balance of the account 賬戶余額， 指借方與貸方的差額，the amount representing the difference betwween the debit and credit sides of an account. 總額較小的壹方加上這個數額使其等於另壹方（使借貸相等）這個數額就叫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這個余額結轉至另壹方作為期初余額。
Business transaction, 樓上說是業務分錄，我理解的可能不夠專業，還是妳自己找資料吧。
LLC,有限責任公司，指股東對企業的債務負有限的償還責任。A company in which the liability of the members in respect of the company's debts is limited.就是說如果企業破產時，股東個人不需要償還企業所有的債務，僅限於他所持的未付的股票數額。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.這是目前註冊公司的大多數情況，也有公司是 limited by guarantee，即股東同意在企業破產時支付壹筆錢，這種意向作為契約寫進企業註冊備忘錄裏， the liability is limited by the memorandum to a certain amount, which the members undertake to contribute on winding-up.
註：公司註冊時提交的壹份文件，英國稱為“memorandum”，中國公司法裏專業詞匯我不清楚，直譯就是“備忘錄”。
Present value concept:現值觀念，解釋這個有點難，貨幣銀行學裏大體就是說貨幣是有時間價值的，同樣數量的貨幣在今天的價值和在將來是不壹樣的，有時也稱為未來的收入在現在的價值。It is the value today of a future payment or series of payments, discounted at the appropriate discount rate.會計學裏解釋現值：the result arrived at in a discounted cash flow calculation by multiplying a projected annual cash flow figure by a discount factor折現因子 derived from a hurdle rate最低預期資本回收率 of interest and a time period.
網站找到的資料都是簡單的名詞翻譯對照，很少有解釋的，可以買本牛津會計詞典，不過沒學過的話也難看懂。
/archiver/?tid-9350.html