Therefore, the revenue and expense accounts are called the temporary accounts or the nominal accounts, which are also called the income statement accounts. 因此,收入和费用类账户被称为临时性账户或虚账户,此类账户也称为损益表账户。
The accounts relative to the temporary or the nominal accounts are the permanent accounts or the real accounts. 与临时性账户或虚账户相对应的账户是永久性账户或实账户。
Temporary accounts are called nominal accounts, while permanent accounts are called real accounts. 临时性帐户也叫做名义帐户,而永久性帐户也叫做真实帐户。
And the mastery of nominal vocabulary accounts for a significant proportion in English vocabulary acquisition. 然而名词性词汇的掌握在英语词汇习得过程中占有很大比重。