背单词
会计结算 (Accounting)
单词量：23- 背单词列表
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accountant [ə'kauntənt]
会计师
词根记忆：account（账目）+ant（…的人）→管账目的人→会计
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bookkeeping ['buk,ki:piŋ]
簿记
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bookkeeper ['buk,ki:pə]
簿记师
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double-entry bookkeeping
复式簿记
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single-entry bookkeeping
单式簿记
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帐簿,会计簿册
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cashbook ['kæʃbuk]
现金出纳簿
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journal ['dʒə:nəl]
日记簿
词根记忆：journ（日）+al→日报
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statement of accounts
帐目表,帐单
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balance (sheet)
资产平稳表
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financial year, trading year
财政年度
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income and expenditure, receipts and expenditure, output and input
支出和收入
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assets ['æsets]
资产
词根记忆：as（表加强）+set（放）→不断置办财产→资产
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债务,负债
来自liable（a.有责任的）
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debit ['debit]
借方
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turnover, volume of business
营业额,销售额
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留存现金,库存现金
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cash balance
现金余额,现款结存
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贷方余额
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借方余额,借方差额