share capital 股本
1 m. ?5 L2 e% R share certificate 股票 o5 E3 O( f# ]2 h A9 U3 R
shareholders'equity 股东主权
( h. e0 V, O0 q" s5 F shareholders'fund 股东资金
b. C( ?( A# k1 h# A) B6 M self-balancing 自平
! B* J/ F [. T! f# ~+ [4 Y self-balancing ledger 自平分类帐
- q6 _: ^6 \! j# A# y single-entry bookkeeping 单式簿记
: B/ i) I$ m1 r8 e+ |) z sinking fund 偿债基金
) z/ Z5 Q8 V1 ~4 P special book of original entry 特别原始簿
( P5 e# z0 {* i6 D( o- E5 y statement 报表' e3 p! z; i3 l
stock account 存货帐; ~: u0 h$ j8 s
stock records 存货记录簿
1 x! ]- {& G! } stock turnover rate 存货周转率! P9 J) R C5 K# s$ ]# m! T
straight-line depreciation method 直线折旧法) b' q/ m# M2 T( G/ S
subsidiary account 补助分类帐
. V4 Y) `7 p5 ? super profit 超额利润/ p, Z! T" C( \$ i0 P
surplus 盈余* ~# M* x" X& K( m
surplus and deficit 余绌
+ I$ b, [) |* p) a% s7 Y suspense account 暂记帐户
: T; ~& ?+ f, e6 i" i trade discount 营业折扣% L& p9 w' i# P6 w( ]1 _8 a
trade-in 旧换新
T5 U% [5 \: b' j3 j trading account 购销帐
3 X0 t) `0 u, ?) C# }1 ^* I3 q8 x trading and profit and loss account 购销损益帐% U5 V: X- t! j \# S8 Q1 w
transfer 转让6 {2 ^6 u6 E2 [9 D& ?, b% y5 c
trial balance 试算表" l G) M+ L4 t: {; y+ k8 l. q9 y
trustee 信讬人
2 }& p; \) H8 N/ ?' L4 f- F# W6 a- @ uncalled capital 未催缴股本& l' U- ~4 c2 W! o: J
vendor account 出让人帐. t' n, M8 E# `: s
work-in-progress 在制品8 B& q* k# M% v- y2 C& \: b
working capital ratio 营运资金比率
9 R; S4 G) ~& N2 D4 l" n% N working paper 工作底稿; A7 D" |3 h8 S# ^! a- |$ i, O
year-end stock taking 年终盘点存货 |