历史成本 historical cost
/ s9 N* G% y3 p: r 担保还款佣金 del credere commission
; X8 s4 X$ g0 ?6 y: V 总分类帐 general ledger
5 `) {+ D1 j0 e% D0 g0 U 应付帐款分类帐 creditors ledger, purchases ledger
. ] F1 b3 X6 f" o 应付帐款分类帐统制帐户 creditors ledger control account, purchases ledger control account
# D- t3 t: U9 C1 B 应收帐款分类帐 debtors ledger, sales ledger
( T# m2 v( E- |# a, R, D6 ` 应收帐款分类帐统制帐户 debtors ledger control account, sales ledger control account
$ S% X7 F2 t9 z$ w% ?/ E1 e( t 应计收益 accrued income
. V+ R! b( g2 ? c5 N9 ^% a 亏绌 deficit+ G$ ^+ Q% d, v" A, |5 o( b
购货折扣 discounts received, O9 b, {: Q6 e
购货退出簿 returns outwards book
4 _5 |* y, u9 t! A 购货帐 purchases account* N/ |1 Y2 x8 B( C/ P, W
购货净额 net purchases, L9 C. x' Y' m7 {) m+ W+ {
购货簿 purchases journal
+ u; D/ f- v4 N5 R2 l2 D 营业折扣 trade discount4 M4 Q" | k! w5 [3 h
购销帐 trading account7 t9 h+ I6 a6 K! n& H; M* ^
购销损益帐 trading and profit and loss account
5 n+ q6 }" \& s0 O2 J' Q5 d3 u 优先股 preference shares( w* K) I; E2 z: ]5 B% {
应付帐款赊帐期限 credit period received form trade creditors/ s8 J- ?; O% p0 G* }: O7 E; Z
应付票据 bill payable
( G% D$ q2 r3 S3 s6 h 应收帐款赊帐期限 credit period allowed to trade debtors; X6 T9 a% a' B. g ~
应收票据 bill receivable
3 g G& }6 J7 b7 p9 k* P 应计基础 accrued basis" b+ P( m3 v4 k9 N, G
购买权 option; I4 |& \0 P9 Y$ U
偿债基金 sinking fund
& d' j6 L. d2 q- ^4 a0 z/ Q/ z 营运资金比率 working capital ratio {- b: _7 p; E- `/ V
转让 transfer
* u& `2 a5 c7 j* d C 旧换新 trade-in
0 x5 o' l2 d: s) ~3 p5 | 稳健保守 conservatism, prudence
2 L( [0 F; T: {* {( K 簿记 bookkeeping
' e! I* h& U; m* A+ w- o0 @ 继续经营 going concern
3 W% S B m! J% Y 变产帐 realisation account
. Z& U- v9 W8 Z0 x& O 赎回资本准备金 capital redemption reserve fund |
发表于 2012-8-16 08:57:55
