1、1、早期的传统的会计职能被界定为核算与监督.Early definition of accounting tended on the traditionalCheck and supervisefunctions of the account
2The simplest form of the account is known as the "T" account,because it resembles the letter "T".最简单的帐户形式被称为T型帐,因为他的形状好象字母T.
4、In some industries,it is common to give discounts for early payment called trade discount在某些行业,一般会给提前付款折扣叫商业折扣
3、The simplest and most flexible type of the journal is Card Book最简单和最灵活的分类账是卡片账
5、The double-entry system is based on the principle of duality 复式记账法是基于对称原理