holder 持票人
) e c! P3 ^# Z honour the bill of exchange 结算票据
* J& G" B- H" j% [! y% y impersonal account 非人名帐户, y) y1 h+ ^; h
imprest system 定额制度
9 E. }0 M0 [* q. s, O' } income determination 损益计算
, R0 a( ]5 @4 q$ n' [ indirect expenses 间接费用
" I/ t. N& }) \9 f indirect material 间接原料
9 J* b0 r9 a+ k( j$ y) u4 N indirect wages 间接工资! ~/ ]: O7 _! N2 Y) k. f4 R
interest account method 利息帐法2 ~ T b- U Q7 f( w8 Z% i- j
interest suspense account method 预计利息帐法6 ]4 m* r2 K/ z, L
invoice 发票8 h$ ^( D9 D3 P5 j- i3 E- c+ e
issued at par 平价发行* T, m& o! m: v
issued at premium 溢价发行
% e7 r1 ?- ~' k1 @5 g$ |" n issued capital 已发行股本
4 q0 ~# q; i. G* ~: V% b) f- D joint 共同
1 J" S% L3 ~# u5 c3 H$ i joint venture 短期合营7 F8 d& _6 f( ]2 O4 w5 L w! X" x5 d
joint venture account 短期合营帐
( U5 U8 N6 c6 Q( Z journal 日记簿1 L: H8 h! t; n: q0 O) L0 L1 q
ledger 分类帐$ r8 K2 H s$ ~: ^( s5 l
legal person 法人 w' @' B) Q: O5 C- j+ @5 J
liabilities 负债0 }+ n6 {. H0 X: L- w0 h$ \5 N
liquidity ratio 速动比率 n( V) n5 Q+ Y4 R& `/ p
long-term liabilities 长期负债
: d" J( T; M0 g$ \- M! X2 @, p2 _ manufacturing account 制造成本会计
) X% Z5 B4 a+ K) w' U8 O1 N margin 毛利率
" w4 Y8 i& ~6 v0 [ mark-up 加成, z( m$ D- `! O. p+ K
match 配比
- O0 e, z1 y: @; T& T materiality 重点钜数
/ X5 Q& e/ L8 E/ j% n" ?& i memorandum 备忘
, [+ ~/ O9 W! |& C memorandum joint venture account 短期合营备忘帐% n- Z! l. g' I1 v
memorandum of association 组织大纲
9 `( I( A- C7 g8 Y5 i9 H, R2 y minority balance 少量余额 V& V- m/ I0 J* c5 K" a; R
monthly statement 月结单6 H5 b0 r5 k' ~* ]& v% s9 T
net current assets 净流动资产) ^: h( S& }( `( U( W$ L+ n
net loss 净损失
* p9 H9 I, ` Z! `7 F( o1 `6 J net profit 纯利
& ~7 w* r# s6 I& \: E0 P+ A net profit ratio 纯利率
% Y7 X8 f: a0 ~) R# U net purchases 购货净额
0 X% {8 m; M; u0 N8 q$ q/ ? net sales 销货净额
# X" f/ ]* G9 Z% U# v8 o& r nominal account 虚帐户3 |. A' c ^) Z) Y9 O
noting 公证文件
% N$ ~. J1 M& Z/ I6 A: Z* H# ` noting charges 票据拒付手续费
* y6 h5 ~ `- W6 e! P* l object clause 目标条款% {8 Y: y! A; l/ m. C" W
offer 认讲意图
- S) |+ U0 ?6 d opening stock 期初存货 |