direct wages 直接工资9 q2 g- p& K, m& u4 e0 \8 W2 T
discount 贴现，折价
" w1 f( [, w0 [. r discounts allowed 销货折扣
! q3 g$ r) R: q% ]) ~9 h discount column 折扣栏
! P/ y' p! U& q2 U2 @) d# ^ discounts received 购货折扣( t) a/ Z# Q* j0 |# r9 A
discounting bill of exchange 票据贴现
* [$ }# O+ g! N discounting charge 贴现手续费( `5 U- }" M+ M, @3 L! n
dishonoured bill 拒付票据
9 X: }# [; Z, X5 M double-entry bookkeeping 复式簿记
' ]7 ]& q8 J+ `5 r draft 汇票% d. a& m' y N2 T4 q. h" e
drawee 受票人
0 `! C" v9 W, O9 \' j; D drawer 发票人
' D1 A* A# R) F1 s drawings 提用% K' c" C1 S' N- L% Y: }, |' \9 L
drawings account 提款帐
1 o; R7 K' ~) [. K! J7 s endorsement 背书1 _ L: y2 ] e, ? |: B
enter short 截线' I R q: Z" E; W ^
entity 个体, N% U5 s M8 I& y) L
error of commission 帐名调乱错误* m) w2 V. I1 Q; T% H% q4 x" Z6 h
error of omission 遗漏错误* W$ d2 d2 [6 i+ g, c1 j. |! f
error of original entry 原始分录错误+ Z) V! v) F0 _/ o- q
error of principle 原则性错误
3 }, v" M o2 \ expenses 费用
: d& ^. Y% ?) F! j! E% b extract 抽取8 k5 D. `. B8 z8 v$ e! r C
facility extent 透支额度
1 R2 Y4 D& r: l+ k5 ^ factory overhead 间接制造成本0 g) A: I9 z) z% V) Z2 Q
final accounts 决算表
) }3 x- L0 q7 y2 R4 p$ K1 ` finished goods 制成品) e$ o3 I# @# T; s) j9 h8 e
fixed assets 固定资产$ H9 W' e _* i
floating charge 流动抵押品
; [- p1 M' [/ A forfeiture 没收8 _& D% q. G9 _9 q5 U+ G3 J Q
freehold 永久业权
) I( ^# c7 _% i4 s( v/ W! Z general book of original entry 普通原始簿% r! ?% W" b( O
general journal 日记簿8 X% C* s4 ^+ y' ^5 B+ m
general ledger 总分类帐
! j+ c. k) i" _) M; E$ g. o going concern 继续经营$ S9 g/ k7 G+ \/ T) g/ K7 P9 d8 d
goods in transit 在运品. W2 B- i- p& \# _# D) Q
goods repossessed value 资产收回价值5 n# Y1 q) \8 V3 g: ~: T+ \" Y- ~+ L
goods sent on consignment account 货物寄销帐
% W0 i1 S1 e7 ?8 ]8 j+ d goodwill 商誉5 i( g j# z3 i4 ^
gross loss 毛损
/ _( U) }1 B3 U gross profit 毛利
$ c* ?1 \9 j9 y8 [, C+ S gross profit ratio 毛利率! ~" C+ P2 _4 J( P% U0 u9 \- f, Q6 ?
hire purchase 租购
/ I7 n1 |9 @. t, ^: [8 R# G hirer 租购公司3 M, U$ v9 w+ b9 R8 s
historical cost 历史成本 |
发表于 2012-8-16 08:57:55
