Accounting

en	zh
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
- corporatefinanceinstitute.com/resources/accounting/gross-vs-net

text

pre_balance + amount = post_balance

text

net = gross - fee

text

net + fee = gross

Single Entry Accounting vs Double Entry Accounting