direct wages 直接工资/ t; {. T2 ]. q3 g- m
discount 贴现，折价# G X6 o3 p* U2 O- H. p, d
discounts allowed 销货折扣
; ]- I9 r& }7 m% `7 X discount column 折扣栏: H1 [4 g0 E% R5 P5 O1 p( J9 X- B
discounts received 购货折扣
; e3 f `% t3 l8 D- o! ~; u0 J discounting bill of exchange 票据贴现, Y- F4 ^$ M7 d
discounting charge 贴现手续费' ]* @5 y. C- a3 @5 Y/ v
dishonoured bill 拒付票据+ K0 U% Q8 b5 j) {2 f# b
double-entry bookkeeping 复式簿记
/ e( f4 ]4 b% Z draft 汇票2 Q3 W$ _# L+ ^% s; j
drawee 受票人! b" a$ Q3 F+ I. Q0 Z' P
drawer 发票人
* v# V s h. `/ O. Z& ? drawings 提用
, M M v- v' u D0 A- h8 L drawings account 提款帐3 M( _) v( {- X8 x; P
endorsement 背书
# P( h5 ?& i) S' Y enter short 截线
3 F2 Z0 D) h; l- e% J# I entity 个体+ `9 w- L2 T {# s
error of commission 帐名调乱错误
& Q4 n# f5 k7 W; T& W& u. U' _/ a: f error of omission 遗漏错误
" J1 U1 Z; i! }' P3 } error of original entry 原始分录错误
8 | G2 J, F- E' j z9 c error of principle 原则性错误; i3 n5 c$ P4 z' [8 X/ `
expenses 费用
/ O5 S0 r$ r0 S) C0 l3 S extract 抽取
8 E6 C0 n6 ~* W5 T facility extent 透支额度
: y3 r! r! \- S; y2 d; _ factory overhead 间接制造成本+ M- X- k0 u- u% T: M2 C6 f* ~* g
final accounts 决算表# [& \* a" Q- w) _3 i5 l. }
finished goods 制成品
1 J0 o }+ [" y8 j1 b fixed assets 固定资产6 @1 a6 _8 x+ C4 U7 a7 \- b
floating charge 流动抵押品/ n& G3 s, n0 ^3 L) i4 M
forfeiture 没收
9 c( w3 D# t4 p, y' E, p& o+ ` freehold 永久业权
. ~7 Q: Z! H" h) \ y general book of original entry 普通原始簿
" I; L/ a& C; g3 u general journal 日记簿/ q# J) E* E* x% v8 B8 v
general ledger 总分类帐
9 j" u2 Z, y* d1 c1 y6 U going concern 继续经营
6 `5 D- L: `9 }/ t1 I1 { goods in transit 在运品9 |6 U$ j4 A3 v2 [
goods repossessed value 资产收回价值" D# {8 v* H& J7 X; M5 l. X! m. F& r
goods sent on consignment account 货物寄销帐
" x" |8 u- w5 ]* F3 Q* ~ goodwill 商誉9 W6 N$ K( R6 Y- Y' Y1 Y
gross loss 毛损7 m; k7 a4 z, [( `* [5 V
gross profit 毛利, k3 K$ O2 _0 O% t5 D
gross profit ratio 毛利率) S( q5 K1 H2 N3 z* y
hire purchase 租购
) m& q0 |- x, A) w0 l* N: U4 D hirer 租购公司' g. |& }# U* r: L6 ^8 T l6 l
historical cost 历史成本 |
发表于 2012-8-16 08:57:55
