direct wages 直接工资
6 v; Y" Q! C0 K, a6 `4 Z9 N; Q discount 贴现,折价
# `& u+ f( |7 t9 T1 B discounts allowed 销货折扣
- n$ W8 @7 L: z& T discount column 折扣栏
0 @- M v' s: z2 Z+ M) X discounts received 购货折扣1 t& Q, t$ `) [2 V7 }$ [. Y' u: A& X
discounting bill of exchange 票据贴现
0 B4 h# g# ]- M9 ~7 v discounting charge 贴现手续费
" I6 d" Y R/ C( X dishonoured bill 拒付票据
' S- t+ v$ p# C; g, K( X double-entry bookkeeping 复式簿记$ _" Y" S0 W- Y" X9 Q0 R; }
draft 汇票
( n) j+ T8 @% M drawee 受票人0 j+ e, \% N& P& a" k7 }9 N
drawer 发票人6 E; H# ~! g, f ?) ~( q- l% |
drawings 提用' m* n5 S, T; x5 S% M6 M; o: }' W
drawings account 提款帐 O I% B# `0 [! Y- [. ]
endorsement 背书. g0 ^2 T) @( m
enter short 截线( Z8 S/ y% g, ~: y# R1 O* F
entity 个体
& X( g5 |* O/ V' |& x# |; F error of commission 帐名调乱错误: o: m% j; o& B8 \
error of omission 遗漏错误+ a L- V. }3 Q9 o! S/ h
error of original entry 原始分录错误9 A3 V' X' n/ h9 Z6 F: U
error of principle 原则性错误
5 h% n5 e$ q% Q% e9 E/ h& \# g1 o. a expenses 费用
) z* {7 i: s, V% \ `9 T' c9 x/ a3 T extract 抽取
% J% ~2 b$ H t8 L- {9 r facility extent 透支额度
% o6 S) j' m) W" O6 D9 u& s factory overhead 间接制造成本3 M7 j8 h% e1 M" g* i$ C
final accounts 决算表
' W* v8 F6 h/ K f+ C% x: @' \/ [ finished goods 制成品, _$ q1 b4 y4 h9 ^& z* L
fixed assets 固定资产
9 A) v: ?' t9 g0 F4 j- B" \ floating charge 流动抵押品
1 t! M. Q! K* b! Q9 p forfeiture 没收: e& A8 f% Z7 E6 w9 ]# c
freehold 永久业权
6 c; |& i4 W8 q! W& K1 | general book of original entry 普通原始簿2 i- h0 `' a6 n% m* Y
general journal 日记簿/ ~4 g9 R% R: S% H1 a/ K
general ledger 总分类帐
; f" ]% C- |% e& Z going concern 继续经营$ S" x" n9 p. u7 T1 `
goods in transit 在运品# }: @- v/ Z# _- q. K$ d& D
goods repossessed value 资产收回价值
, _( o. n/ c4 R5 H0 ?- N2 C goods sent on consignment account 货物寄销帐! A P9 `1 U7 l( b* O' c
goodwill 商誉# ]# C6 V( {+ J' ]5 q0 H
gross loss 毛损
A6 z, i; A# |, c gross profit 毛利* p8 y2 o7 A6 b! k8 \' V
gross profit ratio 毛利率
7 {3 }) M! G/ V8 u/ c hire purchase 租购
' N6 n- y, L7 U- ` hirer 租购公司
! [: z! A; B8 [2 ~4 ^! A6 g0 \7 W historical cost 历史成本 |