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首页 > 财务管理 > 复式簿记 > 簿记的缩写
簿记的缩写
a/c - 账户(account)
B/S - 资产负债表(Balance Sheet)
c/d - carried down
b/d - brought down
c/f - carried forward
b/f - brought forward
Dr - 借方(debit)
Cr - 贷方(credit)
G/L - 总分类帐(General Ledger);或 N/L - 名细分类帐(Nominal Ledger)
P&L - 损益(Profit & Loss);或 I/S - 损益表(Income Statement)
PP&E - 财产,工厂和设备(Property, Plant and Equipment)
TB - 试算表(Trial Balance)