美食偵探01
1、Accounting Assistant?會計助理；
2、Accounting Clerk 記帳員；
3、Accounting Manager 會計部經(jīng)理；
4、Accounting Stall 會計部職員；
5、Accounting Supervisor?會計主管；
6、Cashier 出納員；
7、Financial Controller 財務(wù)主任；
8、Financial Reporter 財務(wù)報告人；
9、F.X. (Foreign Exchange) Clerk 外匯部職員；
10、F.X. Settlement Clerk 外匯部核算員；
11、Fund Manager?財務(wù)經(jīng)理；
12、General Auditor 審計長；
13、Senior Accountant?高級會計；
14、Trade Finance Executive 貿(mào)易財務(wù)主管；
15、tax accountant?稅務(wù)會計；
16、assistance accountant?會計助理員；
17、assistant accountant 助理會計；
18、certified public accountant 會計師、審定會計師；
19、chartered accountant 注冊會計師, 會計師；
20、chartered public accountant 注冊會計師;?特許會計師；
擴(kuò)展資料
工作內(nèi)容
1、每個月所要做的第一件事就是根據(jù)原始憑證登記記賬憑證(做記賬憑證時一定要有財務(wù)(經(jīng)理)有簽字權(quán)的人簽字后再做賬)，然后月末或定期編制科目匯總表登記總賬(之所以月末登記是因為要通過科目匯總表試算平衡，保證記錄不出錯)，每發(fā)生一筆業(yè)務(wù)就根據(jù)記賬憑證登記明細(xì)賬。
2、月末須注意提取折舊，待攤費用的攤銷等，若是新辦企業(yè)開辦費在第一個月全部轉(zhuǎn)入費用。計提折舊的分錄是借：管理費用或是制造費用，貸：累計折舊，這個折舊額是根據(jù)固定資產(chǎn)原值，凈值和使用年限計算出來的。月末還要提取稅金及附加(城建稅，教育費附加等)由當(dāng)?shù)囟悇?wù)機(jī)關(guān)決定。
3、月末編制完科目匯總表之后，編制兩筆分錄。第一筆分錄：將損益類科目的總發(fā)生額轉(zhuǎn)入本年利潤，借：主營業(yè)務(wù)收入(投資收益，其他業(yè)務(wù)收入等)貸：本年利潤。第二筆分錄：借：本年利潤貸：主營業(yè)務(wù)成本(主營業(yè)務(wù)稅金及附加，其他業(yè)務(wù)成本等)。
轉(zhuǎn)入后如果差額在借方則為虧損不需要交所得稅，如果在貸方則說明盈利需交所得稅，然后做記賬憑證，借：所得稅費用;貸：應(yīng)交稅金--應(yīng)交所得稅，借：本年利潤，貸：所得稅費用，所得稅雖與利潤有關(guān)，但并不是虧損一定不交納所得稅，主要是看調(diào)整后的應(yīng)納稅所得額是否是正數(shù)，如果是正數(shù)就要計算所得稅，同時還要注意所得稅核算方法。
參考資料：百度百科：會計
大南瓜小咪咪
一、資產(chǎn)類 Assets 流動資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 1001 現(xiàn)金 Cash 1002 銀行存款 Cash in bank 1009 其他貨幣資金 Other cash and cash equivalents ′100901 外埠存款 Other city Cash in bank ′100902 銀行本票 Cashier′s cheque ′100903 銀行匯票 Bank draft ′100904 信用卡 Credit card ′100905 信用證保證金 L/C Guarantee deposits ′100906 存出投資款 Refundable deposits 1101 短期投資 Short-term investments ′110101 股票 Short-term investments - stock ′110102 債券 Short-term investments - corporate bonds ′110103 基金 Short-term investments - corporate funds ′110110 其他 Short-term investments - other 1102 短期投資跌價準(zhǔn)備 Short-term investments falling price reserves 應(yīng)收款 Account receivable 1111 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應(yīng)收股利 Dividend receivable 1122 應(yīng)收利息 Interest receivable 1131 應(yīng)收賬款 Account receivable 1133 其他應(yīng)收款 Other notes receivable 1141 壞賬準(zhǔn)備 Bad debt reserves 1151 預(yù)付賬款 Advance money 1161 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable 庫存資產(chǎn) Inventories 1201 物資采購 Supplies purchasing 1211 原材料 Raw materials 1221 包裝物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 庫存商品 Finished goods 1244 商品進(jìn)銷差價 Differences between purchasing and selling price 1251 委托加工物資 Work in process - outsourced 1261 委托代銷商品 Trust to and sell the goods on a commission basis 1271 受托代銷商品 Commissioned and sell the goods on a commission basis 1281 存貨跌價準(zhǔn)備 Inventory falling price reserves 1291 分期收款發(fā)出商品 Collect money and send out the goods by stages 1301 待攤費用 Deferred and prepaid expenses 長期投資 Long-term investment 1401 長期股權(quán)投資 Long-term investment on stocks ′140101 股票投資 Investment on stocks ′140102 其他股權(quán)投資 Other investment on stocks 1402 長期債權(quán)投資 Long-term investment on bonds ′140201 債券投資 Investment on bonds ′140202 其他債權(quán)投資 Other investment on bonds 1421 長期投資減值準(zhǔn)備 Long-term investments depreciation reserves 股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves 債權(quán)投資減值準(zhǔn)備 Bcreditor′s rights investment depreciation reserves 1431 委托貸款 Entrust loans ′143101 本金 Principal ′143102 利息 Interest ′143103 減值準(zhǔn)備 Depreciation reserves 1501 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機(jī)器設(shè)備 Machinery equipment 運輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 1502 累計折舊 Accumulated depreciation 1505 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves 房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves 機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves 1601 工程物資 Project goods and material ′160101 專用材料 Special-purpose material ′160102 專用設(shè)備 Special-purpose equipment ′160103 預(yù)付大型設(shè)備款 Prepayments for equipment ′160104 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設(shè)備 Erecting equipment-in-process 技術(shù)改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves 1701 固定資產(chǎn)清理 Liquidation of fixed assets 1801 無形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) Non-Patents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽(yù) Goodwill 1805 無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves 專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves 商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves 1815 未確認(rèn)融資費用 Unacknowledged financial charges 待處理財產(chǎn)損溢 Wait deal assets loss or income 1901 長期待攤費用 Long-term deferred and prepaid expenses 1911 待處理財產(chǎn)損溢 Wait deal assets loss or income ′191101待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income ′191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income 二、負(fù)債類 Liability 短期負(fù)債 Current liability 2101 短期借款 Short-term borrowing 2111 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 2121 應(yīng)付賬款 Account payable 2131 預(yù)收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue 2151 應(yīng)付工資 Accrued wages 2153 應(yīng)付福利費 Accrued welfarism 2161 應(yīng)付股利 Dividends payable 2171 應(yīng)交稅金 Tax payable ′217101 應(yīng)交增值稅 value added tax payable ′21710101 進(jìn)項稅額 Withholdings on VAT ′21710102 已交稅金 Paying tax ′21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover ′21710104 減免稅款 Tax deduction ′21710105 銷項稅額 Substituted money on VAT ′21710106 出口退稅 Tax reimbursement for export ′21710107 進(jìn)項稅額轉(zhuǎn)出 Changeover withnoldings on VAT ′21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax ′21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover ′21710110 未交增值稅 Unpaid VAT ′217102 應(yīng)交營業(yè)稅 Business tax payable ′217103 應(yīng)交消費稅 Consumption tax payable ′217104 應(yīng)交資源稅 Resources tax payable ′217105 應(yīng)交所得稅 Income tax payable ′217106 應(yīng)交土地增值稅 Increment tax on land value payable ′217107 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable ′217108 應(yīng)交房產(chǎn)稅 Housing property tax payable ′217109 應(yīng)交土地使用稅 Tenure tax payable ′217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable ′217111 應(yīng)交個人所得稅 Personal income tax payable 2176 其他應(yīng)交款 Other fund in conformity with paying 2181 其他應(yīng)付款 Other payables 2191 預(yù)提費用 Drawing expense in advance 其他負(fù)債 Other liabilities 2201 待轉(zhuǎn)資產(chǎn)價值 Pending changerover assets value 2211 預(yù)計負(fù)債 Anticipation liabilities 長期負(fù)債 Long-term Liabilities 2301 長期借款 Long-term loans 一年內(nèi)到期的長期借款 Long-term loans due within one year 一年后到期的長期借款 Long-term loans due over one year 2311 應(yīng)付債券 Bonds payable ′231101 債券面值 Face value, Par value ′231102 債券溢價 Premium on bonds ′231103 債券折價 Discount on bonds ′231104 應(yīng)計利息 Accrued interest 2321 長期應(yīng)付款 Long-term account payable 應(yīng)付融資租賃款 Accrued financial lease outlay 一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year 一年后到期的長期應(yīng)付 Long-term account payable over one year 2331 專項應(yīng)付款 Special payable 一年內(nèi)到期的專項應(yīng)付 Long-term special payable due within one year 一年后到期的專項應(yīng)付 Long-term special payable over one year 2341 遞延稅款 Deferral taxes 三、所有者權(quán)益類 OWNERS′ EQUITY 資本 Capita 3101 實收資本(或股本) Paid-up capital(or stock) 實收資本 Paicl-up capital 實收股本 Paid-up stock 3103 已歸還投資 Investment Returned 公積 3111 資本公積 Capital reserve ′311101 資本(或股本)溢價 Cpital(or Stock) premium ′311102 接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve ′311103 股權(quán)投資準(zhǔn)備 Stock right investment reserves ′311105 撥款轉(zhuǎn)入 Allocate sums changeover in ′311106 外幣資本折算差額 Foreign currency capital ′311107 其他資本公積 Other capital reserve 3121 盈余公積 Surplus reserves ′312101 法定盈余公積 Legal surplus ′312102 任意盈余公積 Free surplus reserves ′312103 法定公益金 Legal public welfare fund ′312104 儲備基金 Reserve fund ′312105 企業(yè)發(fā)展基金 Enterprise expension fund ′312106 利潤歸還投資 Profits capitalizad on return of investment 利潤 Profits 3131 本年利潤 Current year profits 3141 利潤分配 Profit distribution ′314101 其他轉(zhuǎn)入 Other chengeover in ′314102 提取法定盈余公積 Withdrawal legal surplus ′314103 提取法定公益金 Withdrawal legal public welfare funds ′314104 提取儲備基金 Withdrawal reserve fund ′314105 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion ′314106 提取職工獎勵及福利基金 Withdrawal staff and workers′ bonus and welfare fund ′314107 利潤歸還投資 Profits capitalizad on return of investment ′314108 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable ′314109 提取任意盈余公積 Withdrawal other common accumulation fund ′314110 應(yīng)付普通股股利 Common Stock dividends payable ′314111 轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) ′314115 未分配利潤 Undistributed profit 四、成本類 Cost 4101 生產(chǎn)成本 Cost of manufacture ′410101 基本生產(chǎn)成本 Base cost of manufacture ′410102 輔助生產(chǎn)成本 Auxiliary cost of manufacture 4105 制造費用 Manufacturing overhead 材料費 Materials 管理人員工資 Executive Salaries 獎金 Wages 退職金 Retirement allowance 補(bǔ)貼 Bonus 外保勞務(wù)費 Outsourcing fee 福利費 Employee benefits/welfare 會議費 Coferemce 加班餐費 Special duties 市內(nèi)交通費 Business traveling 通訊費 Correspondence 電話費 Correspondence 水電取暖費 Water and Steam 稅費 Taxes and dues 租賃費 Rent 管理費 Maintenance 車輛維護(hù)費 Vehicles maintenance 油料費 Vehicles maintenance 培訓(xùn)費 Education and training 接待費 Entertainment 圖書、印刷費 Books and printing 運費 Transpotation 保險費 Insurance premium 支付手續(xù)費 Commission 雜費 Sundry charges 折舊費 Depreciation expense 機(jī)物料消耗 Article of consumption 勞動保護(hù)費 Labor protection fees 季節(jié)性停工損失 Loss on seasonality cessation 4107 勞務(wù)成本 Service costs 五、損益類 Profit and loss 收入 Income 業(yè)務(wù)收入 OPERATING INCOME 5101 主營業(yè)務(wù)收入 Prime operating revenue 產(chǎn)品銷售收入 Sales revenue 服務(wù)收入 Service revenue 5102 其他業(yè)務(wù)收入 Other operating revenue 材料銷售 Sales materials 代購代售 包裝物出租 Wrappage lease 出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue 返還所得稅 Reimbursement of income tax 其他收入 Other revenue 5201 投資收益 Investment income 短期投資收益 Current investment income 長期投資收益 Long-term investment income 計提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves 5203 補(bǔ)貼收入 Subsidize revenue 國家扶持補(bǔ)貼收入 Subsidize revenue from country 其他補(bǔ)貼收入 Other subsidize revenue 5301 營業(yè)外收入 NON-OPERATING INCOME 非貨幣性交易收益 Non-cash deal income 現(xiàn)金溢余 Cash overage 處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets 出售無形資產(chǎn)收益 Income on sales of intangible assets 固定資產(chǎn)盤盈 Fixed assets inventory profit 罰款凈收入 Net amercement income 支出 Outlay 業(yè)務(wù)支出 Revenue charges 5401 主營業(yè)務(wù)成本 Operating costs 產(chǎn)品銷售成本 Cost of goods sold 服務(wù)成本 Cost of service 5402 主營業(yè)務(wù)稅金及附加 Tax and associate charge 營業(yè)稅 Sales tax 消費稅 Consumption tax 城市維護(hù)建設(shè)稅 Tax for maintaining and building cities 資源稅 Resources tax 土地增值稅 Increment tax on land value 5405 其他業(yè)務(wù)支出 Other business expense 銷售其他材料成本 Other cost of material sale 其他勞務(wù)成本 Other cost of service 其他業(yè)務(wù)稅金及附加費 Other tax and associate charge 費用 Expenses 5501 營業(yè)費用 Operating expenses 代銷手續(xù)費 Consignment commission charge 運雜費 Transpotation 保險費 Insurance premium 展覽費 Exhibition fees 廣告費 Advertising fees 5502 管理費用 Adminisstrative expenses 職工工資 Staff Salaries 修理費 Repair charge 低值易耗攤銷 Article of consumption 辦公費 Office allowance 差旅費 Travelling expense 工會經(jīng)費 Labour union expenditure 研究與開發(fā)費 Research and development expense 福利費 Employee benefits/welfare 職工教育經(jīng)費 Personnel education 待業(yè)保險費 Unemployment insurance 勞動保險費 Labour insurance 醫(yī)療保險費 Medical insurance 會議費 Coferemce 聘請中介機(jī)構(gòu)費 Intermediary organs 咨詢費 Consult fees 訴訟費 Legal cost 業(yè)務(wù)招待費 Business entertainment 技術(shù)轉(zhuǎn)讓費 Technology transfer fees 礦產(chǎn)資源補(bǔ)償費 Mineral resources compensation fees 排污費 Pollution discharge fees 房產(chǎn)稅 Housing property tax 車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) 土地使用稅 Tenure tax
小魚愛嘟嘟1206
（1）會計與會計理論 會計 accounting 決策人 Decision Maker 投資人 Investor 股東 Shareholder 債權(quán)人 Creditor 財務(wù)會計 Financial Accounting 管理會計 Management Accounting 成本會計 Cost Accounting 私業(yè)會計 Private Accounting 公眾會計 Public Accounting 注冊會計師 CPA Certified Public Accountant 國際會計準(zhǔn)則委員會 IASC 美國注冊會計師協(xié)會 AICPA 財務(wù)會計準(zhǔn)則委員會 FASB 管理會計協(xié)會 IMA美國會計學(xué)會 AAA 稅務(wù)稽核署 IRS 獨資企業(yè) Proprietorship 合伙人企業(yè) Partnership 公司 Corporation 會計目標(biāo) Accounting Objectives 會計假設(shè) Accounting Assumptions 會計要素 Accounting Elements 會計原則 Accounting Principles 會計實務(wù)過程 Accounting Procedures 財務(wù)報表 Financial Statements 財務(wù)分析Financial Analysis 會計主體假設(shè) Separate-entity Assumption 貨幣計量假設(shè) Unit-of-measure Assumption 持續(xù)經(jīng)營假設(shè) Continuity(Going-concern) Assumption 會計分期假設(shè) Time-period Assumption 資產(chǎn) Asset 負(fù)債 Liability 業(yè)主權(quán)益 Owner's Equity 收入 Revenue 費用 Expense 收益 Income 虧損 Loss 歷史成本原則 Cost Principle 收入實現(xiàn)原則 Revenue Principle 配比原則 Matching Principle 全面披露原則 Full-disclosure (Reporting) Principle 客觀性原則 Objective Principle 一致性原則 Consistent Principle 可比性原則 Comparability Principle 重大性原則 Materiality Principle穩(wěn)健性原則 Conservatism Principle 權(quán)責(zé)發(fā)生制 Accrual Basis 現(xiàn)金收付制 Cash Basis 財務(wù)報告 Financial Report 流動資產(chǎn) Current assets 流動負(fù)債 Current Liabilities 長期負(fù)債 Long-term Liabilities 投入資本 Contributed Capital 留存收益 Retained Earning------------------------------------------------------------（2）會計循環(huán) 會計循環(huán) Accounting Procedure/Cycle 會計信息系統(tǒng) Accounting information System 帳戶 Ledger 會計科目 Account 會計分錄 Journal entry 原始憑證 Source Document 日記帳 Journal 總分類帳 General Ledger 明細(xì)分類帳 Subsidiary Ledger 試算平衡 Trial Balance 現(xiàn)金收款日記帳 Cash receipt journal 現(xiàn)金付款日記帳 Cash disbursements journal 銷售日記帳 Sales Journal 購貨日記帳 Purchase Journal 普通日記帳 General Journal 工作底稿 Worksheet 調(diào)整分錄 Adjusting entries 結(jié)帳 Closing entries----------------------------------------------------------（3）現(xiàn)金與應(yīng)收帳款 現(xiàn)金 Cash 銀行存款 Cash in bank 庫存現(xiàn)金 Cash in hand 流動資產(chǎn) Current assets 償債基金 Sinking fund 定額備用金 Imprest petty cash 支票 Check(cheque) 銀行對帳單 Bank statement 銀行存款調(diào)節(jié)表 Bank reconciliation statement 在途存款 Outstanding deposit 在途支票 Outstanding check 應(yīng)付憑單 Vouchers payable 應(yīng)收帳款 Account receivable 應(yīng)收票據(jù) Note receivable 起運點交貨價 F.O.B shipping point 目的地交貨價 F.O.B destination point 商業(yè)折扣 Trade discount 現(xiàn)金折扣 Cash discount 銷售退回及折讓 Sales return and allowance 壞帳費用 Bad debt expense 備抵法 Allowance method 備抵壞帳 Bad debt allowance 損益表法 Income statement approach 資產(chǎn)負(fù)債表法 Balance sheet approach 帳齡分析法 Aging analysis method 直接沖銷法 Direct write-off method 帶息票據(jù) Interest bearing note 不帶息票據(jù) Non-interest bearing note 出票人 Maker 受款人 Payee 本金 Principal 利息率 Interest rate 到期日 Maturity date 本票 Promissory note 貼現(xiàn) Discount 背書 Endorse 拒付費 Protest fee------------------------------------------------------------（4）存貨 存貨 Inventory 商品存貨 Merchandise inventory 產(chǎn)成品存貨 Finished goods inventory 在產(chǎn)品存貨 Work in process inventory 原材料存貨 Raw materials inventory 起運地離岸價格 F.O.B shipping point 目的地抵岸價格 F.O.B destination 寄銷 Consignment 寄銷人 Consignor 承銷人 Consignee 定期盤存 Periodic inventory 永續(xù)盤存 Perpetual inventory購貨 Purchase 購貨折讓和折扣 Purchase allowance and discounts 存貨盈余或短缺 Inventory overages and shortages 分批認(rèn)定法 Specific identification 加權(quán)平均法 Weighted average 先進(jìn)先出法 First-in, first-out or FIFO 后進(jìn)先出法 Lost-in, first-out or LIFO 移動平均法 Moving average 成本或市價孰低法 Lower of cost or market or LCM 市價 Market value 重置成本 Replacement cost 可變現(xiàn)凈值 Net realizable value 上限 Upper limit 下限 Lower limit 毛利法 Gross margin method 零售價格法 Retail method 成本率 Cost ratio
戇戇的囡囡
會計相關(guān)職位的英文：Accounting related positions
related 讀法 英?[r?'le?t?d]??美?[r?'let?d]
1、adj. 有關(guān)系的，有關(guān)聯(lián)的；講述的，敘述的
2、v. 敘述（relate過去式）
短語：
1、related words?相關(guān)詞匯
2、related document?相關(guān)文件；有關(guān)單證
3、related company?相關(guān)公司；聯(lián)營公司
4、related function?相關(guān)函數(shù)
5、related investment?相關(guān)投資
一、related的原型：relate
relate 讀法 英?[r?'le?t]??美?[r?'let]
1、vt. 敘述；使…有聯(lián)系
2、vi. 涉及；認(rèn)同；符合；與…有某種聯(lián)系
短語：
relate with?使相關(guān)，使符合
例句：
Trainees should be invited to relate new ideas to their past experiences.
應(yīng)該要求實習(xí)生把新想法與他們的以往經(jīng)歷相聯(lián)系。
二、relate的詞義辨析：
relate, unite, connect, attach, link, combine這組詞都有“連接，結(jié)合，聯(lián)合”的意思，其區(qū)別是：
1、relate?指人與人有親戚或婚煙關(guān)系；也指人或物之間尚存的實際或假想的聯(lián)系。
2、unite?指聯(lián)合、團(tuán)結(jié)、結(jié)合在一起，構(gòu)成一個整體。
3、connect?指兩事物在某一點上相連接，但彼此又保持獨立。
4、attach?指把局部連接在整體上，小的接在大的上面，活動的接在固定的上面。
5、link?指連環(huán)式的連接，或用接合物或其它方式連接，還可指一事物與另一事物的聯(lián)系或關(guān)系。
6、combine?指兩個或兩個以上的人或物結(jié)合在一起。
優(yōu)質(zhì)會計資格證問答知識庫
