cash discount 现金折扣8 X: k5 j3 N1 f9 O! L1 A) V% d
cash in hand 手存现金+ Z' v, w2 @$ Y( j3 s0 w9 G
closing stock 期未存货8 \) c( w9 j+ [2 Y# E
compensating error 抵销性错误
* K+ z2 E6 u, f" F complete reversal of entries 记帐时借贷方互调+ @+ ~# Q O; F
conservatism 稳健保守
9 |5 M! y$ \8 C1 `. G9 m consignee 承销人
/ n9 q; r; C1 a) H0 c! p consignment 寄销
2 U Z# A( p8 z consignment account 寄销帐 e, n5 d4 }; j- l- F2 _
consignor 寄销人
7 y5 y* B+ }$ Q) e5 P consistency 一贯原则
i" t* j C& W/ V6 o contingent liability 或有负债
- c. L7 I' ^, C1 v8 K contra 对销
# n# S: U% _6 [- j* q cost accounting 成本会计
4 @2 V, X: u0 B: _ O; q cost of goods sold 销货成本
# Z5 B+ A9 i3 z credit 贷方( o: f- \6 b3 w, A* i, e
credit advice 贷项通知单(银行用)
8 T" [- n! x2 |; {. ~ credit note 贷项通知单
`2 T7 m; z& ~& a( R I% @/ W credit period allowed to trade debtors 应收帐款赊帐期限& T/ Y! W* j' ^& D- x
credit period received form trade creditors 应付帐款赊帐期限
( g E( C8 Q7 B$ l6 ? creditor 债权人9 h* J) m/ c) ?: @3 t7 @& W
creditors ledger 应付帐款分类帐4 }# ^ \. A7 H1 B% a
creditors ledger control account 应付帐款分类帐统制帐户 V) s; B2 E- ~" j
current assets 流动资产
+ K: I& z6 i$ g7 U4 Z( E current liabilities 流动负债
2 h( p/ D' w; V5 M& i5 ~ current ratio 流动比率8 v+ d1 g, p& m0 y
debenture 债券
9 k; C1 v/ B4 h2 T6 x% J debit 借方/ m; x/ U% B6 v" ~, d% T8 k* Z
debit advice 借项通知单(银行用)! X( K! N7 F! _! @+ k7 x+ V
debit note 借项通知单" F% J. u( N/ t% j( _( y5 j- j1 B3 S
debtors ledger 应收帐款分类帐% B$ Z9 B H, X j
debtors ledger control account 应收帐款分类帐统制帐户
7 W0 k5 N, V" A1 {3 v2 K del credere commission 担保还款佣金
% E! T( B& J; G deficit 亏绌
7 c/ f; b3 p: }3 t, N, O9 j! {* E depreciation 折旧
1 x3 o, H( \* F depreciation account method 折旧帐法
/ A5 [# d: a: |$ r) }$ l, } depreciation provision account method 折旧准备帐法
$ D! o1 }/ M( f4 h X; G! Y direct expenses 直接费用5 u# O, F2 ^+ G1 g& G4 U$ ~# v
direct material 直接原料 |
发表于 2012-8-16 08:57:55
