Accounting
| abbr. | en | zh |
|---|---|---|
| DEA | Double Entry Accounting | 复式记账 |
| RFS | Record Filing System | 档案管理系统 |
| SEA | Single Entry Accounting | 单式记账 |
| COGS | Cost of Goods Sold | 销售成本 |
| 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
pre_balance + amount = post_balance
net = gross - fee
net + fee = gross