舊制名稱 | 新制名稱 |
1. trading and profit and loss account | income statement |
2. stock | inventory |
3. sales / purchases return | returns inwards / outwards |
4. fixed assets | non-current assets |
5. working capital | net current assets |
6. long-term liabilities | non-current liabilities |
7. trade receivables / payables | accounts receivables / payables |
8. debtors / creditors | accounts receivables / payables |
9. other debtors / creditors | other receivables / payables |
10. provision for doubtful debts | allowance for doubtful debts |
11. provision for depreciation | accumulated depreciation |
12. sales / purchases ledger | accounts receivables / payables ledger |
13. debtors' / creditors' control or sales / purchases ledger control | accounts receivables / payables ledger control |
14. sales / purchases discounts | discounts allowed / received |
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