opening entries 开帐分录& K3 y( L; P# P" `# V. m5 j
option 购买权
3 h& o% v i: Q" F ordinary shares 普通股
k& D. J+ g; e1 f! O overdraft 透支
$ Z4 o- h0 A) i6 \: X- \+ F) D overhead 间接费用 t5 V% l K! j- i# S1 o' `0 X+ n3 |
ownership 所有权
. p9 O \. ^2 | paid-up capital 己缴股本9 [$ _3 P: y* Z6 B" b2 n8 _
par value 票面值, m1 K$ c3 N& @9 T$ A
partnership 合伙企业
& F+ [$ _# D$ n# L' U patent 专利权4 S0 ?) W1 F3 |4 a% i
payable on demand 随要随付" g* |# p3 n5 o" O; T6 ~: w9 X9 ?
personal account 人名帐户: q& c& x. J" v: j: C* b% y* t' P
petty cash book 零用现金簿 ] Z B+ g' h
petty cash voucher 零用现金凭单
# x+ u8 @. L+ q# ~8 T0 \4 B3 L7 _ posting 过帐3 t h$ k! P& M
preference shares 优先股
8 ], |7 b# S: M" Y0 p$ d premium 溢价
: M0 ~8 Y/ i) ?$ C6 @ prepaid expenses 预付费用
, V2 k1 J6 v1 \. F8 L& z3 F4 Z6 O8 C prime cost 主要成本
9 x6 Q. |6 X: u- a R7 ]+ ^ pro rata 按比例分配
2 l' n' b" i, @% I5 ^# Q, R profit and loss account 损益帐( U0 c' }" U- B9 `' ^, s
proprietor 资本主
( W$ i, g E; { provision for bad debts 呆帐准备
: c" ^# Y' }: y4 h" ^$ ]" ^7 v prudence 稳健保守
+ u) F; v( Q' A6 p- @9 j( y' p purchases account 购货帐% v$ C: I( ]% A1 ^" a$ u& N
purchases journal 购货簿) k) M# u# f* Q0 _3 r% w% O
purchases ledger 应付帐款分类帐
6 \+ ?" N& l# l0 T purchases ledger control account 应付帐款分类帐统制帐户
0 D# ~# p/ x9 z( I5 l5 G quantifiability and stable monetary measure 数量表达及稳定货币量度
2 M. Q2 @* W" y+ ^9 @( _ quit concern 停止经营+ Y: W# t E5 C( m
real account 实帐户' g$ A z7 E+ [1 H7 d
realisation account 变产帐
0 V0 B6 }" C+ [' u3 R r receipts and payments account 现金收支帐+ h4 X& b$ Q3 g0 e9 W- l
receipt in advance 预取收益
* a* V2 F. \4 k0 g% p recurrent item 经常性项目
* y7 } v# i9 E reducing balance depreciation method 余额递减折旧法
3 L' p0 b J- r) O- C replacement 重置
( x& X4 z9 W% B1 q: \6 S; k7 V retired bill 已赎回票据
$ ]( x/ G. l C# Z2 P* O) _ returns inwards book 销货退回簿
" G! V3 ] s [" ~1 Y% r return on capital employed 资本报酬率. C' @7 o; Y) c1 D! Y2 \! |% j
returns outwards book 购货退出簿9 L$ Y! \0 b8 x
revaluation depreciation method 重估折旧法+ F4 A- N1 P, N1 ]" W T& H% l
royalty 专利税
8 }1 t+ U: v' h; b; N1 \) j sales invoice 销货发票& P& v5 E' R5 Z6 Z
sales journal 销货簿
9 I8 k4 n l3 G" Q sales ledger 应收帐款分类帐
4 m# I, o8 p. E7 p! z, K4 Y. b sales ledger control account 应收帐款分类帐统制帐户7 V. F5 u- O. h) z
set-offs 抵销$ f1 ~5 e; v1 a
several 个别; |7 H# G4 \7 @
share 股份 |
发表于 2012-8-16 08:57:55
