开立会计用语

AC是amortilized cost摊余成本OCI是other comprehensive income其他综合收益TPL是to profit and loss至损益

传票---指记账凭证；出报--指根据账簿或电算化中编制报表；提现--指从银行存款中提取现金；计税--指核算中需申报的税金；登账--指分别登记账簿；轧账--指年终后将当年度的账做出跨年结转，当年的账不得修改了。交现--指将收入款存到银行。。。。。。。

AC平均成本（Average cost），是指平均每单位产品所分摊的成本，它等于平均不变成本和平均可变成本之和。OCI和TPL都不是银行会计术语

account form? 第一次听说，指表格吗？balance of the account 账户余额， 指借方与贷方的差额，the amount representing the difference betwween the debit and credit sides of an account. 总额较小的一方加上这个数额使其等于另一方（使借贷相等）这个数额就叫balance. Balance is included on the side of the less total, to ensure it equals the greater total. A balance is brought down to the opposite side of the account这个余额结转至另一方作为期初余额。Business transaction, 楼上说是业务分录，我理解的可能不够专业，还是你自己找资料吧。LLC,有限责任公司，指股东对企业的债务负有限的偿还责任。A company in which the liability of the members in respect of the company's debts is limited.就是说如果企业破产时，股东个人不需要偿还企业所有的债务，仅限于他所持的未付的股票数额。It may be limited by shares, in which case the liability of the members on a windinging-up is limited to the amount (if any)unpaid on their shares.这是目前注册公司的大多数情况，也有公司是 limited by guarantee，即股东同意在企业破产时支付一笔钱，这种意向作为契约写进企业注册备忘录里， the liability is limited by the memorandum to a certain amount, which the members undertake to contribute on winding-up.注：公司注册时提交的一份文件，英国称为“memorandum”，中国公司法里专业词汇我不清楚，直译就是“备忘录”。Present value concept:现值观念，解释这个有点难，货币银行学里大体就是说货币是有时间价值的，同样数量的货币在今天的价值和在将来是不一样的，有时也称为未来的收入在现在的价值。It is the value today of a future payment or series of payments, discounted at the appropriate discount rate.会计学里解释现值：the result arrived at in a discounted cash flow calculation by multiplying a projected annual cash flow figure by a discount factor折现因子 derived from a hurdle rate最低预期资本回收率 of interest and a time period.网站找到的资料都是简单的名词翻译对照，很少有解释的，可以买本牛津会计词典，不过没学过的话也难看懂。

假定某出纳员将公款000元窃为己有，为了掩盖贪污公款的事实，便编造虚假会计分录；借：管理费用-办公费1000贷：现金1000借记（增加）的事费用，贷记（减少）的是现金资产（附的是虚开的发票），一借一贷，将贪污行为掩盖成为企业对该现金资产的耗费了。

accounting会计学accountant会计师bookkeeping簿记bookkeeper簿记师double-entry bookkeeping复式簿记single-entry bookkeeping单式簿记account book帐簿,会计簿册cashbook现金出纳簿journal日记簿statement of accounts帐目表,帐单balance (sheet)资产平稳表financial year, trading year财政年度income and expenditure, receipts and expenditure, output and input支出和收入assets资产liabilities债务,负债debit借方turnover, volume of business营业额,销售额cash on hand留存现金,库存现金cash balance现金余额,现款结存credit balance贷方余额debit balance借方余额,借方差额deficit亏空balance of trade贸易差额,国际贸易平衡balance of payments(国际)收支,国际收支差额表