常用會(huì)計(jì)分錄和會(huì)計(jì)詞匯中英文對(duì)照表

1、常用會(huì)計(jì)分錄和會(huì)計(jì)詞匯中英文對(duì)比表一、短期借款：1、借入短期借款：借:銀行存款貸：短期借款2、按月計(jì)提利息：借:財(cái)務(wù)費(fèi)用貸：應(yīng)付利息3、季末支付銀行存款利息：借：財(cái)務(wù)費(fèi)用應(yīng)付利息貸:銀行存款4、到期償還短期借款本金：借:短期借款貸：銀行存款二、應(yīng)付票據(jù)：1、開出應(yīng)付票據(jù)：借：材料選購(gòu)/庫存商品應(yīng)交稅費(fèi)應(yīng)交增值稅（進(jìn)項(xiàng)稅額）貸：應(yīng)付票據(jù)銀行承兌匯票手續(xù)費(fèi):借：財(cái)務(wù)費(fèi)用貸：銀行存款2、應(yīng)付票據(jù)到期支付票款：借：應(yīng)付票據(jù)貸：銀行存款3、轉(zhuǎn)銷無力支付的銀行承兌匯票票款:借:應(yīng)付票據(jù) 貸:短期借款 三、應(yīng)付賬款:1、發(fā)生應(yīng)付賬款：借:材料選購(gòu)/庫存商品/在途物資/生產(chǎn)成本/管理費(fèi)用/制造費(fèi)用應(yīng)交稅費(fèi)應(yīng)交

2、增值稅（進(jìn)項(xiàng)稅額）貸：應(yīng)付賬款2、償還應(yīng)付賬款:借：應(yīng)付賬款貸：銀行存款/應(yīng)付票據(jù)3、因在折扣期內(nèi)付款獲得的現(xiàn)金折扣償付應(yīng)付賬款時(shí)沖減財(cái)務(wù)費(fèi)用： 借:應(yīng)付賬款財(cái)務(wù)費(fèi)用貸:銀行存款4、轉(zhuǎn)銷的確無法支付的應(yīng)付賬款:借：應(yīng)付賬款貸:營(yíng)業(yè)外收入-其他四、預(yù)收賬款：1、收到預(yù)收賬款：借：銀行存款貸:預(yù)收賬款2、收到剩余貨款：借：預(yù)收賬款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)應(yīng)交增值稅（銷項(xiàng)稅額）借：銀行存款貸:預(yù)收賬款3、預(yù)收賬款不多的企業(yè)，將預(yù)收款項(xiàng)記入“應(yīng)收賬款”貸方收到預(yù)付款項(xiàng)：借：銀行存款貸：應(yīng)收賬款 收到剩余貨款：借：應(yīng)收賬款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷項(xiàng)稅額)借：銀行存款貸：應(yīng)收賬款五、應(yīng)付職

3、工薪酬： 1、確認(rèn)職工薪酬: (1）貨幣性職工薪酬：借：生產(chǎn)成本-基本生產(chǎn)車間成本(產(chǎn)品生產(chǎn)人員工資）制造費(fèi)用（車間管理人員工資）勞務(wù)成本（生產(chǎn)部門人員工資)管理費(fèi)用(管理人員工資)銷售費(fèi)用（銷售人員工資） 在建工程（在建工程人員工資)研發(fā)支出（研發(fā)人員工資）利潤(rùn)安排提取的職工嘉獎(jiǎng)及福利基金（外商投資企業(yè)提取的職工嘉獎(jiǎng)及福利金） 貸：應(yīng)付職工薪酬工資/職工福利（2）非貨幣性職工薪酬：自產(chǎn)產(chǎn)品作為非貨幣性福利發(fā)放給職工借：管理費(fèi)用/生產(chǎn)成本/制造費(fèi)用貸：應(yīng)付職工薪酬非貨幣性福利將企業(yè)擁有的房屋等資產(chǎn)無償供應(yīng)應(yīng)職工使用借：管理費(fèi)用/生產(chǎn)成本/制造費(fèi)用貸:應(yīng)付職工薪酬非貨幣性福利借：應(yīng)付職工薪酬-非

4、貨幣性福利貸：累計(jì)折舊租賃住房等資產(chǎn)供職工無償使用： 借：管理費(fèi)用/生產(chǎn)成本/制造費(fèi)用貸：應(yīng)付職工薪酬非貨幣性福利2、發(fā)放職工薪酬：(1）支付職工工資、獎(jiǎng)金、津貼和補(bǔ)貼：向銀行提取現(xiàn)金：借:庫存現(xiàn)金貸：銀行存款發(fā)放：借：應(yīng)付職工薪酬-工資貸：庫存現(xiàn)金代扣代繳：借：應(yīng)付職工薪酬工資貸：其他應(yīng)收款（2)支付職工福利費(fèi)：借：應(yīng)付職工薪酬-職工福利貸：庫存現(xiàn)金(3)支付工會(huì)經(jīng)費(fèi)、職工教育經(jīng)費(fèi)和繳納社會(huì)保險(xiǎn)費(fèi)、住房公積金等.借：應(yīng)付職工薪酬工會(huì)經(jīng)費(fèi)/職工教育經(jīng)費(fèi)/社會(huì)保險(xiǎn)費(fèi)/住房公積金貸:銀行存款（4）發(fā)放非貨幣性福利：企業(yè)自產(chǎn)產(chǎn)品作為福利發(fā)放給員工：借:應(yīng)付職工薪酬-非貨幣性福利貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅

5、費(fèi)-應(yīng)交增值稅（銷項(xiàng)稅額）借：主營(yíng)業(yè)務(wù)成本貸：庫存商品企業(yè)支付租賃住房等資產(chǎn)供職工無償使用所發(fā)生的租金： 借：應(yīng)付職工薪酬非貨幣性薪酬貸:銀行存款六、 應(yīng)交稅費(fèi)：（一） 應(yīng)交增值稅：1、選購(gòu)物資和接受應(yīng)稅勞務(wù)：借：材料選購(gòu)/在途物資/原材料/生產(chǎn)成本/制造費(fèi)用/管理費(fèi)用/托付加工物資應(yīng)交稅費(fèi)應(yīng)交增值稅（進(jìn)項(xiàng)稅額）貸：銀行存款/應(yīng)付賬款/應(yīng)付票據(jù)2、 進(jìn)項(xiàng)稅額轉(zhuǎn)出：借：待處理財(cái)產(chǎn)損益待處理流淌資產(chǎn)損益/在建工程/應(yīng)付職工薪酬貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅（進(jìn)項(xiàng)稅額轉(zhuǎn)出）庫存商品/原材料3、 銷售物資或者供應(yīng)應(yīng)稅勞務(wù)：借：銀行存款/應(yīng)收賬款/應(yīng)收票據(jù)貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)應(yīng)交增值稅(銷項(xiàng)稅額)4、視同

6、銷售行為:借：在建工程/長(zhǎng)期股權(quán)投資/營(yíng)業(yè)外支出貸：庫存商品應(yīng)交稅費(fèi)應(yīng)交增值稅（銷項(xiàng)稅額）5、出口退稅： 借：其他應(yīng)收款貸：應(yīng)交稅費(fèi)應(yīng)交增值稅(銷項(xiàng)稅額）6、交納增值稅：借：應(yīng)交稅費(fèi)應(yīng)交增值稅（已交稅金）貸：銀行存款小規(guī)模納稅人的核算：1、小規(guī)模納稅人購(gòu)進(jìn)貨物:借：原材料/材料選購(gòu)/在途物資貸：銀行存款2、小規(guī)模納稅人銷售貨物：借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)-應(yīng)交增值稅（二） 應(yīng)交消費(fèi)稅：1、銷售應(yīng)稅消費(fèi)品：借：營(yíng)業(yè)稅金及附加貸：應(yīng)交稅費(fèi)-應(yīng)交消費(fèi)稅2、自產(chǎn)自用應(yīng)稅消費(fèi)品：借：在建工程/固定資產(chǎn)/應(yīng)付職工薪酬/營(yíng)業(yè)外支出貸：庫存商品應(yīng)交稅費(fèi)-應(yīng)交增值稅（銷項(xiàng)稅額）應(yīng)交消費(fèi)稅3、托付加工應(yīng)

7、稅消費(fèi)品:收回的托付加工物資用于連續(xù)生產(chǎn)應(yīng)稅消費(fèi)品借：托付加工物資貸：原材料借：托付加工物資貸：應(yīng)交稅費(fèi)應(yīng)交消費(fèi)稅借：原材料貸：托付加工物資收回的托付加工物資直接用于對(duì)外銷售借：托付加工物資貸：原材料借：托付加工物資貸：應(yīng)付賬款借:原材料貸:托付加工物資對(duì)應(yīng)收取的收托加工代收代交消費(fèi)稅的會(huì)計(jì)處理：借：應(yīng)收賬款/銀行存款貸：應(yīng)交稅費(fèi)應(yīng)交消費(fèi)稅4、進(jìn)口應(yīng)稅消費(fèi)品:借:材料選購(gòu)/固定資產(chǎn)/庫存商品貸：應(yīng)付賬款/銀行存款（三）應(yīng)交營(yíng)業(yè)稅： 1、計(jì)算應(yīng)交營(yíng)業(yè)稅：借：營(yíng)業(yè)稅金及附加貸：應(yīng)交稅費(fèi)應(yīng)交營(yíng)業(yè)稅2、銷售不動(dòng)產(chǎn)時(shí)：借：固定資產(chǎn)清理貸:應(yīng)交稅費(fèi)應(yīng)交營(yíng)業(yè)稅3、交納營(yíng)業(yè)稅：借：應(yīng)交稅費(fèi)應(yīng)交營(yíng)業(yè)稅貸：銀行存

8、款（四）應(yīng)交資源稅：1、 對(duì)外銷售應(yīng)稅產(chǎn)品應(yīng)交納的資源稅：借：營(yíng)業(yè)稅金及附加貸：應(yīng)交稅費(fèi)-應(yīng)交資源稅2、自產(chǎn)自用應(yīng)稅產(chǎn)品交納資源稅：借：生產(chǎn)成本/制造費(fèi)用貸：應(yīng)交稅費(fèi)-應(yīng)交資源稅3、交納資源稅：借：應(yīng)交稅費(fèi)應(yīng)交資源稅貸：銀行存款（五）應(yīng)交城市維護(hù)建設(shè)稅：1、計(jì)算應(yīng)交城市建設(shè)維護(hù)稅:借：營(yíng)業(yè)稅金及附加貸：應(yīng)交稅費(fèi)-應(yīng)交城市維護(hù)建設(shè)稅2、交納城市維護(hù)建設(shè)稅：借：應(yīng)交稅費(fèi)應(yīng)交城市維護(hù)建設(shè)稅貸：銀行存款（六)應(yīng)交教育費(fèi)附加:1、計(jì)算應(yīng)交教育費(fèi)附加：借：營(yíng)業(yè)稅金及附加貸：應(yīng)交稅費(fèi)-教育費(fèi)附加2、交納教育費(fèi)附加：借:應(yīng)交稅費(fèi)教育費(fèi)附加貸：銀行存款(七）應(yīng)交土地增值稅:1、企業(yè)轉(zhuǎn)讓的土地權(quán)連同地上建筑物及其

9、附著物一并在固定資產(chǎn)科目核算借：固定資產(chǎn)清理貸：應(yīng)交稅費(fèi)應(yīng)交土地增值稅2、土地使用權(quán)在無形資產(chǎn)科目核算的：借：銀行存款貸：應(yīng)交稅費(fèi)-應(yīng)交土地增值稅3、交納土地增值稅：借：應(yīng)交稅費(fèi)應(yīng)交土地增值稅貸：銀行存款（八）應(yīng)交房產(chǎn)稅、土地使用稅、車船使用稅和礦產(chǎn)資源補(bǔ)償稅: 1、計(jì)提房產(chǎn)稅、土地使用稅、車船使用稅和礦產(chǎn)資源補(bǔ)償稅借：管理費(fèi)用貸：應(yīng)交稅費(fèi)-房產(chǎn)稅車船使用稅礦產(chǎn)資源補(bǔ)償稅2、交納房產(chǎn)稅、土地使用稅、車船使用稅和礦產(chǎn)資源補(bǔ)償稅借：應(yīng)交稅費(fèi)房產(chǎn)稅-車船使用稅礦產(chǎn)資源補(bǔ)償稅貸:銀行存款(九） 應(yīng)交個(gè)人所得稅：1、 計(jì)算代扣代交的職工個(gè)人所得稅：借：應(yīng)付職工薪酬-工資貸:應(yīng)交稅費(fèi)應(yīng)交個(gè)人所得稅3、交納

10、個(gè)人所得稅：借：應(yīng)交稅費(fèi)-應(yīng)交個(gè)人所得稅貸:銀行存款七、應(yīng)付利息:1、 計(jì)提利息費(fèi)用：借：財(cái)務(wù)費(fèi)用貸：應(yīng)付利息2、支付利息時(shí)；借：應(yīng)付利息貸:銀行存款八、應(yīng)付股利:1、確認(rèn)應(yīng)付股利或利潤(rùn)時(shí)：借：利潤(rùn)安排-應(yīng)付現(xiàn)金鼓舞或利潤(rùn)貸：應(yīng)付股利2、 支付： 借:應(yīng)付股利貸:銀行存款九、其他應(yīng)付款；1、計(jì)提應(yīng)付租入包裝物租金借:管理費(fèi)用貸:其他應(yīng)付款2、支付：借:其他應(yīng)付款貸:銀行存款十、長(zhǎng)期借款：1、 取得長(zhǎng)期借款：借：銀行存款貸：長(zhǎng)期借款本金2、計(jì)提利息：借：財(cái)務(wù)費(fèi)用應(yīng)付利息3、 歸還長(zhǎng)期借款：借：長(zhǎng)期借款本金貸：銀行存款十一、應(yīng)付債券： 1、企業(yè)按面值發(fā)行債券：借：銀行存款貸：應(yīng)付債券本金2、計(jì)提利

11、息：借：在建工程/制造費(fèi)用/財(cái)務(wù)費(fèi)用/研發(fā)支出貸：應(yīng)付債券應(yīng)計(jì)利息3、債券還本計(jì)息：借：應(yīng)付債券面值應(yīng)計(jì)利息貸：銀行存款會(huì)計(jì)詞匯:采編: 盧麗虹國(guó)際會(huì)計(jì)術(shù)語英漢對(duì)比Accounting system 會(huì)計(jì)系統(tǒng)American Accounting Association 美國(guó)會(huì)計(jì)協(xié)會(huì)American Institute of CPAs 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)Audit 審計(jì)Balance sheet 資產(chǎn)負(fù)債表Bookkeepking 簿記Cash flow prospects 現(xiàn)金流量猜測(cè)Certificate in Internal Auditing 內(nèi)部審計(jì)證書Certificate in

12、Management Accounting 管理睬計(jì)證書Certificate Public Accountant注冊(cè)會(huì)計(jì)師Cost accounting 成本會(huì)計(jì)External users 外部使用者Financial accounting 財(cái)務(wù)會(huì)計(jì)Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)Financial fore_cast 財(cái)務(wù)猜測(cè)Generally accepted accounting principles 公認(rèn)會(huì)計(jì)原則Generalpurpose information 通用目的信息Government Accounting O

13、ffice 政府會(huì)計(jì)辦公室Income statement 損益表Institute of Internal Auditors 內(nèi)部審計(jì)師協(xié)會(huì)Institute of Management Accountants 管理睬計(jì)師協(xié)會(huì)Integrity 整合性Internal auditing 內(nèi)部審計(jì)Internal control structure 內(nèi)部把握結(jié)構(gòu)Internal Revenue Service 國(guó)內(nèi)收入署Internal users 內(nèi)部使用者M(jìn)anagement accounting 管理睬計(jì)Return of investment 投資回報(bào)Return on investm

14、ent 投資酬勞Securities and Exchange Commission 證券交易委員會(huì)Statement of cash flow 現(xiàn)金流量表Statement of financial position 財(cái)務(wù)狀況表Tax accounting 稅務(wù)會(huì)計(jì)Accounting equation 會(huì)計(jì)等式Articulation 勾稽關(guān)系A(chǔ)ssets 資產(chǎn)Business entity 企業(yè)個(gè)體Capital stock 股本Corporation 公司Cost principle 成本原則Creditor 債權(quán)人Deflation 通貨緊縮Disclosure 批露Expenses

15、 費(fèi)用Financial statement 財(cái)務(wù)報(bào)表Financial activities 籌資活動(dòng)Goingconcern assumption 持續(xù)經(jīng)營(yíng)假設(shè)Inflation 通貨膨漲Investing activities 投資活動(dòng)Liabilities 負(fù)債Negative cash flow 負(fù)現(xiàn)金流量Operating activities 經(jīng)營(yíng)活動(dòng)Owners equity 全部者權(quán)益Partnership 合伙企業(yè)Positive cash flow 正現(xiàn)金流量Retained earning 留存利潤(rùn)Revenue 收入Sole proprietorship 獨(dú)資企業(yè)So

16、lvency 清償力量Stable-dollar assumption 穩(wěn)定貨幣假設(shè)Stockholders 股東Stockholders equity 股東權(quán)益Window dressing 門面粉飾Ac_count帳戶political riskreinvoicing centerspecial methods of modern management accountingmodern management accountingLeads and Lagsfees and royaltiesthe cost of capital for foreign investments跨國(guó)運(yùn)轉(zhuǎn)資本會(huì)

17、計(jì) multinational working capital management multinational performance evaluation經(jīng)濟(jì)風(fēng)險(xiǎn)管理 managing economic exposure managing transaction exposure換算風(fēng)險(xiǎn)管理 managing translation exposure國(guó)際投資決策會(huì)計(jì) foreign project appraisal foreign project appraisalinternational inventory managementdividend remittancesinter-co

18、mpany loansrepatriating blocked fundsmaintaining the value of blocked fundsadjusted net present valuematchingaccounting of tourism and serviceaccounting of construction enterprisesaccounting of civil aviation transportation enterprisesbusiness accountingaccounting of commercial enterprisesaccrual ba

19、sisaccounting of agricultural enterprisesrealization principleprinciple of historical costaccounting of enterprises with foreign investmentall-purpose financial statementsaccounting of rail way transportation enterprisesowners equityowners equitysubstance over formprinciple of exceptionsinformation

20、system perspectiverelevance微觀會(huì)計(jì) micro-accountingobjectivitycomparabilityprudenceaccounting of financial institutionsaccounting of communication and transportation enterprisesaccounting of construction unitsrecording currencymeasurement attributestimelinessmonetary measurement會(huì)計(jì)準(zhǔn)則 accounting standard

21、s accounting entityaccounting professional ethicsfunctions of accountingaccounting fore_castingaccounting elementsaccounting researchaccounting science systemaccountingaccounting informationtargets of accounting activities會(huì)計(jì)人員 accounting personnel accounting recognitionaccounting objectivetheoretica

22、l structure of accountingaccounting theoryaccounting controlaccounting decision makingaccounting supervisionaccounting assumptionaccounting recordsaccounting measurement會(huì)計(jì)機(jī)構(gòu) accounting department 會(huì)計(jì)環(huán)境 accounting environment financial accountingsystem of accounting administration會(huì)計(jì)分期 accounting perio

23、ds 會(huì)計(jì)對(duì)象 accounting object accounting equation會(huì)計(jì)本質(zhì) nature of accounting accounting statementsmacro-accountingaccountingcombination statementsdistinguishment between capital expenditure and revenue expenditureconsolidated financial statementsmanagement activities perspectivemanagement accountingmanage

24、ment tool perspectiveaccounting of stock companiesgenerally accepted accounting principle， GAAPpublic accountingaccounting of industrial enterprisesindividual statementsaccounting of high technology enterprisesliabilityexpensefeedback valueaccounting of foreign economic cooperation enter prisesexter

25、nal statements對(duì)內(nèi)報(bào)表 internal statementsconsistencyart perspectiveaccounting of real estate enterprisesaccounting of post and telecommunication enterprisesfore_cast valuetrue and fair viewgoing concerncost statementfinancial accounting principlesfinancial accounting conceptual frameworkfinancial accou

26、ntinggovernmental and non-profit organization accountingmaterialityspecial purpose financial statementsassetsfundsfunds movementfinancial reportelements of financial statementsfinancial statementsconstantdollar assumptionaccounting of insurance companiesrecognition of revenuecorporate bond issuing p

27、ricedepreciation of fixed assetsconvertible bonds公司債券利息攤銷accelerated depreciation methods營(yíng)業(yè)外收支凈額interest rate on debentureassignment of accounts receivabledebenture bondslastin， first-out， LIFO其他貨幣資金應(yīng)付票據(jù)貼現(xiàn) dis_counton notes payablefirstin， first-out縮寫 FIFOconstructions in processimprovements and rep

28、lacements of fixed assetsperiodic inventory systemall-inclusive concept of income損益表法net realizable value應(yīng)付福利費(fèi) 基本業(yè)務(wù)利潤(rùn)additions of fixed assetssale or factoring of accounts receivablecontingent liabilitysales returns and allowancesretail method現(xiàn)金折扣 cash discount 特定履行法其他業(yè)務(wù)利潤(rùn)bonds payablesale methodnot

29、es payablestock rightsrepairs and maintenance of fixed assetsmortgage bonds銷售費(fèi)用 selling expenses dividends payable應(yīng)收票據(jù) notes receivable 無形資產(chǎn) intangible assets 收款法 collection method income taxcurrent liabilities生產(chǎn)法 production method 方案成本核算retirement and replacement methodinventory methodcurrent asset

30、spurchases discountsgoodwillaccounts receivable投資收益 investment incomeoperating income 預(yù)提費(fèi)用capital stockredemption of bondsbad debtsrevaluations of fixed assetscash in bank固定資產(chǎn) fixed assets 利潤(rùn)總額profit distributionaccrued expensetrademarks and trade names全部履行法net incomeprofit payable未安排利潤(rùn)income bonds貨

31、幣資金capitalization of interests公益金 工程物資預(yù)付賬款 advance to supplier 其他應(yīng)收款 other receivablescash預(yù)收賬款corporate bond floatation應(yīng)付工資 wages payable 實(shí)收資本 paid-in capital surplus reserves管理費(fèi)用土地使用權(quán) dividendtaxes payablenegative goodwillrecognition of expensetemporary investmentshortterm loans遞延資產(chǎn) deferred_charge

32、s低值易耗品current operating concept of income待攤費(fèi)用待核銷基建支出舊待處理流淌資產(chǎn)損失 待處理固定資產(chǎn)損失effects of inventory errors折舊舊depreciation methoddepreciation ratepaymentstraightlinewelfare fund專項(xiàng)撥款【舊】patentshousing fundreplacement costing專項(xiàng)物資舊 專項(xiàng)資產(chǎn)【舊】know-howfranchisescapital reservesbalance sheet資金占用和資金來源舊natural resource

33、sinventory車間經(jīng)費(fèi)【舊】sinking fund長(zhǎng)期應(yīng)付款 long-term payables long-term investmentslongterm loanslongterm liability of long-term debtfinancing expensesappropriated retained earningsstandard costing變動(dòng)成本法 variable costing比例履行法包裝物copyrightscumulative source documentbookkeeping procedure using summary vouchersw

34、orking papermultiple ac_counttitles voucherDouble entry bookkeepingcompound entrycorrection by drawing a straight lingcumulative source documentaccounting documents會(huì)計(jì)科目表 chart of accounts ac_counttitlecorrection by using red inkbookkeeping proceduresposting會(huì)計(jì)分錄 accounting entry 會(huì)計(jì)循環(huán) accounting cycle

35、 會(huì)計(jì)賬簿 Book of accounts looseleaf book集合安排賬戶 clearing accounts matching accounts記賬方法 bookkeeping methods recording rulesvoucherBookkeeping procedure using vouchersbookkeeping procedure using categorized ac_countsummarysimple entrysettlement accountsclosing accountclosing entrydebit-credit bookkeeping

36、partial checkcard bookinterperiod allocation accountsmultiplerecord documentcompound book明細(xì)分類賬簿 subsidiary ledger subsidiary accountinventory accountsparallel recordingcomplete checkcombined journal and ledgerbookkeeping procedure using summarized journaltripleentry bookkeepingreal accountstrial balancetrial balancingreceipt