holder 持票人, r0 P! d( |% f) c
honour the bill of exchange 结算票据- q1 [: b+ B N+ ?5 ~" `- V
impersonal account 非人名帐户! L8 K' R6 o% f+ O, U' m1 r
imprest system 定额制度, B; t9 N. E/ Q' G7 Z% t4 b
income determination 损益计算2 I6 H: t5 q" U8 ~& ]4 J# K
indirect expenses 间接费用4 L1 s7 w; b% j. g5 |2 g
indirect material 间接原料$ V! S. H. s- H& T% k) p. D3 |0 p
indirect wages 间接工资/ D" G7 q% A/ q: U. r7 w) o& `
interest account method 利息帐法 B9 L6 S5 l% G$ X( i
interest suspense account method 预计利息帐法: r% V" e# D4 U2 F2 N/ w3 y( I& U4 a
invoice 发票
% s" u* I' f* R issued at par 平价发行
( ?; f0 n3 N' o/ t2 | \5 G% ^, n issued at premium 溢价发行1 L, o5 @% N8 f! }8 o
issued capital 已发行股本
) ` }, j0 }2 I# q! b joint 共同
: t [8 z0 \ q+ O joint venture 短期合营" @1 N+ ?" G3 N. }* ?- c
joint venture account 短期合营帐7 y" A' v7 L9 g# r# f& m
journal 日记簿2 F- U2 D2 Z4 j1 ^7 O6 ` n- n9 c( s
ledger 分类帐9 Q0 G7 j, C0 G; I
legal person 法人" f B+ u) c- ?) r5 y
liabilities 负债
8 }. d3 t, d4 P: ~3 P: U6 Z; _ liquidity ratio 速动比率
/ l. ], L( u8 K- K long-term liabilities 长期负债
, Q% \8 X8 ], u manufacturing account 制造成本会计
^/ ^4 H4 w$ s, o# y0 g margin 毛利率2 J7 K6 p' q( q* o8 }1 u1 R
mark-up 加成! u: b% M& I4 I1 z( p H% z
match 配比- p3 A2 \7 j6 U; q5 Q
materiality 重点钜数& J( y$ X* E( }3 D# _6 W! N- ]
memorandum 备忘
( M: S/ `" a+ Y6 m8 a" L" ~ a memorandum joint venture account 短期合营备忘帐1 f& m2 N. P B( v' @% } k
memorandum of association 组织大纲
, v. |- r3 r1 D _ minority balance 少量余额& x9 k" C, D; t0 F
monthly statement 月结单 t/ X+ ?4 S/ D! h0 W; e! b- N7 O
net current assets 净流动资产1 T! R- c4 o. q. ~5 ^
net loss 净损失
* u H! i; I. @$ E net profit 纯利
; R- B5 z* \4 C- U6 F9 n net profit ratio 纯利率( c% s0 d8 f* t+ t2 T: a* M& K) M
net purchases 购货净额+ K& A% T2 }1 a' p; y8 [1 q
net sales 销货净额
8 V+ @& {1 y1 q: a% h- Q! h nominal account 虚帐户, v) m ~4 q+ k f
noting 公证文件9 w L' w l9 }* X J
noting charges 票据拒付手续费: u p1 _; ?9 v0 [
object clause 目标条款9 R$ x. y- C! H1 @7 y2 G
offer 认讲意图
% {6 r; M$ l0 \( Y opening stock 期初存货 |