重点钜数 materiality
$ a& Y( E# h, ?- ?' n 重估折旧法 revaluation depreciation method3 W3 O( D+ X7 y- ^
借方 debit
% I6 z0 z# @) i5 a6 W% ~ 借项通知单 debit note) k% j. }$ `0 u
借项通知单(银行用) debit advice# N1 W( \( z/ O, C
库存现金 cash in hand
1 s4 t2 j1 u8 } 配比 match
. I* r6 t; [1 }! m( y' D 个别 several
! ~6 K! w# a, y- }+ [7 o) s 纯利 net profit
$ M3 I+ K) @ u1 \' M+ } 纯利率 net profit ratio4 Q/ I! G& U9 n- T
记帐时借贷方互调 complete reversal of entries
9 p8 b6 m ?3 `, ~2 ` 特别原始簿 special book of original entry$ _; u- I* N$ J" ]
原始分录错误 error of original entry9 a2 e) ?& D7 r$ L1 N, m
原始分录簿 book of original entry
5 g9 j& \5 r" o5 P3 A 原则性错误 error of principle
: u; L6 S8 ]) Y& i 流动资产 current assets/ ]: V9 Y, \1 i Q
流动负债 current liabilities
0 B, h2 m# ^! p+ w; s 流动比率 current ratio
& q3 A) j" C( k. i 流动抵押品 floating charge
' H0 g, f+ w* u6 u m d7 Z, s 租购 hire purchase
5 @* q9 G* [2 r# c: o 租购公司 hirer
0 V; S2 s; z* M 个体 entity, `! }2 Y% P) D# z9 E7 T8 D. O
差额承上 balance brought down
/ {* n b# H4 f5 s9 j 差额承前 balance brought forward
* [9 C: Z9 }3 L! x 差额转下 balance carried down
. Q8 `- z) Z# }# G' P- c7 u 帐户 account4 b1 J4 Q* v+ H. b
透支 overdraft8 V( \- G5 T, v; N
透支额度 facility extent
& c3 `# \: p4 ^" ?1 u5 } 名调乱错误 error of commission
7 y2 Y* ?; f1 T1 F6 A6 y& C 现金日记簿 cash book. w; Q. {: t7 ~2 n5 _& A( p5 @
现金收支帐 receipts and payments account
2 b! y! B9 ]# d; z& X, r 现金折扣 cash discount1 j( J" p, \, H( D* M
虚帐户 nominal account ^; I: {+ F& r/ z' {' M: b- Y! T! p
净损失 net loss: \; c# ]4 |1 z$ }5 Y) Z ?/ k
累积基金 accumulated fund
5 j( p$ H" i* W. O1 w( P 停止经营 quit concern5 Z: G, T6 A' G8 g, D1 c' x
动用资金 capital employed
$ @: @+ S9 T3 X8 ]* O( o 专利税 royalty8 F# I+ G+ n1 h7 x, L/ j& O# }
专利权 patent+ a$ G3 g( y6 ^, ^) N9 p! x
货物寄销帐 goods sent on consignment account% a3 L1 _, b& j$ `" z1 E' T
票面值 par value
# z9 B; _* D4 d- O" P 接纳 accept# R; q* [$ t: Y, q' T1 x
净流动资产 net current assets |
发表于 2012-8-16 08:57:55
