account form? 第一次聽(tīng)說(shuō)，指表格嗎？balance of the account 賬戶(hù)余額， 指借方與貸方的差額，the amount representing the difference betwween the debit and credit sides of an account. 總額較小的一方加上這個(gè)數(shù)額使其等于另一方（使借貸相等）這個(gè)數(shù)額就叫balance. Balance is included on the side of the less total, to ensure it equals the greater total. A balance is brought down to the opposite side of the account這個(gè)余額結(jié)轉(zhuǎn)至另一方作為期初余額。Business transaction, 樓上說(shuō)是業(yè)務(wù)分錄，我理解的可能不夠?qū)I(yè)，還是你自己找資料吧。LLC,有限責(zé)任公司，指股東對(duì)企業(yè)的債務(wù)負(fù)有限的償還責(zé)任。A company in which the liability of the members in respect of the company's debts is limited.就是說(shuō)如果企業(yè)破產(chǎn)時(shí)，股東個(gè)人不需要償還企業(yè)所有的債務(wù)，僅限于他所持的未付的股票數(shù)額。It may be limited by shares, in which case the liability of the members on a windinging-up is limited to the amount (if any)unpaid on their shares.這是目前注冊(cè)公司的大多數(shù)情況，也有公司是 limited by guarantee，即股東同意在企業(yè)破產(chǎn)時(shí)支付一筆錢(qián)，這種意向作為契約寫(xiě)進(jìn)企業(yè)注冊(cè)備忘錄里， the liability is limited by the memorandum to a certain amount, which the members undertake to contribute on winding-up.注：公司注冊(cè)時(shí)提交的一份文件，英國(guó)稱(chēng)為“memorandum”，中國(guó)公司法里專(zhuān)業(yè)詞匯我不清楚，直譯就是“備忘錄”。Present value concept:現(xiàn)值觀念，解釋這個(gè)有點(diǎn)難，貨幣銀行學(xué)里大體就是說(shuō)貨幣是有時(shí)間價(jià)值的，同樣數(shù)量的貨幣在今天的價(jià)值和在將來(lái)是不一樣的，有時(shí)也稱(chēng)為未來(lái)的收入在現(xiàn)在的價(jià)值。It is the value today of a future payment or series of payments, discounted at the appropriate discount rate.會(huì)計(jì)學(xué)里解釋現(xiàn)值：the result arrived at in a discounted cash flow calculation by multiplying a projected annual cash flow figure by a discount factor折現(xiàn)因子 derived from a hurdle rate最低預(yù)期資本回收率 of interest and a time period.網(wǎng)站找到的資料都是簡(jiǎn)單的名詞翻譯對(duì)照，很少有解釋的，可以買(mǎi)本牛津會(huì)計(jì)詞典，不過(guò)沒(méi)學(xué)過(guò)的話也難看懂。