share capital 股本
4 v) e. `8 D. \6 m+ n share certificate 股票8 w0 x1 O; n+ K' C% a
shareholders'equity 股东主权 I; D. n# Z! r7 [4 x, \: C
shareholders'fund 股东资金3 n$ G& i9 ~" D, L4 ?9 j
self-balancing 自平
+ [# [& d3 Z1 {) v* C) g2 F* z self-balancing ledger 自平分类帐% N+ a. Y; s) p. t8 p
single-entry bookkeeping 单式簿记
6 m/ n3 ]: f4 o! R" b& R$ | sinking fund 偿债基金8 F$ U* m [+ ~& r6 n
special book of original entry 特别原始簿( g. d0 C$ h! |
statement 报表
( j, d. T- O3 _& n& Z Z stock account 存货帐/ F1 i1 z W9 E; [1 T9 M' R
stock records 存货记录簿/ H1 k0 ?5 \7 T; W" J
stock turnover rate 存货周转率
* D5 z, a2 k+ a! \& |4 b straight-line depreciation method 直线折旧法
! P+ n+ C# ~* ]' Z. f3 X subsidiary account 补助分类帐, z4 a* C3 j) p) p. S( f
super profit 超额利润
4 R7 U, a0 H) u surplus 盈余' d/ h+ V' w* W$ f) b- B3 F' j d2 v7 j
surplus and deficit 余绌
+ i* @ D! e5 r& R1 l( C suspense account 暂记帐户9 |7 M% ~+ I! e9 D' i
trade discount 营业折扣
+ N6 V* @% f8 b6 G! a/ ?$ ] trade-in 旧换新
0 @7 p0 M3 ^1 q& A. R$ f2 M) z trading account 购销帐! c1 E& p2 [" j& }, ]4 s
trading and profit and loss account 购销损益帐# A( L/ h1 h7 Q' \8 F& H
transfer 转让7 X; n7 A- m+ B* f7 g/ ]) S' ~" K
trial balance 试算表
- d: H( u6 l! k5 d4 i trustee 信讬人
$ G0 r6 w- C- e1 ?8 w( y# K uncalled capital 未催缴股本
$ a0 v/ X; x7 V9 ^ vendor account 出让人帐
% j2 g( P) _+ s" A; S work-in-progress 在制品 ^( G o" s, g. _4 }* y0 m& ?7 g
working capital ratio 营运资金比率
, f6 h$ t0 ]9 Q$ R0 ^3 |) x* B9 I working paper 工作底稿
; A1 \# m3 T. y year-end stock taking 年终盘点存货 |
发表于 2012-8-16 08:57:55
