cash discount 现金折扣
$ q5 {: @# J+ y, l' A cash in hand 手存现金- g. j. s+ E9 I$ N$ K; C. {
closing stock 期未存货( V' F* r) v) f3 h
compensating error 抵销性错误
! @; N0 L; q: Q7 [: c) S complete reversal of entries 记帐时借贷方互调
* u5 Z" g A: I5 y! k* i- k- a# E conservatism 稳健保守
* R- a; r' k4 Z! ~/ k( \0 h; H4 O* O consignee 承销人' M8 ?- J. ]4 z" Q4 x* n3 V4 l
consignment 寄销$ _9 N9 ]- v; b3 N; i( Z: F
consignment account 寄销帐
3 N+ ~4 ^4 i1 I4 t' s4 c consignor 寄销人! R- a! y2 |7 o4 y5 q
consistency 一贯原则
' k7 t8 p ~7 ], c6 d; Z contingent liability 或有负债+ d/ h% M$ Q, D& F Y7 Z
contra 对销
9 ]- b, i. X& s cost accounting 成本会计2 E' f; r! @8 c1 n: d9 P4 q
cost of goods sold 销货成本& i3 ^3 L* X5 Y4 F
credit 贷方
. y0 ^ {- L+ X" a' n credit advice 贷项通知单(银行用)
3 K8 {; D q5 X7 i( ~% m& D6 M% _ credit note 贷项通知单
/ ` J5 i6 `% i A& i credit period allowed to trade debtors 应收帐款赊帐期限
+ \. L$ A) v+ O" ]$ Q credit period received form trade creditors 应付帐款赊帐期限9 z" {1 ]8 b& {& L9 Y- h f
creditor 债权人
5 p5 k! K2 P& w2 m: b' P creditors ledger 应付帐款分类帐
% m3 Q5 V! v0 Z, ~1 K creditors ledger control account 应付帐款分类帐统制帐户
/ I+ |0 h& w+ J9 `' a! _6 N current assets 流动资产
; s' g4 n7 T9 v3 J! J current liabilities 流动负债- }5 F# L+ }( E# E" h1 H
current ratio 流动比率- p4 ~9 I3 I/ S$ k" m- j6 o
debenture 债券( s5 A) a2 P& h. w, X% {6 T5 R4 \
debit 借方/ f3 u/ }1 g( T* X0 Y1 O+ t4 K
debit advice 借项通知单(银行用)
+ a" r6 Z. L. D% W( n: a/ G4 | debit note 借项通知单! T5 A+ {) |& u) ]7 y+ O
debtors ledger 应收帐款分类帐- s2 K3 \1 u6 S+ s: E! ~
debtors ledger control account 应收帐款分类帐统制帐户
/ K# d9 K( J, K9 {5 L$ L del credere commission 担保还款佣金5 ]9 n2 z% m W
deficit 亏绌( U0 L7 A; ]0 Z9 _# `
depreciation 折旧
1 v) _: _& Y J" E% Q0 n, g- j depreciation account method 折旧帐法
5 k2 X3 Z' [$ ~2 B" t1 l depreciation provision account method 折旧准备帐法
, L- I: d) y" p6 O0 p direct expenses 直接费用6 S8 y' [4 F1 R* ]
direct material 直接原料 |
发表于 2012-8-16 08:57:55
