LCCI/HKCEE VS HKIAAT/BAFS 國際慣用的會計英文名稱

7 三月

Traditional Term Internationally Accepted Term
trade debtors accounts receivable, trade receivables
other debtors notes receivable, other receivables
trade creditors accounts payable, trade payable
other creditors notes payable, other payable
stocks inventory / inventories
opening balance beginning balance, balance bought down
closing balance ending balance, balance carried down
sundry expenses general expenses, miscellaneous expenses
profit and loss net income
profit and loss account net income account
fixed assets non-current assets, plant assets
long-term liabilities non-current liabilities
working capital net current assets
   
Year-end balancing day
carriage inwards freight in ;  transportation in
carriage outwards freight out ;  transportation out
stock unsold merchandise ; merchandise available for sale
cost of goods sold cost of sales
income statement statement of comprehensive income
balance sheet statement of financial position
discount allowed sale discount
discount received purchase discount
non-profit-making organisation not-for-profit organisation
to post an entry to transfer an entry
Appropriation Account Statement of change in equity
day books special journals
bad debts uncollectible debts ; irrecoverable debts

 Extracted from excellence

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