速动比率 liquidity ratio1 r! \ l$ m3 D( t$ r
寄销 consignment. r8 s M3 y7 |2 G0 {5 z2 C3 y5 ~
寄销人 consignor6 j: D) _. d2 v7 |/ ?# w: ~) N3 j
寄销帐 consignment account) q8 @% `% j. e* j8 M' u
票据拒付手续费 noting charges! Q0 D0 A" c( i- N( m
票据贴现 discounting bill of exchange% P. Y% _' g* G/ H0 F* q
组织大纲 memorandum of association o9 I) g7 I0 k, t G2 p
组织章程 articles of association/ A; T# C4 z, P; p9 j6 o
商誉 goodwill3 x' V4 V: R4 ^/ V2 A! _
贷方 credit
$ B) N# {2 R6 _ 贷项通知单 credit note
+ z2 G0 O5 |4 p0 R1 _ 贷项通知单(银行用) credit advice, l& s0 V( d, O s; c
提用 drawings
, m' u1 p( P5 _7 i1 |' y 提款帐 drawings account$ g% }- x S6 K
费用 expenses
" @& w0 |7 L1 D- F: m B 期未存货 closing stock
: C5 Z* \, D' v! E I" Q% o5 K 期初存货 opening stock
5 m; ]5 J9 s5 R4 `6 b* h 单式簿记 single-entry bookkeeping2 ?( C; E- e2 M& D; f1 h9 T( _' t! }
备忘 memorandum
. T2 u& J+ R0 S9 d9 K& m* d/ C 补助分类帐 subsidiary account
+ o- V% Y3 |* U* a) n 报表 statement
! w- ?2 N% R, b% S4 G* z 贴现 discount: X& R _6 A+ J' _
发票 invoice
: l% m/ h* @ E8 G 发票人 drawer
# y, T5 o5 N7 Z* {7 Y1 \1 [ 间接工资 indirect wages u4 q8 E, M4 U; d- {# A, o
贴现手续费 discounting charge. E3 K8 l/ k- F$ d% f' [
普通股 ordinary shares
: E8 F I5 ^& ?* m7 o! g) m 普通日记簿 general journal
7 H) r5 d& G1 w- N 普通原始簿 general book of original entry6 O) G+ q2 D) Q9 `
间接原料 indirect material. o4 Y: { l; `+ P6 v) [
间接费用 indirect expenses, overhead
# B! l1 [, i! L0 x4 Y; [ 间接制造成本 factory overhead
" J3 l; P4 u- t& F9 R6 _ _+ I6 B3 M 开帐分录 opening entries) W' S8 U! @ o3 H' ~% r
结帐分录 closing entries
& j+ v4 t! o9 F. c7 o+ W( Z# c8 ^ 短期合营 joint venture
* D, w& p9 d( Y0 C0 G, k 短期合营帐 joint venture account7 K' ?1 S( T% K0 W
短期合营备忘帐 memorandum joint venture account
& \0 N9 {) q5 o 结算票据 honour the bill of exchange0 ]3 v: L5 U6 b
超额利润 super profit
5 x- R, b6 c$ y8 G3 W8 F 资本 capital" Y: D" }4 Z7 ?& E. {9 u" y
资本主 proprietor
9 Y/ l; {! `9 t" i9 r 资本支出 capital expenditure
, R* A1 A1 x" m6 K! W. _( Y# ? 资本报酬率 return on capital employed
% s3 h9 v/ @6 K4 c$ [ g' l Q# N' g* | 零用现金凭单 petty cash voucher9 V, V( x; V' c2 }( y: o
零用现金簿 petty cash book |
发表于 2012-8-16 08:57:55
