会计术语也同其它学科的术语一样,是人们长期以来根据工作实践经验,进行的科学总结和概括。正确地使用会计术语,能简明、扼要地说明问题,提高会计工作效率。下面就常用的会计术语,选择出几例,作点说明,与大家共同学习。结转:是指期末结帐时,将某一帐户的余额或差额转入另一帐户。例如:月终将“车间费用”、“企 Accounting terms, like the terminology of other disciplines, are the scientific summarization and summary that people have long based on the practical experience of work. Correct use of accounting terminology can be concise, concise, and improve the efficiency of accounting work. The following commonly used accounting terminology, select a few cases, for the point that we learn together. Carry-over: refers to the end of the checkout, the balance of an account or balance transferred to another account. For example: the end of the month ”workshop costs “, ”enterprises