2012年度注册会计师全国统一考试辅导教材：英语词汇表

expense gross profit cost of sales net sales discount sales revenue profit and loss account price yield stock split reserve restricted earnings per share prior retained earnings buyout treasury capital subscription participate preference preferred stock common stock par value outstanding partnership trademark distribution profit total fixed assets intermediate ledger payment adjunct general ledger internal application transfer sheet balance reverse purpose adjustment relationship number claim decrease increase suspense inventory perpetual single chronological nominal outside journal debit closing settlement categorize rule method matching clearing loose leaf book cycle posting procedure chart account straight drawing correction compound entry double voucher title multiple summary bookkeeping document source cumulative junior cost consumable difference value low packing material raw purchase current allowance prepayment debt doubtful debtor trade interest dividend receivable note security equity provision fund bond stock investment deposit asset monetary cash