历史成本 historical cost
# M. ^( h( q w1 H" C" m8 J% d" | 担保还款佣金 del credere commission
, j: F$ L: Q% ?4 w( | 总分类帐 general ledger5 `8 J0 T4 @6 i" q" @( s- k7 s
应付帐款分类帐 creditors ledger, purchases ledger0 d) x2 ?2 Z1 R4 j: m
应付帐款分类帐统制帐户 creditors ledger control account, purchases ledger control account
! [. r) \: a& Q o7 g 应收帐款分类帐 debtors ledger, sales ledger
3 H2 L+ k* i3 g6 d+ F! |8 X) o1 _ 应收帐款分类帐统制帐户 debtors ledger control account, sales ledger control account; ~! d0 a9 @* r6 V/ J
应计收益 accrued income2 R4 P `! E" ]# B
亏绌 deficit( q% A9 u5 Y6 x, e+ y; T/ L. a
购货折扣 discounts received/ `0 R7 a; N% ^9 m" r
购货退出簿 returns outwards book4 I: f' F! l7 r! U; r
购货帐 purchases account7 G# ] c& [/ T: y& D
购货净额 net purchases
P6 T3 I! j6 j( o 购货簿 purchases journal. B% D, c* \. Y! s; b% P1 i o
营业折扣 trade discount
# L; x9 y+ q4 O 购销帐 trading account
2 m# s3 B) c4 M4 S 购销损益帐 trading and profit and loss account
7 K' f* {, Q, W; Z 优先股 preference shares1 \% T% H$ C f. M g1 |
应付帐款赊帐期限 credit period received form trade creditors
& H: h l* r2 u+ ]# A5 v0 ]" U1 f6 U 应付票据 bill payable; a* R$ N3 X. _
应收帐款赊帐期限 credit period allowed to trade debtors
. K3 D3 D( |# c ` 应收票据 bill receivable
1 e* A O9 _- u- P3 o 应计基础 accrued basis8 o- F2 [) g& o* E# }1 P( f6 L
购买权 option
2 O4 c) [) E9 q8 E9 `2 B: B 偿债基金 sinking fund
8 V" Z3 L7 x+ V4 b1 S 营运资金比率 working capital ratio' G# O- B- N) c H* X: F
转让 transfer
- F- ?/ T8 j, E! {" ~, C! u 旧换新 trade-in: q8 p+ Q t" U% q0 v# g
稳健保守 conservatism, prudence2 n/ L( N: y7 d. q+ [
簿记 bookkeeping% _ o9 p- x- q* z2 r3 L- c( `
继续经营 going concern
" `! ]6 ^. k) i3 j) @! Y9 ? V 变产帐 realisation account
% v# V$ ^+ u7 Z! `" W 赎回资本准备金 capital redemption reserve fund |
发表于 2012-8-16 08:57:55
