Lesson Five Ledger Accounts
(1) Ledger 分类账
(2) account 账户、会计科目
(3) debit 借方、借记
(4) credit 贷方、贷记
(5) “two-column” account 两栏式账户
(6) normal balance 正常余额
(7) transaction 交易、会计事项
(8) double-entry bookkeeping system 复式记账法、复式记账系统
(9) source document 原始凭证
(10) check stub 支票存根
(11) journal 日记账
(12) records of original entry 原始记录簿
(13) journalize 做分录
(14) chart of accounts 会计科目表
(15) income summary 收益汇总、损益汇总
(16) control account 控制账户、统驭账户
(17) customer 客户
(18) subsidiary ledger 辅助分类账、明细分类账
(19) perpetual inventory system 永续盘存制