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Term Translation Entered by
accounting restatement 重编财务报表 Jason Young
accrual accounting 权责发生制(应计制) ...
are valid as of the period 从所列时间段开始 Ritchest
as a body 作为法人团体 Julia Zou
复式记帐法 double entry (method) albertdeng
会计循环原理 the accounting cycle (Non-member)
会计分录 a journal entry (Non-member)
会计科目和帐户 Account classification (or Chart of Accounts) and general ledger accounts (Non-member)
会计等式 Accounting equation albertdeng
会计核算的内容 The substance of accountancy (Non-member)