英語翻譯
10．Expenses：Outflows or using up of assets as part of operations of a business to generate sales.
11.A chart of accounts is a list of all of a company's accounts and their identification numbers.
12.Posting reference numbers are entered in the journal when posting to the ledger as a cross-reference that allows the recordkeeper or auditor to trace debits and credits from one record to another.
13.The balance sheet describes a company's financial position (assets,liabilities,and equity) at a point in time.
14.Account balance:Difference between total debits and total credits (including the beginning balance) for an account.
15.General journal:All-purpose journal for recording the debits and credits of transactions and events.