会计中,T形帐户(Taccoun
T account既T形账户，大陆本地化的名称是丁字账户。
按维基百科的描述：
Historically debit entries have been recorded on the left hand side and credit values on the right hand side of a general ledger account。 The ledger accounts are set up as T accounts so called because they resemble the letter T when the account is empty。 ...全部
T account既T形账户，大陆本地化的名称是丁字账户。
按维基百科的描述：
Historically debit entries have been recorded on the left hand side and credit values on the right hand side of a general ledger account。
The ledger accounts are set up as T accounts so called because they resemble the letter T when the account is empty。
An explanation of a T account
Why is a T account called a T account, because it looks like the letter "T" when drawn
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Debits | Credits
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You enter all your debit entries on the left side of the middle line and all the credit entries on the right side of the middle line。
而关于Normal Balance，Wikipedia是这样记述的：
Normal balance is the accounting classification of an account。
It is part of double-entry book-keeping technique。
所以Normal Balance就是我们经常提到的“期末余额在借（贷）方”，目前还没有标准的中文名词。
关于一个完整的会计循环(Accounting Cycle)，我想你现在正在学习专业英语，课本上不是叙述得很详细吗？简单地说应该有如下几个步骤：
1) occurrence of the transaction, 2) classification of each transaction in chronological order (journalizing), 3) recording the classified data in ledger accounts (posting), 4) preparation of financial statements and 5) closing of nominal accounts。
当然更复杂一些的解释也有（一个MBA的教程，所以比较详细）：
。收起
