The permanent accounts are also called the balance sheet accounts, which include the asset, liability, and owner's equity accounts.

永久性账户也称为资产负债表账户，包括资产、负债和业主权益类账户。 收藏。

youdao

The Balance Sheet is a report of the asset and liability accounts.

而资产负债表则是报告资产和负债的账目。

youdao

When you pay the credit card bill, you would record a decrease in the cash asset account on the balance sheet and a decrease in the "accounts payable" account on the balance sheet.

当你支付信用卡账单，你将在资产负债表上现金资产帐户记录一笔减少，同时在“应付账款”账户上减少同样大小的数额。

youdao

You calculate cash flow from ops, roughly speaking, this way: add to net income any noncash charges (such as for depreciation or an allowance for future tax bills), then add favorable changes in such balance sheet items as accounts payable and accounts receivable.

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As I pointed out in the post, Apple, Microsoft and Cisco all have huge cash positions outside the country: each of them, in fact, hold the vast majority of their balance sheet cash in foreign accounts.

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That means previously booked revenues will have to be reversed which were recorded in accounts receivable on the balance sheet.

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