1、Owner 's equity represents the owner 's interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities.
（業主權益代表業主對企業凈資產的權益或要求權，凈資產是指企業的資產總額與負債之間的差額。）
2、Capital is the interest of the owners in an enterprise.Also known as owner 's equity.
?。ㄙY本是企業所有者的利益，也稱為業主權益。）
3、Owner 's equity include owner“s investment in a business and accumulated operating results since the beginning of the operation.
1、Ledger accounts are used to record business transactions 'effect on an accounting entity.
?。ǚ诸悗舯挥脕碛涗浗灰讓嬛黧w的影響。）
2、A ledger account is simply a record of changes(increase and decrease)and balances in value of a specific accounting item.
?。ǚ诸悗舨贿^是特定會計項目價值的變動(增加與減少)和結余的記錄。）
3、The general ledger is the book used to list all the accounts established by an organization.
?。偡诸悗な且槐玖谐鲆粋€單位所設立的全部帳戶的帳本。）
4、Further simplification of the general ledger is brought about by the use of subsidiary ledger.
?。ㄊ褂妹骷毞诸悗な箍偡诸悗じ雍喕髁?。）
5、The advantages of subsidiary ledger are as following：(1)reduces ledger detail;(2)permits better division of labor;(3)permits a different sequence of accounts;(4)permits better internal control。
Journal比較常用的意思是“日記、日志;雜志、刊物”，如keep a journal(記日志)、a ship's journal(航海日志)，a monthly journal(月刊)，單詞diary也有“日記”的意思，但journal比diary更強調“正式記錄”。Journal在會計詞匯上的意思是“日記帳”。
例如：
1、In a western accounting system,the information about each business transaction is initially recorded in an accounting record called a Journal.
?。ㄔ谖鞣綍嬻w系中，有關每筆經濟交易的資料最初是記在一本叫做“日記帳”的會計帳上。）
2、A journal is a chronological(arrange in order of time)record of business transactions.
（日記帳是對經濟交易的序時(即按時間的順序)記錄。）
3、In a journal entry,the debits and credits for given transaction are recorded together,but when the transaction is recorded in the ledger,the debits and credits are entered in different accounts.
發布時間：2016-06-03
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