holder 持票人! s4 n! M" B0 P5 p, D( \, @
honour the bill of exchange 结算票据
' V: J! Q' Q. @* y' @+ | impersonal account 非人名帐户
9 J: A, ~2 l/ `# L7 n4 p# X imprest system 定额制度
' S0 r! b, r( C, _ income determination 损益计算! ?& Y: n- k9 v S7 C+ y* N% C+ e0 X
indirect expenses 间接费用
) h q3 M0 [8 _" I8 X# H indirect material 间接原料8 A% c0 l9 R) q* C& i
indirect wages 间接工资
H0 G- W4 r3 J F+ c7 M interest account method 利息帐法5 j1 k2 [- |+ g! _
interest suspense account method 预计利息帐法5 a5 v+ }' e! P. E/ a$ w; m4 }
invoice 发票
0 |% q5 R3 U7 F o+ d issued at par 平价发行+ j2 C3 r& |) E ^ L5 R, b
issued at premium 溢价发行
$ f+ x: E$ o) _3 B7 K: P# ~ issued capital 已发行股本
4 U! u( v k( j) R! l. r' ^5 B joint 共同% `& w: c) C4 q1 B. h! r
joint venture 短期合营& h, F6 H3 O* k9 g
joint venture account 短期合营帐3 z0 q, N" i. J! H
journal 日记簿' q6 R- g& [- n0 m- x1 W8 o% d
ledger 分类帐
$ k! F9 Y9 a) n, R5 N2 x( S- n3 T legal person 法人; ]6 s% l% f6 O9 }3 Q* z
liabilities 负债
: z( y& |0 x; T liquidity ratio 速动比率& f" @% r. w9 m2 K% H% ~1 N
long-term liabilities 长期负债- ]& @# n; s" O: K+ x7 v' a
manufacturing account 制造成本会计) P; z0 d d, b7 J
margin 毛利率
9 P0 m+ ~" o+ L+ r9 Q) t mark-up 加成+ d0 p+ F" c' D: e$ r
match 配比
. D! ~ B3 n- B# R" V materiality 重点钜数
( j4 ?6 g1 c% m0 W4 y! @. a memorandum 备忘; \* A& `! A g/ `- E# d
memorandum joint venture account 短期合营备忘帐
4 K/ @& T: a3 d) V memorandum of association 组织大纲9 T' w+ ?3 f0 m1 r0 g4 @
minority balance 少量余额% q; m$ A6 g$ I, f8 L* n
monthly statement 月结单
( c! ^7 U3 e! ]. Y' Z: T0 F net current assets 净流动资产
$ S# h1 ?+ H& r7 v6 _ net loss 净损失/ ], v0 @& B3 l5 d8 F# ^7 [: p
net profit 纯利0 ?1 T# n, o" q) |
net profit ratio 纯利率
" o* f; v: Z8 E: z* f2 n E7 ] net purchases 购货净额
+ W |6 h8 M/ \6 e) S+ I$ p net sales 销货净额. |8 L" Y" r2 R5 Y3 Y! s4 y
nominal account 虚帐户
9 G( G" W- G# K ^ noting 公证文件9 Z" A* X+ E1 x: ?/ |- f; ^
noting charges 票据拒付手续费
9 t$ m+ s, [" R, R) K: F. F2 R object clause 目标条款# {7 w4 D, V& e6 W
offer 认讲意图 b Q/ N, N" }
opening stock 期初存货 |
发表于 2012-8-16 08:57:55
