colleague, the colleague will report those things to the upper level in the back. I try to protect myself in the work. Therefore, my openness score is low. Therefore, I know my strengths and weaknesses. My strengths are that I"m enthusiastic and active in the company. I always creat an optimistic working atmosphere in the company, and try to be friendly with every colleague. My weaknesses are that don"t trust many people, and don"t want to tell the whole truth and feeling to others. In this case, I feel it contradictory to treat a colleague as a real friendNext, let"s see the opportunity and challenge for accounting jobs. The environment for accountants is indoors. They use the electronic mail and telephone to communicate with others. We need an accountant anywhere, the working environment and salary attracted people to be an accountant. Furthermore, we all know that many immigrants try to be an accountant. They have bilingual skills. They speak more than one language, and this will be more attractive in this diverse city. This is my opportunity because I come from a foreign country. The challenge is that there are so many college students. In the market field, we have a lot of accountants already. The surplus of the accountants causes a very serious competition for finding a job. Many companies not only require a student with high GPA but also at least two years working experience. On the other hand, because of the economic crisis, many people lost their jobs, and they try to do the accounting job. To cope with this bad situation, I will try to find some internship, or continue doing bookkeeping, to enhance myself. Even through the crisis influences us, I am still optimistic and satisfied about the accountant"s future. Because of the development of our world, companies are also bacoming bigger than before. In fact, companies need accountants anywhere. Accountants will have more opportunities in our society.

　　book [buk]　　n. 书, 书籍, 帐簿, 名册, 工作簿　　vt. 登记, 预订　　vi. 登记, 预订　　[计] 工作簿　　[经] 帐本, 注册, 挂号; 登记入册, 预定　　book1　　/ buk; bʊk/ n　　[C] (a) number of printed or written sheets of paper bound together in a cover 书; 书籍: a leather-bound book 皮面装订的书. (b) written work or composition, eg a novel, a dictionary, an encyclopedia, etc 着作: writing/reading a book about/on Shakespeare 写[读]关於莎士比亚的书.　　[C] number of blank or lined sheets of paper fastened together in a cover and used for writing in 簿; 本子: Write the essay in your (exercise-)books, not on rough paper. 把文章写在练习簿里, 不要写在草稿纸上.　　books [pl] written records of the finances of a business; accounts 帐簿: do the books, ie check the accounts 查帐 * The company"s books are audited every year. 这家公司的帐目每年都核对.　　[C] number of similar items fastened together in the shape of a book 装订成书本形的同类物品: a book of stamps/tickets/matches 一沓邮票[票/火柴].　　[C] any of the main divisions of a large written work （大型着作的）卷, 篇, 部: the books of the Bible 《圣经》中的记、 书.　　[sing] words of an opera or a musical; libretto （歌剧的）歌词, 脚本.　　[C] record of bets made, eg on a horse race 赌注登记（如赌马等）: keep/make/open a book (on sth), ie take bets (on a match, race, etc) 接受赌注（在比赛、 赛马等项目中）.　　the book [sing] telephone directory 电话号码簿: Are you in the book? 电话簿里有你的电话号码吗?　　(idm 习语) be in sb"s good/bad `books (infml 口) have/not have sb"s favour or approval 得到[得不到]某人的好感或赞许: You"ll be in the boss"s bad books if you don"t work harder. 工作不努力, 老板对你就没有好感. bring sb to `book (for sth) require sb to give an explanation (of his behaviour) 要求某人（对其行为）作出解释: bring a criminal to book 盘问犯人. by the `book (infml 口) strictly according to the rules 严格按照规章办事: He"s always careful to do things by the book. 他总是小心翼翼地按规章办事. a closed book => close4. cook the books => cook. every/any trick in the book => trick. (be) on the books of sth (be) employed as a player by a football club 受雇於足球俱乐部作运动员: He"s on Everton"s books. 他受雇於埃弗顿足球俱乐部. an open book => open1. read sb like a book => read. suit one"s/sb"s books => suit2. take a leaf out of sb"s book => leaf. throw the book at sb (infml 口) remind sb forcefully of the correct procedure to be followed in some task (and perhaps punish him for not following it) 警告某人须按规定办事（否则可能受处分）.　　# `bookbinder [C], `bookbinding [U] ns (person whose job is) putting covers on books 装订（工人）.　　`bookcase n piece of furniture with shelves for books 书橱; 书柜.　　`book club club which sells books at a reduced price to members who agree to buy a minimum number 购书会（会员购书不少於一定数量可获折扣）.　　`book-end n (usu pl 通常作复数) either of a pair of supports to keep books upright 书立; 书挡; 书靠.　　`bookkeeper [C], `bookkeeping [U] ns (person whose job is) recording business transactions 簿记（员）.　　`bookmaker (also infml 口语亦作 bookie) [C], `book-making [U] ns (person whose job is) taking bets on horse races, etc 接受赛马等赌注（为业者）.　　`bookmark (also `bookmarker) n strip placed betweenthe pages of a book to mark the reader"s place 书签.　　`bookmobile / -məubiːl; -ˋmobil/ n (esp US) vehicle used as a travelling library 用作流动图书馆的车.　　`book-plate n piece of paper, usu with a printed design, pasted in a book to show who owns it 藏书票（贴在书中作藏书者标志, 通常印有图案）.　　`bookseller n person whose job is selling books 书商.　　`bookshop (US also `bookstore) n shop which sells mainly books 书店.　　`bookstall n (US `news-stand) stall or stand at which books, newpapers and magazines are sold 书摊.　　`book token voucher that can be exchanged for books of a given value 书券: a 10 book token 一张10英镑的书券.　　`bookworm n　　1 grub that eats holes in books 书虫; 蠹鱼.　　2 (fig 比喻) person who is very fond of reading books 极其喜欢读书的人; 书迷: She"s a bit of a bookworm. 她可算是个书迷.　　book2　　/ buk; bʊk/ v　　(a) [I, Tn, Tn.p] ~ sth (up) reserve (a place, accommodation, etc); buy (a ticket, etc) in advance 预订（位子, 膳宿等）; 预购（票等）: Book early if you want to be sure of a seat. 要想十拿九稳有个座位, 那就早订座. * book a hotel room, a seat on a plane 预订旅馆房间、 飞机座位 * I"d like to book three seats for tonight"s concert. 我想预订今晚音乐会的三个座位. * The hotel/performance is fully booked (up), ie There are no more rooms/tickets available. 这家旅馆的房间[这次演出的票]全预订出去了. (b) [Tn.pr] ~ sb on sth reserve a place, ticket, etc for sb on (a plane, etc) 为某人预订（飞机等的）座位、 票等: We"re booked on the next flight. 我们预订了下一班的机票. (c) [Tn] engage or hire (sb) in advance 预约或雇用（某人）: We"ve booked a conjuror for our Christmas party. 我们为圣诞节的聚会预约了一位魔术师.　　[Tn] (infml 口) enter the name of (sb) in a book or record, esp when bringing a charge 将（某人）的姓名记在本子上或记录内（尤指控告）: The police booked me for speeding. 警方因我超速行车把我的姓名记了下来. * He was booked by the referee for foul play. 他因为动作犯规而被裁判记下姓名.　　(phr v) book in register at a hotel, an airport, etc （在旅馆、 机场等处）登记. book sb in make a reservation for sb (at a hotel, etc) 为某人预订（旅馆房间等）: We"ve booked you in at the Plaza for two nights. 我们为你在普拉扎旅馆预订了两夜的房间.　　> bookable adj that can be reserved 可预订的: All seats are bookable in advance. 所有的座位都可以预订.　　booking n [C, U] (esp Brit) (instance of) reserving seats, etc in advance; reservation 预订; 预定: a block booking 集体预订 * We can"t accept any more bookings. 我们不能再接受任何预订了. * She"s in charge of booking(s). 她主管预订业务. `booking-clerk n (esp Brit) person who sells tickets, eg at a railway station 售票员. `booking-office n (esp Brit) office where tickets are sold 售票处.

无 为大家整理的《幼儿英语故事阅读：Late for School》的文章，供大家学习参考。 Late for School 　　All my life, I"ve had this recurring dream that causes me to wake up feeling strange. In it, I am a little girl again, rushing about, trying to get ready for school. 　　"Hurry, Gin, you"ll be late for school," my mother calls to me. I am hurrying, Mom! Where"s my lunch? What did I do with my books?" 　　Deep inside I know where the dream comes from and what it means. It is God"s way of reminding me of some unfinished business in my life. 　　I loved everything about school, even though the school I attended in Springfield, Ohio, in the 1920s was very strict. I loved books, teachers, even tests and homework. Most of all I longed to someday march down the aisle to the strains of "Pomp and Circumstance." To me, that song was even more beautiful than "Here Comes the Bride." 　　But there were problems. 　　The Great Depression hit the hardest at large, poor families like ours. With seven children, Mom and Dad had no money for things like fine school clothes. Every morning, I cut out strips of cardboard to stuff inside my shoes to cover the holes in the soles. There was no money for musical instruments or sports uniforms or after-school treats. We sang to ourselves, played jacks or duck-on-the-rock, and munched on onions as we did homework. 　　These hardships I accepted. As long as I could go to school, I didn"t mind too much how I looked or what I lacked. 　　What happened next was harder to accept. My brother Paul died of an infection after he accidentally stabbed himself in the eye with a fork. Then my father contracted tuberculosis and died. My sister, Margaret, caught the same disease, and soon she was gone, too. 　　The shock of these losses gave me an ulcer, and I fell behind in my schoolwork. Meanwhile, my widowed mother tried to keep going on the five dollars a week she made cleaning houses. Her face became a mask of despair. 　　One day I said to her, "Mom, I"m going to quit school and get a job to help out." 　　The look in her eyes was a mixture of grief and relief. 　　At fifteen, I dropped out of my beloved school and went to work in a bakery. My hope of walking down the aisle to "Pomp and Circumstance" was dead, or so I thought. 　　In 1940, I married Ed, a machinist, and we began our family. Then Ed decided to become a preacher, so we moved to Cincinnati where he could attend the Cincinnati Bible Seminary. With the coming of children went the dream of schooling, forever. 　　Even so, I was determined that my children would have the education I had missed. I made sure the house was filled with books and magazines. I helped them with their homework and urged them to study hard. It paid off. All our six children eventually got some college training, and one of them is a college professor. 　　But Linda, our last child, had health problems. Juvenile arthritis in 　　her hands and knees made it impossible for her to function in the typical classroom. Furthermore, the medications gave her cramps, stomach trouble and migraine headaches. 　　Teachers and principals were not always sympathetic. I lived in dread of the phone calls from school. "Mom, I"m coming home." 　　Now Linda was nineteen, and still she did not have her high school diploma. She was repeating my own experience. 　　I prayed about this problem, and when we moved to Sturgis, Michigan, in 1979, I began to see an answer. I drove to the local high school to check it out. On the bulletin board, I spotted an announcement about evening courses. 　　That"s the answer, I said to myself. Linda always feels better in the evening, so I"ll just sign her up for night school. 　　Linda was busy filling out enrollment forms when the registrar looked at me with brown, persuasive eyes and said, "Mrs. Schantz, why don"t you come back to school?" 　　I laughed in his face. "Me? Ha! I"m an old woman. I"m fifty-five!" 　　But he persisted, and before I knew what I had done, I was enrolled for classes in English and crafts. "This is only an experiment," I warned him, but he just smiled. 　　To my surprise, both Linda and I thrived in evening school. I went back again the next semester, and my grades steadily improved. 　　It was exciting, going to school again, but it was no game. Sitting in a class full of kids was awkward, but most of them were respectful and encouraging. During the day, I still had loads of housework to do and grandchildren to care for. Sometimes, I stayed up until two in the morning, adding columns of numbers for bookkeeping class. When the numbers didn"t seem to work out, my eyes would cloud with tears and I would berate myself. Why am I so dumb? 　　But when I was down, Linda encouraged me. "Mom, you can"t quit now!" And when she was down, I encouraged her. Together we would see this through. 　　At last, graduation was near, and the registrar called me into his office. I entered, trembling, afraid I had done something wrong. 　　He smiled and motioned for me to have a seat. "Mrs. Schantz," he began, You have done very well in school." 　　I blushed with relief. 　　"As a matter of fact," he went on, "your classmates have voted unanimously for you to be class orator." 　　I was speechless. 　　He smiled again and handed me a piece of paper. "And here is a little reward for all your hard work." 　　I looked at the paper. It was a college scholarship for $3,000. "Thank you" was all I could think to say, and I said it over and over. 　　The night of graduation, I was terrified. Two hundred people were sitting out there, and public speaking was a brand-new experience for me. My mouth wrinkled as if I had been eating persimmons. 　　My heart skipped beats, and I wanted to flee, but I couldn"t! After all, my own children were sitting in that audience. I couldn"t be a coward in front of them. 　　Then, when I heard the first strains of "Pomp and Circumstance," my fears dissolved in a flood of delight. I am graduating! And so is Linda! 　　Somehow I got through the speech. I was startled by the applause, the first I ever remember receiving in my life. 　　Afterwards, roses arrived from my brothers and sisters throughout the Midwest. My husband gave me silk roses, "so they will not fade." 　　The local media showed up with cameras and recorders and lots of questions. There were tears and hugs and congratulations. I was proud of Linda, and a little afraid that I might have unintentionally stolen some of the attention that she deserved for her victory, but she seemed as proud as anyone of our dual success. 　　The class of "81 is history now, and I"ve gone on for some college education. 　　But sometimes, I sit down and put on the tape of my graduation speech. I hear myself say to the audience, "Don"t ever underestimate your dreams in life. Anything can happen if you believe. Not a childish, magical belief. It means hard work, but never doubt that you can do it, with God"s help." 　　And then, I remember the recurring dream-Hurry, Gin, you"ll be late for school-and my eyes cloud over when I think of my mother. 　　Yes, Mom, I was late for school, but it was all the sweeter for waiting. I only wish you and Dad could have been there to see your daughter and granddaughter in all their pomp and circumstance.

The trainee - year floppies a-one hoping I, I can decide with supervisory and are in alignment with the owners sucstressed "s philosophies and specific operational strategies Such as the j" and merchandising, are in inventory, repeat, bookkeeping, and cd-rom and human coordination effect in my mind for them a retail career advancement. In addition to, I certain fundamental - are preparing strengthen communication are, in j"re, multi tasking - worth solving promotion - are preparing to schools demand of me and meet deadlines demanding under pressure. Besides, I will also strengthen certain fundamental skills. Excellent communication skills, organization, multi-tasking, and problem-solving skills will help me to work well under pressure and meet demanding deadlines.

这个可以有。不加a是抽象 名词。加a是抽象名词具体化。

I had worked in Accounting firm for two and half years.And I was mainly in charge of auditing ,sometimes dealing with the bookkeeping. In Oct. 2010, I transfered to another company,for which I"ve worked for eight months,In these days, I took responsibility for checking and accounting ,besides, the work of fixed assets management.

通晓。。。

http://www.assetprotectionbook.com/accounts_receivables_leveraging.htm

如何理解复式本季和资本主义的关系，那就是他们之间的利益和冲突发生的关系。

我蓶zdong199

Introduction to Management Accounting 初级管理会计 Introduction to Financial Accounting 基础会计 Intermediate Accounting 中级财务会计 Cost Accounting 成本会计 Accounting Information System 会计电算化 Advanced Accounting 高级财务会计Government and Nonprofit Accounting 预算会计 Auditing 审计学Federal Income Taxation 国家税务 Accounting theory 会计理论(财务分析)Account 科目，帐户Account format 帐户式Account payable 应付帐款Account receivable 应收帐款Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行Accounting equation 会计等式：资产 = 负债 + 业主权益Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额 / 应收帐款平均余额Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。Accrued dividend 应计股利Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。Accrued revenue 应记收入Accumulated depreciation 累计折旧Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratioAcquisition cost 购置成本Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。Adverse 应收帐款的帐龄分类Aging of accounts receivable 应收帐款的帐龄分类Allocable 应分配的Allowance for bad debts 备抵坏帐Allowance for depreciation 备抵折旧Allowance for doubtful accounts 呆帐备抵Allowance for uncollectible accounts 呆帐备抵Allowance method 备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。Amortization 摊销,清偿Annuity due 期初年金Annuity method 年金法Appraisal method 估价法Asset 资产Bad debt 坏帐Bad debt expense 坏帐费用：将坏帐传人费用帐户，冲销应收帐款Balance sheet 资产负债表Bank discount 银行贴现折价Bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。Bank statement 银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和服务费用。Barter 易货交易Benchmarking 基准，用于比较分析的基期经济资料Board of directors 董事会Bond 证券Bonds payable 应付债券，发行债券公司的一个负债帐户。Book value 帐面价值Bookkeeping 簿记Budget 预算，政府或企业用于控制未来经济活动的财务计划。Callable bonds 可赎回债券，可以提前偿还的债券又称可赎回债券。 Redeemable bondsCapital 资金，资本，资方。Capital expenditure 资本支出，指购买固定资产的支出，或为了一项业务长远利益的支出。资本支出在当期应税所得中，一般不能扣除。但机器设备等价款，可以列支折旧。Capital lease 资本租赁，税款。又称筹资租赁financing lease。租赁的两种形式之一，另一种是经营租赁operating lease .资本租赁是，承租人在借到资金的同时，又获得一项需要摊销的资产。由承租人负担维修，租金，保险费和Capital paid in 缴入资本Capital stock 股本Capitalize 资本化。Carry back 抵前Carry forward 递延, 结转Cash basis accounting 现收现付制会计，在会计核算中，以款项的实际收付为计算标准，以确定本期收益和费用的方法。这种方法不能正确反应各期损益，顾只适用于非营利单位。Cash disbursements journal 现金支出簿。Cash equivalents 现金等价物Cash flow 现金流量表Cash in hand 库存现金Cash receipts journal 现金收入日记帐Chart of accounts 会计科目表Classified balance sheet 分类资产负债表，按类别编制的资产负债表，将资产和负债按用途和来源划分为小类，对以清楚地表明资产与负债项目的典体构成情况。Closing entries 结帐分录，将收入和费用帐户结转于损益帐户的分录。Closing the accounts 结帐Collateral 抵押品Common-size statement 统一度量式财务报表，只有百分比而无金额的报表，将财务报表中的总数作为100%， 并将各项目分别换算为百分比，以分析不同项目的变化和差异。Common stock 普通股Compound interest 复利Comprehensive income 综合收入Conservatism 稳健主义，对会计事项的处理持稳健态度，不预计收益但预计损失，对资产估价要低，对负债的计算要高。如果没有确定的把握，在报表中所列的事项应使本期收益少计。Consistency principle 一致性，指各个会计时期会计方法保持一致，以便于不同时期的财务报表进行比较。Consolidated statements 汇总报表，包括子公司在内的母公司的财务报表。Contingent liability 或有负债Contra account 抵消帐户，用于抵减另一帐户余额而设置的帐户。例累积折旧是固定资产的抵消帐户。Contract interest rate 约定利率Contributed capital 缴入资本Control account 控制帐户，总分类帐中的一个帐户，用于统驭几个辅助帐户的总额。辅助帐户的增减也反应在此帐户总额上。Controlling (majority) interest 控制股权权益。Convertible bond 可转换债券Convertible preferred stock 可转换优先股Copyright 版权Cost of capital 资本成本，指企业所支付的债务利息和股等，它是决定资本预算的重要因素。Cost of goods sold 销售成本Coupon 息票Credit 信用，信贷，信用证，贷方Cumulative preferred stock 累积优先股，指当年利润不足发放股息时，可积累至下一年发放的优先股。Current assets 流动资产Current liability 流动负债Expense 支出Fair market value 公平市价FIFO 先进先出法Fixed assets 固定资产FOB price 离岸价格Footnotes 表下注释Foreign exchange 外汇Franchise 特许权Freight-in 进货运费Freight-out 销货运费General journal 普通日记帐General ledger 总分类帐Gross book value 帐面总值Gross profit 毛利,总利润Hedge 套期交易Income statement 损益表Incremental cost 增值成本Installment 分期付款Instrument 证券，票据Intangible assets 无形资产Interest 利息Inventory 存货Invoice 发票Issued capital stock 已发行股本Journal entry 日记帐, 分录Liability 负债LIFO 后进先出法Long-term debt 长期负债Lower of Cost or Market 成本市价孰低法Lump sum 一次性付款Market value 市场价值Markup 涨价Mortgage 抵押;债权Net assets 净资产Obsolete inventory 作废存货Partnership 合伙企业Par value 面值Patent 专利权Payroll 工资;工资单Pension fund 养老金基金Pension plan 养老金计划Physical inventory 实地盘存Pledged asset 抵押资产Posting 过帐P,P&E 固定资产Preference shares 优先股Preferred stock 优先股Premium 溢价Present value 现值Principal 本金Refinance 再筹资Refund 退还;再筹资Retained earning 留存收益Revenue 收入Salvage value 残值Security 证券，担保品Segment 分部Service life 使用年限Stockholders equity 股东权益Stock discount 股票折价Straight line method 直线法Subsidiary ledger 明细分类帐Sum-of-the-years-digits method 年数总和法Tangible assets 有形资产Voucher check 凭单支票Withholding 预扣Work sheet 工作底稿Write down 减记Write off 转销，注销Year-end-adjustment 年终调整

当然错了，难道你能把整年的经济交易和事项都用一个借和一个贷来记录吗？