opening entries 开帐分录
# I3 T( j3 `5 T' b7 S option 购买权
2 H) l3 _+ X. v ordinary shares 普通股3 ]: V1 R7 f! l7 Z
overdraft 透支
9 K& N0 ], Y! I4 r$ |, M" K overhead 间接费用
8 L. }( {/ C& ? ownership 所有权
+ M4 z' f: B4 ?) E3 j% F paid-up capital 己缴股本4 ^' e0 F& _: z1 P$ m$ _5 o, I* x' b8 O
par value 票面值
4 }+ K7 p; y k0 q; |* \ partnership 合伙企业8 ]1 H) M' C7 \0 l1 `- K
patent 专利权( F$ L) t/ m R/ S; ?
payable on demand 随要随付- ?# S' i) O$ _: K: a4 U* v
personal account 人名帐户
' w! ?1 |2 K4 k6 N6 E+ ?" _+ x petty cash book 零用现金簿
0 i" W: t+ P: k+ X6 H petty cash voucher 零用现金凭单2 |' J6 f/ ?3 p. i
posting 过帐) A3 z6 H x0 Y* C/ Y4 d3 M! m4 u. _
preference shares 优先股- P, m& Y* W& Z. i
premium 溢价
$ q' ?0 a* s( N4 `; n prepaid expenses 预付费用
& g `# {9 ?! ?! K5 ^. k' X prime cost 主要成本- K6 {% T4 y& t1 c D) h
pro rata 按比例分配. B7 P" f5 t( Q% U
profit and loss account 损益帐6 l, O0 }3 ]) \% T
proprietor 资本主
# k6 x: ?0 e1 r8 y4 E9 V; | provision for bad debts 呆帐准备/ {5 ]/ E% _) E. k
prudence 稳健保守1 q( C N$ b; `
purchases account 购货帐
8 T l1 P7 I: [+ n purchases journal 购货簿2 i) E p8 \* w# y. I
purchases ledger 应付帐款分类帐
# |& l4 |- b0 U- ~7 K purchases ledger control account 应付帐款分类帐统制帐户) w9 X9 j. o' o8 A/ G ], W
quantifiability and stable monetary measure 数量表达及稳定货币量度
0 _/ z! E) v j+ d quit concern 停止经营1 J7 u" e9 ]1 G* x. `, f+ j, p
real account 实帐户; V1 r4 D4 ^; {9 i
realisation account 变产帐
' r6 N1 U# N/ k0 | receipts and payments account 现金收支帐 y& w3 D5 ~7 j9 Q' z: Q
receipt in advance 预取收益
* O+ ~$ ?. r& ~ recurrent item 经常性项目. N( P+ S3 I d+ S: v: _
reducing balance depreciation method 余额递减折旧法9 ~. D) s* c9 X% p$ F
replacement 重置$ t! C5 c( W; y I& {: }( i
retired bill 已赎回票据
5 p( R+ K8 G5 @% M1 v3 N returns inwards book 销货退回簿
$ D2 }; P: j/ N1 ?1 `* q, t+ U) P; ^ return on capital employed 资本报酬率
1 L1 G( M1 y) f1 n# ^ returns outwards book 购货退出簿4 ?; V5 W4 s0 A. ?5 |" w L0 ^
revaluation depreciation method 重估折旧法4 P* W! P9 O h i" L/ [: L
royalty 专利税. f8 p2 U. b% o- G, O$ Z* K; k4 n
sales invoice 销货发票
+ e- D1 M& G' L: X! P) Q sales journal 销货簿
7 d. a y0 l# G; U0 Z sales ledger 应收帐款分类帐
, R2 y- [4 k( G @5 e sales ledger control account 应收帐款分类帐统制帐户 Z3 p- y, w( Z X& P
set-offs 抵销2 {6 O1 A; S4 w' M. U4 P
several 个别% ^$ l) q5 O. v9 n' u I
share 股份 |
发表于 2012-8-16 08:57:55
