opening entries 开帐分录
, n: M7 M) W' [2 p option 购买权
+ z0 f; Z* S9 d. V# Y ordinary shares 普通股
) q+ f* u/ S. k4 G1 p& D& \ overdraft 透支( O; { ]# Z/ M: k1 w" K: u+ V
overhead 间接费用! s! d, \5 K; Q; @5 Z1 c8 X) Y( m
ownership 所有权 v6 K2 A+ q! E" J: h& a
paid-up capital 己缴股本
9 o/ G6 b9 v2 l3 B: b par value 票面值% @, V' C" B* r/ l' e
partnership 合伙企业
, }) Z0 _" M! I: U9 S% ^& P- P patent 专利权; }/ B9 L( Q- P2 J4 b0 E( D# U* s4 A
payable on demand 随要随付
) y, R. i: _3 U, t4 p4 f' C personal account 人名帐户
) B$ T& q2 E: k$ d$ w petty cash book 零用现金簿& I& `, M; C M8 c9 Y( g3 G
petty cash voucher 零用现金凭单& c8 Y; \2 T+ A4 d" @* s$ r
posting 过帐
$ |% S8 H2 v3 V3 X4 Y preference shares 优先股
1 o9 s, ^3 G) n$ l) c3 F2 S) O2 h6 _ premium 溢价
1 H0 T* Y* Y7 V0 x prepaid expenses 预付费用
: M* u: i0 V* P( }0 ]7 c% p prime cost 主要成本
) y0 `/ y, [) J9 Z0 D pro rata 按比例分配* i( R- \! r' _, `5 T
profit and loss account 损益帐
% x5 p& X$ z9 U2 Y. h+ W9 h proprietor 资本主
, w& J) T! U8 x provision for bad debts 呆帐准备7 G% H; ?8 ^/ v6 {8 p! k
prudence 稳健保守
! y9 G1 |5 [, }0 t: X purchases account 购货帐2 \% f# B6 h6 G, ~) ?- t
purchases journal 购货簿
) W; W+ l. }4 b1 y$ E+ r purchases ledger 应付帐款分类帐
% R( E# V0 i" D" F6 Z purchases ledger control account 应付帐款分类帐统制帐户/ P% Y0 C% x1 n$ i& @: I
quantifiability and stable monetary measure 数量表达及稳定货币量度8 m+ ?2 \% i' y9 x( `
quit concern 停止经营0 q" C5 v- \, A% H q' x6 D3 y
real account 实帐户
/ }* {- l# b5 H realisation account 变产帐
# @! D5 Z; R* G# b9 K3 i* } receipts and payments account 现金收支帐
8 ]8 F8 v5 w) T8 E+ J receipt in advance 预取收益1 C" n- L% i9 R$ N, C+ n/ w
recurrent item 经常性项目9 H+ G8 S3 p( @/ t( N" M- G
reducing balance depreciation method 余额递减折旧法
: V5 E) O- T& f) w replacement 重置
/ G: d, e, \" k# I retired bill 已赎回票据8 h( Q' H7 v6 \: W! D- M2 q6 ]' g
returns inwards book 销货退回簿2 H1 W% N& u- Q* y$ G y5 C7 _7 q
return on capital employed 资本报酬率
! ~, o+ z9 B+ B0 z8 y1 |* o1 c* @ returns outwards book 购货退出簿( {9 \' I1 A# ]# t% o: x0 b/ A' |
revaluation depreciation method 重估折旧法
/ b, @' T5 ?* v' [6 Z1 j royalty 专利税" g" F& M# E3 V- I
sales invoice 销货发票5 k% b. Y+ |, E7 t, o
sales journal 销货簿
. p: N8 x& m1 { sales ledger 应收帐款分类帐
/ v5 h- f# k$ } sales ledger control account 应收帐款分类帐统制帐户
, Y6 u+ z6 w8 G4 x5 } set-offs 抵销
' w6 }* E5 o, A! [ several 个别2 G! g) G/ w* t' K0 w8 a. k6 q
share 股份 |