一家公司的会计账从一份会计科目表开始,存在两类会计账户:损益类账户和资产负债类账户,会计科目表包括了以上两种。
The accounting books of a company start with a chart of accounts. There are two kinds of accounts; income/expense accounts and asset/liability accounts.
当你初始建立你的会计科目表,单独以及所有的账户余额都为零。
When you initially set up your chart of accounts, the balance in each and every account is zero.
并改进相关会计科目和账户的设置以及会计信息披露方式。
The relevant accounting headings, accounts and the improvement of information disclosure are also discussed in this thesis.
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