估计负债英语怎么说及英语单词

1. 有谁知道有关会计的一些专业的英语词汇吖

账簿的单词
absorption account 费用或成本分摊帐户, 附属帐
abstract account 摘要[月计]帐户
account in arrear 积欠
account in bankruptcy 破产帐款(户)
account of business 营业报告书, 损益表, 营业科目
account of cash in vault 库存现金簿
account of credit sales 赊销帐户
account of executors 遗产清册
account of receipts and payments 收支表
account of return 报酬的说明
account of the exchequer 国库帐
account of treasury 公库帐, 金库帐, 国库帐
account to give 支出帐目
accounts of assets 资产台帐
accounts to be credited 应列贷方科目
accretion account 增殖帐户
accrued debit account 应收款项帐户
accrued dividends account 应计股利帐
accumulation accounts 累积帐户
active bank account 尚有存款的银行户头
activity account 业务帐户
adjunct account 增价[附加, 附属]帐户
adjust account 整理[清理]帐目
adjust accounts 复算, 核算
adjusting account 调整帐户
advance account 预支款
advances received account 预收款帐户
adventure account 特种委托帐(投机买卖帐)
affiliated account 附属帐户
agency account 代理帐; 代理机构会计
agio account 贴水帐目
agreement account 支付协定帐目
aid account 经济援助帐户
all banks account 全国银行帐户
annual account 年度帐
annuity trust account 年金信托户
applied manufacturing expenses account 制造费用分摊帐户
appropriation account 拨款帐, 盈余分拨帐
arbitrage accounts 定裁帐, 国外转汇[套汇]帐
assets and liabilities accounts 资产及负债帐户
assets rection account 资产减项帐户
assigned account 担保帐户
attached account 法院查封帐户
audited accounts 审计决算
authorized capital stock account 法定股本帐户
auxiliary account 辅助帐户
back-to-back account 对开帐户
bad and doubtful account 坏帐与呆帐
balance account 结余[轧平]帐目, 差额清算, 决算帐户
balance sheet accounts 资产负债表帐户
bank check account 银行支票户
bear account 卖主帐, 空头账户
bills account 票据帐目
bills rediscounted account 再贴现票据帐户
blocked (money) account 冻结[封存]帐户
bond account 债券帐户
bond investment account 债券投资帐项
bonds and shares account 公债及股票帐户
bonus account 红利帐户, 奖金帐目, 差额帐
book account 帐面借贷科目; 往来帐户
branch accounts 联行帐, 支店(分店)帐户, 分类帐,
branch control account 分支机构统制帐户
branch office general account 支店往来帐户
budget account 预算帐户[科目]
budgetary expenditures account 预算支出帐户
budgetary receipts account 预算收入帐户
bull account 买主帐, 多头账
business fund account 业务资金帐项
capital account (C/A) 资本帐户, 股本帐; 国际收支的资本项目
capital adjustment account 资本调整帐户
capital assets account 固定[资本]资产帐户
capital expenditure account 资本支出帐户, 基本建设支出帐户
capital stock account 股本帐
capital stock and surplus account 股本及公积金帐户
capital-in-excess account 超额[溢收]资本帐户
card account 总帐科目分类表
cash account 现金帐户
cash over and short account 现金盈亏帐户
certified account 经(会计师)证明的帐目
charge account 零售记帐, 记帐; 赊购制
charges account 杂费帐目
check account 对帐查帐; 支票帐户
cheque account 支票帐户, 活期存款帐户
clearence account 结算帐户
clearing account 待整理帐户; 过渡[暂记]帐户, 算帐户
closed account 已结帐; 结清的帐户
closing balance account 终结余额科目
collect accounts 收帐
collecting-allocating account 集合分配帐户
collective account 统制帐户[科目]; 集合帐户
combined account 混合帐户
commercial account 商业往来帐户; 厂商价款
commercial clearing account 贸易清算帐户
commission account 酬劳费帐目
common account 共同帐户
consignment account 委托销售帐目
consignor 's sales account 寄销人销售帐户
consolidated fund abstract account 统一基金摘要会计报告
construction account 建筑工程帐户
consumed accounts 消费帐
continuing account 继续结转帐户; 连续帐户
contra account 对方[对销]帐户, 抵销科目, 轧帐方式
contra-asset account 资产对销科目[抵消帐户]
contractor 's account 承包商帐
contra-revenue account 收入抵消帐户
contra-valuation account 对销计价帐户
control account 统制[统驭]帐目
controlled accounts 补助[明细]帐户
controlled-resident account 居民外币管制帐户
conversion account 换算[兑换]帐户, 转换帐
correspondent account 通汇银行的对应帐户, 代理帐户
corresponding account 出入相抵帐目, 对应帐户
cost account 成本帐户
cost applied account 实支成本帐户, 实支费用帐
cost incurred account 已发生成本帐户, 实际费用帐户
cost of sales account 销售成本帐
cost-calculation account 成本计算帐户
credit sale account 赊销顾客帐户
creditaccount 赊(欠)帐;信贷帐
creditor 's account 债权人帐户
cross offaccounts 销帐
current account 经常[往来]帐户
current deposit account 活期存款帐户
current savings account 活期储蓄存款
custody account 委托保管帐户
debenture account 债券帐户
debt payable account 应付债款帐户[帐目]
debtor account 借方[收项]帐目
debtor and creditor account 债权债务帐户
deceased account 存款人已死亡的银行帐户
deferred account 延期帐; 递延帐户
deferred assets accounts 递延资产帐户
deferred charges account 递延费用帐户
deficit account 亏损帐户
delinquent accounts 拖欠帐款, 过期客帐
departmental account 分部帐户, 分类帐
departmental trading accounts 分类营业计算
deposit account 储款购书户, 开户订购单位, 存款帐, 提存帐户
deposit combined account 综合存款帐户
depreciation account 折旧帐户
disbursement account 支付帐
discretionary account 委托帐户
divided account 补助帐
dividend account 股息帐户[目]
dividend bank account 股息存款专户
dock landing account 码头卸货帐单
domestic exchange unsettled account 国内汇兑未清结帐户
donated surplus account 捐赠盈余帐
donation account 捐赠帐户
double column ledger account 双栏分类帐户
double entry account 复式会计
drawing account 出支款项, 提款帐户; 预支佣金[工薪], 业主提款[往来]帐户
entry account 登帐
equalization account 平均股息帐
equalization reserve account 外汇平衡准备帐户, 平均准备帐户
equity account 剩余财产帐
equity accounts 主权帐户
exchange equalization account 外汇平衡帐户[平准帐项]
exchange stabilization account 外汇稳定帐户
expenditure account 开支[支出]帐目
expense account 开支帐, 费用帐, 营业费帐
export account 出口往来帐户
external accounts 境外帐户
factory ledger controlling account 工厂分类帐统制帐户
false account 假帐
farm trust account 农业信托帐户
Federal sector account 美国的联邦部门收支帐户, 联邦预算国民收入帐户
fee checking account 收费支票户
fictitious account 虚伪帐户
ficiary account 托管户
final accounts 决算帐户, 期末帐单, 总结性报告; 结论
financial assets and liabilities accounts 金融资产负债帐
financial transaction accounts 财务往来帐户
finished goods account 制成品帐户
finished goods inventory account 制成品存货帐
fixed account 定期存款
flow-of-funds accounts (FOF a/c) 资金流量帐户
foreign agents accounts 国外代理人帐户
foreign currency account 存在国外的外币帐户
foreign exchange account 外汇帐
foreign exchange equalization account 外汇平衡帐户
frozen account 冻结帐户
fund account 基金帐户
general account 一般会计, 普通帐(户), 总帐, 总决算, 往来对帐单
general fund account 普通基金帐户
general fund appropriation account 普通基金拨款帐户
general fund receipt account 普通资金收入帐户, 资金收入总帐
general ledger accounts 总分类帐户
general profit and loss account 总损益帐
head office general account 总公司[总行, 总店]往来帐户
hire charge account 租费帐
hypothecated account 抵押帐户
immovables account 不动产帐目
import bill payable account 应付进口汇票帐户
import credit account 进口收入帐户
import debit account 进口支出帐户
imprest cash account 定额备用金帐户
in account with 与...有生意来往
inactive account (I.A.) 静止帐户
income account 损益表, 收益帐, 损益计算书
income distribution account 收入分配帐户
income statement account 成果[损益]帐户
income summary account 损益汇总帐户
indent account 委托代买品帐目, 代办帐户, 订购品帐目
indivial retirement account 个人退休金帐户
indivial's account 个体计算, 分户帐目
instalment receivable account 应收分期帐款
inter-bank account 联行帐户
inter-branch account 联行往来帐户
inter-company accounts 联营公司间往来帐户
inter-departmental account 部门间往来帐户
interest account 利息帐户
interest-bearing check account 有息[计息]支票户
inter-fund account 基金间往来帐户
intermediate account 媒介[中间]帐户, 期内帐单
international equalization account 国际平衡帐户
inventory account 存货帐
inventory suspense account 存货暂记帐户
investment account 投资帐(户)
issuing account 发行帐户
itemized account 明细帐
journal account 流水帐
keep account with 与 ... 继续交易, 与...有帐务往来
keep accounts 记帐
labour cost account 劳务费帐户
landing account 起货单, 卸货报告; 栈单
ledger accounts 分类帐帐户, 总帐, 分户帐
liability account 负债帐户[表]
liquidated account 已清算帐户
liquidation account 清算变产表, 清理帐户
loan account 贷款[放款]帐户
long account 多头帐户, 经纪人用雇客证券或货品登记簿
loss and gain account 损益帐
lot and building account 房地产帐
machinery account 机器
margin account 证券交易中的顾客保证金户
master control account 总统驭帐户
master's account 所有主帐
mate account 对应科目
material purchased account 材料采购帐
memoranm account 备查帐册(即在资产负债以外的备忘记录)
merchandise inventory account 商品库存帐户
merchandise purchases account 进货帐户
merchandise sales account 销货帐户
merchandise trading account 商品购销[贸易]帐户
miscellaneous accounts 杂项帐户
mixed account 混合帐户
money account 现金帐
mutual currency account (MCA) 相互通货帐户
mutually offsetting accounts 对比帐户
national account 国民核算[帐户], 国民收入和生产核算帐户
national capital account 国民资本帐户

2. 求会计英语的专业词汇

编辑本段A
Active-matrix主动矩阵
Adapter cards适配卡
Advanced application高级应用
Analytical graph分析图表
Analyze分析
Animations动画
Application software 应用软件
Arithmetic operations算术运算
Audio-output device音频输出设备
Access time存取时间
access存取
accuracy准确性
ad network cookies广告网络信息记录软件
Add-ons 插件
Address地址
Agents代理
Analog signals模拟信号
Applets程序
Asynchronous communications port异步通信端口
Attachment附件
编辑本段B
Bar code条形码
Bar code reader条形码读卡器
Basic application基础程序
Binary coding schemes二进制译码方案
Binary system二进制系统
Bit比特
Browser浏览器
Bus line总线
Backup tape cartridge units备份磁带盒单元
Bandwidth带宽
Bluetooth蓝牙
Broadband宽带
Business-to-business企业对企业电子商务
Business-to-consumer企业对消费者
Bus总线
编辑本段C
Cables连线
Cell单元箱
Chain printer链式打印机
Character and recognition device字符标识识别设备
Chart图表
Chassis支架
Chip芯片
Clarity清晰度
Closed architecture封闭式体系结构
Column列
Combination key结合键
computer competency计算机能力
connectivity连接，结点
Continuous-speech recognition system连续语言识别系统
Control unit操纵单元
Cordless or wireless mouse无线鼠标
Cable modems有线调制解调器
carpal tunnel syndrome腕骨神经综合症
CD-ROM可记录光盘
CD-RW可重写光盘
CD-R可记录压缩光盘
Channel信道
Chat group谈话群组
chlorofluorocarbons(CFCs) ]氯氟甲烷
Client客户端
Coaxial cable同轴电缆
cold site冷网站
Commerce servers商业服务器
Communication channel信道
Communication systems信息系统
Compact disc rewritable
Compact disc光盘
computer abuse amendments act of 19941994计算机滥用法案
computer crime计算机犯罪
computer ethics计算机道德
computer fraud and abuse act of 1986计算机欺诈和滥用法案
computer matching and privacy protection act of 1988计算机查找和隐私保护法案
Computer network计算机网络
computer support specialist计算机支持专家
computer technician计算机技术人员
computer trainer计算机教师
Connection device连接设备
Connectivity连接
Consumer-to-consumer个人对个人
cookies-cutter programs信息记录截取程序
cookies信息记录程序
cracker解密高手
cumulative trauma disorder积累性损伤错乱
Cybercash电子现金
Cyberspace计算机空间
cynic愤世嫉俗者
编辑本段D
Database数据库
database files数据库文件
Database manager数据库管理
Data bus数据总线
Data projector数码放映机
Desktop system unit台式电脑系统单元
Destination file目标文件
Digital cameras数码照相机
Digital notebooks数字笔记本
Digital bideo camera数码摄影机
Discrete-speech recognition system不连续语言识别系统
Document文档
document files文档文件
Dot-matrix printer点矩阵式打印机
Dual-scan monitor双向扫描显示器
Dumb terminal非智能终端
data security数据安全
Data transmission specifications数据传输说明
database administrator数据库管理员
Dataplay数字播放器
Demolation解调
denial of service attack拒绝服务攻击
Dial-up service拨号服务
Digital cash数字现金
Digital signals数字信号
Digital subscriber line数字用户线路
Digital versatile disc数字化通用磁盘
Digital video disc数字化视频光盘
Direct access直接存取
Directory search目录搜索
disaster recovery plan灾难恢复计划
Disk caching磁盘驱动器高速缓存
Diskette磁盘
Disk磁碟
Distributed data processing system分部数据处理系统
Distributed processing分布处理
Domain code域代码
Downloading下载
DVD 数字化通用磁盘
DVD-R 可写DVD
DVD-RAM DVD随机存取器
DVD-ROM 只读DVD
编辑本段E
e-book电子阅读器
Expansion cards扩展卡
end user终端用户
e-cash电子现金
e-commerce电子商务
electronic cash电子现金
electronic commerce电子商务
electronic communications privacy act of1986电子通信隐私法案
encrypting加密术
energy star能源之星
Enterprise computing企业计算化
environment环境
Erasable optical disks可擦除式光盘
ergonomics人类工程学
ethics道德规范
External modem外置调制解调器
extranet企业外部网
编辑本段F
Fax machine传真机
Field域
Find搜索
FireWire port火线端口
Firmware固件
Flash RAM闪存
Flatbed scanner台式扫描器
Flat-panel monitor纯平显示器
floppy disk软盘
Formatting toolbar格式化工具条
Formula公式
Function函数
fair credit reporting act of 1970公平信用报告法案
Fiber-optic cable光纤电缆
File compression文件压缩
File decompression文件解压缩
filter过滤
firewall防火墙
firewall防火墙
Fixed disk固定硬盘
Flash memory闪存
Flexible disk可折叠磁盘
Floppies磁盘
Floppy-disk cartridge磁盘盒
Formatting格式化
freedom of information act of 1970信息自由法案
frequency频率
frustrated受挫折
Full-plex communication全双通通信
编辑本段G
General-purpose application通用运用程序
Gigahertz千兆赫
Graphic tablet绘图板
green pc绿色个人计算机
Grop by 排序
编辑本段H
handheld computer手提电脑
Hard 硬拷贝
hard disk硬盘
hardware硬件
Help帮助
Host computer主机
Home page主页
Hyperlink超链接
hacker黑客
Half-plex communication半双通通信
Hard-disk cartridge硬盘盒
Hard-disk pack硬盘组
Head crash磁头碰撞
header标题
help desk specialist帮助办公专家
helper applications帮助软件
Hierarchical network层次型网络
history file历史文件
hits匹配记录
horizontal portal横向用户
hot site热网站
Hybrid network混合网络
编辑本段I
Image capturing device图像获取设备
information technology信息技术
Ink-jet printer墨水喷射印刷机
Integrated package综合性组件
Intelligent terminal智能终端设备
Intergrated circuit集成电路
Interface cards接口卡
Internal modem内部调制解调器
internet telephony网络电话
internet terminal互联网终端
Identification识别
i-drive网络硬盘驱动器
illusion of anonymity匿名幻想
index search索引搜索
information pushers信息推送器
initializing 初始化
instant messaging计时信息
internal hard disk内置硬盘
Internet hard drive 网络硬盘驱动器
intranet企业内部网
编辑本段J
joystick操纵杆
编辑本段K
keyword search关键字搜索
编辑本段L
laser printer激光打印机
Layout files版式文件
Light pen光笔
Locate定位
Logical operations逻辑运算
Lands凸面
Line of sight communication视影通信
Low bandwidth低带宽
lurking潜伏
编辑本段M
Main board主板
Mark sensing标志检测
Mechanical mouse机械鼠标
Memory内存
Menu菜单
Menu bar菜单条
Microprocessor微处理器
Microseconds微秒
Modem card调制解调器
Monitor显示器
Motherboard主板
Mouse 鼠标
Multifunctional device多功能设备
Magnetic tape reels磁带卷
Magnetic tape streamers磁带条
mailing list邮件列表
Medium band媒质带宽
metasearch engine整合搜索引擎
Microwave微波
Modem解调器
Molation解调
编辑本段N
Net PC网络计算机
Network adapter card网卡
Network personal computer网络个人电脑
Network terminal 网络终端
Notebook computer笔记本电脑
Notebook system unit笔记本系统单元
Numeric entry数字输入
national information infrastructure protection act of1996国际信息保护法案
national service provider全国性服务供应商
Network architecture网络体系结构
Network bridge网桥
Network gateway网关
network manager网络管理员
newsgroup新闻组
no electronic theft act of1997无电子盗窃法
Node节点
Nonvolatile storage非易失性存储
编辑本段O
Object embedding对象嵌入
Object linking目标链接
Open architecture开放式体系结构
Operation System 操作系统
Optical disk光盘
Optical mouse光电鼠标
Optical scanner光电扫描仪
Outline大纲
off-line browsers离线浏览器
Online storage联机存储
编辑本段P
palmtop computer掌上电脑
Parallel ports并行端口
Passive-matrix被动矩阵
PC card个人计算机卡
Personal laser printer个人激光打印机
Personal video recorder card个人视频记录卡
Photo printer照片打印机
Pixel像素
Platform scanner平版式扫描仪
Plotter绘图仪
Plug and play即插即用
Plug-in boards插件卡
Pointer指示器
Pointing stick指示棍
Port端口
Portable scanner便携式扫描仪
Presentation files演示文稿
Presentation graphics电子文稿程序
Primary storage主存
Proceres规程
Processor处理机
Programming control lanugage程序控制语言
Packets数据包
Parallel data transmission平行数据传输
Peer-to-peer network system点对点网络系统
person-person auction site个人对个人拍卖站点
physical security物理安全
Pits凹面
plug-in插件程序
Polling轮询
privacy隐私权
proactive主动地
programmer程序员
Protocols协议
provider供应商
proxy server代理服务
pull procts推取程序
push procts推送程序
编辑本段R
RAM cache随机高速缓冲器
Range范围
Record记录
Relational database关系数据库
Replace替换
Resolution分辨率
Row行
Read-only只读
Reformatting重组
regional service provider区域性服务供应商
repetitive motion injury反复性动作损伤
reverse directory反向目录
right to financial privacy act of 1979财产隐私法案
Ring network环形网
编辑本段S
Scanner扫描器
Search查找
Secondary storage device辅助存储设备
Semiconctor半导体
Serial ports串行端口
Server服务器
Shared laser printer共享激光打印机
Sheet表格
Silicon chip硅片
Slots插槽
Smart card智能卡
Soft 软拷贝
Software suite软件协议
Sorting排序
Source file源文件
Special-purpose application专用文件
Spreadsheet电子数据表
Standard toolbar标准工具栏
Supercomputer巨型机
System cabine 系统箱
System clock时钟
System software系统软件
Satellite/air connection services卫星无线连接服务
search engines搜索引擎
search providers搜索供应者
search services 搜索服务器
Sectors扇区
security安全
Sending and receiving devices发送接收设备
Sequential access顺序存取
Serial data transmission单向通信
signature line签名档
snoopware监控软件
software right act of1980软件版权法案
software piracy软件盗版
Solid-state storage固态存储器
specialized search engine专用搜索引擎
spiders网页爬虫
spike尖峰电压
Star network星型网
Strategy方案
subject主题
subscription address预定地址
Superdisk超级磁盘
surfing网上冲浪
surge protector浪涌保护器
systems analyst系统分析师
编辑本段T
Table二维表
Telephony电话学
Television boards电视扩展卡
Terminal 终端
Template模板
Text entry文本输入
Thermal printer 热印刷
Thin client瘦客
Toggle key触发键
Toolbar工具栏
Touch screen触摸屏
Trackball追踪球
TV tuner card电视调谐卡
Two-state system双状态系统
technical writer技术协作者
technostress重压技术
telnet远程登录
Time-sharing system分时系统
Topology拓扑结构
Tracks磁道
traditional cookies传统的信息记录程序
Twisted pair双绞
编辑本段U
Unicode统一字符标准
uploading上传
usenet世界性新闻组网络
编辑本段V
Virtual memory虚拟内存
Video display screen视频显示屏
Voice recognition system声音识别系统
vertical portal纵向门户
video privacy protection act of 1988视频隐私权保护法案
virus checker病毒检测程序
virus病毒
Voiceband音频带宽
Volatile storage易失性存储
voltage surge电涌
编辑本段W
Wand reader 条形码读入
Web 网络
Web appliance 环球网设备
Web page网页
Web site address网络地址
Web terminal环球网终端
Webcam摄像头
What-if analysis假定分析
Wireless revolution无线革命
Word字长
Word processing文字处理
Word wrap自动换行
Worksheet file 工作文件
web auctions网上拍卖
web broadcasters网络广播
web portals门户网站
web sites网站
web storefront creation packages网上商店创建包
web storefronts网上商店
web utilities网上应用程序
web-downloading utilities网页下载应用程序
webmaster web站点管理员
web万维网
Wireless modems无线调制解调器
wireless service provider无线服务供应商
world wide web万维网
worm蠕虫病毒
Write-protect notch写保护口
编辑本段其他缩写
DVD digital bersatile 数字化通用光盘
IT information technology信息技术
CD compact disc 压缩盘
PDA personal digital assistant个人数字助理
RAM random access memory随机存储器
WWW World Wide Web 万维网
DBMS database management system数据库管理系统
HTML Hypertext Markup Language超文本标示语言
OLE object linking and embedding对象链接入
SQL structured query language结构化查询语言
URL uniform resouice locator统一资源定位器
AGP accelerated graphics port加速图形接口
ALU arithmetic-logic unit算术逻辑单元
CPU central processing unit中央处理器
CMOS complementary metal-oxide semiconctor互补金属氧化物半导体
CISC complex instruction set computer复杂指令集计算机
HPSB high performance serial bus高性能串行总线
ISA instry standard architecture工业标准结构体系
PCI peripheral component interconnect外部设备互连总线
PCMCIA Personal Memory Card International Association个人计算机存储卡国际协会
RAM random-access memory随机存储器
ROM read-only memory只读存储器
USB universal serial bus通用串行总线
CRT cathode-ray tube阴极射线管
HDTV high-definition television高清晰度电视
LCD liquid crystal display monitor液晶显示器
MICRmagnetic-ink character recognition磁墨水字符识别器
OCR optical-character recognition光电字符识别器
OMR optical-mark recognition光标阅读器
TFT thin film transistor monitor薄膜晶体管显示器
Zip disk压缩磁盘
Domain name system（DNS）域名服务器
file transfer protocol(FTP)文件传送协议
hypertext markup language(HTML)超文本链接标识语言
Local area network（LAN）局域网
internet relay chat(IRC)互联网多线交谈
Metropolitan area network(MAN)城域网
Network operation system(NOS)网络操作系统
uniform resource locator(URL)统一资源定位器
Wide area network(WAN)广域网
Web server / Web 服务器
well-connected / 连接良好
well-known services / 公认的服务
wide area network, WAN / 广域网
wildcard character / 通配符
wildcarding / 通配符方式
window menu / 窗口菜单
Windows 2000 Server File and Print Servers for Macintosh / Windows 2000 Server 的 Macintosh 文件与打印服务器
Windows 2000 Task Manager / Windows 2000 任务管理器
Windows Internet Name Service, WINS / Windows Internet 命名服务
Windows Management Instrumentation, WMI / Windows 管理规范
Windows Media Services / Windows Media 服务
WINS, Windows Internet Name Service / Windows Internet 命名服务
WINS proxy / WINS 代理
WINS resource / WINS 资源
Winsock
wireless communication / 无线通讯
WMI, Windows Management Instrumentation / Windows 管理规范
workgroup / 工作组
X.509v3 certificate / X.509/ 证书
XOR, exclusive OR / 异或
zone / 区域
zone list / 区域列表
zone transfer / 区域传送

3. 请用英语介绍一下会计里的负债 不少于300个单词

原文来自网络，仅供参考
负债，是指企业过去的交易或者事项形成的、预期会导致经济利益流出企业的现时义务。
Liability, is refers to the enterprise from past transactions or events which are expected, will lead to the outflow of economic benefits from the enterprise 's current obligations.

负债实质上是企业在一定时期之后必须偿还的经济债务，其偿还期或具体金额在它们发生或成立之时就已由合同、法规所规定与制约，是企业必须履行的一种义务。
Debt is essentially an enterprise must pay in a certain period of time after the economic obligation, the repayment period or the specific amount in them or to the establishment of the contract, has been by regulations and restriction, is a kind of obligation of the enterprise must perform.

国际会计准则委员会的定义为：负债是指企业过去的交易或事项形成的、预期会导致经济利益流出企业的现时义务。
The definition of International Accounting Standards Committee: liabilities refer to the past transactions or events expected, will lead to the formation of the outflow of economic benefits from the enterprise 's current obligations.

我国《企业会计准则》的定义为：负债是企业所承担的能以货币计量、需以资产或劳务偿还的债务。
China's " accounting standards for business enterprises " is defined as: debt is the enterprise undertakes the can with the money metric, to repay the debt to assets or services.

根据负债的定义，负债具有以下特征：
According to the definition of liability, liability has the following characteristics:

1、负债是企业承担的现时义务；
1, the debt is the present obligation of the enterprise;

2、负债的清偿预期会导致经济利益流出企业；
2, debt repayment is expected to result in an outflow of economic benefits from the enterprise;

3、负债是由过去的交易或事项形成的。
3, debt is formed from past transactions or events.

将一项现时义务确认为负债，除应符合负债的定义外，还要同时满足两个条件：
A present obligation is recognised as a liability, shall comply with the definition of liabilities, must satisfy two conditions at the same time:

第一，与该义务有关的经济利益很可能流出企业；
First, related to the obligations of economic benefits may flow out of the enterprise;

第二，未来流出的经济利益的金额能够可靠的计量。
Second, the future outflow of economic benefits amount can be reliably valued.