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Accounting

abbr.enzh
DEADouble Entry Accounting复式记账
RFSRecord Filing System档案管理系统
SEASingle Entry Accounting单式记账
COGSCost of Goods Sold销售成本
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Ledger总账
Account Book账簿
sub-ledger明细账
General Ledger总账
Journal Entry分录
account balance账户余额
stored account balance存储账户余额
Derived account balance衍生账户余额
Legislature立法机关
Account Statement账户报表
Closing Balance结余
Current Balance当前余额
Closing Date结算日期
Credit贷方
Debit借方
OTO Transaction一对一交易
Accounts Receivable Sub-ledger应收账款明细账
Accounts Payable Sub-ledger应付账款明细账
Inventory Sub-ledger存货明细账
Refund退款
reversal transaction冲正交易
Accounting Period会计期间, 账期
net amount净额
gross amount毛额
fee amount手续费
Gross Assets总资产
Gross Revenue总收入
Gross Profit毛利润
Gross Margin毛利率
Net Assets净资产
Net Revenue净收入
Net Earnings净利润
Net Income净收入
Net Margin净利率
pre balance前余额
post balance后余额
  • Derived account balance
    • 通过汇总账户的所有交易记录(如存款和取款)来计算得出的余额
  • Stored account balance
    • 直接在数据库中存储的当前余额数值
  • 交易对方
    • counterpart_transaction_id
    • reverse_transaction_id
    • mirror_transaction_id
    • inverse_transaction_id
  • gross vs net
pre_balance + amount = post_balance
net = gross - fee
net + fee = gross

Single Entry Accounting vs Double Entry Accounting

参考