cash discount 现金折扣
& f" t# W D' a$ H3 u cash in hand 手存现金
$ w' v& i: x1 R/ k1 q closing stock 期未存货
( H6 i( w7 @( u# g compensating error 抵销性错误5 K. Y/ T* h2 d m
complete reversal of entries 记帐时借贷方互调
" }- S. v0 `9 Y- }4 P conservatism 稳健保守( @/ U8 x1 [4 i* ?- `8 a7 I
consignee 承销人7 B9 Q; Q2 D+ N6 h$ O z2 r
consignment 寄销) Q- @1 V& d/ k7 J' p0 x
consignment account 寄销帐
' n0 B/ F3 P1 D) v" V6 J consignor 寄销人
. z6 C, Z0 J; g) R8 j8 J consistency 一贯原则
{5 r! c/ p8 M* z4 J& j" Q contingent liability 或有负债# k! Z% E/ t( d3 X
contra 对销/ h& c7 c% [0 n5 V, n
cost accounting 成本会计: L! F. n2 V+ _) d7 [! o7 G
cost of goods sold 销货成本
) U; z8 }3 n# }; k8 f8 P( v credit 贷方. l* ?+ v/ Q, D4 N o
credit advice 贷项通知单(银行用)
& O# p( f+ y; C7 I% j credit note 贷项通知单. |) s& X3 D6 i- b% o
credit period allowed to trade debtors 应收帐款赊帐期限3 C: K4 O/ \ e5 F" l8 n
credit period received form trade creditors 应付帐款赊帐期限
6 H' k: ]( Z4 ]+ d; A* ]2 x creditor 债权人
" i1 \8 }% n& o creditors ledger 应付帐款分类帐, Q. q2 c& C \/ }+ Q8 K( z% b
creditors ledger control account 应付帐款分类帐统制帐户2 {3 T# [2 a: l) l
current assets 流动资产
" A" A4 E# q+ T; E3 v5 m# e4 s% o7 M4 d current liabilities 流动负债' v' @/ g/ b0 R3 ^9 ?/ u6 Q S
current ratio 流动比率
0 r; L% X: ^, X+ E debenture 债券
2 G2 a d8 e' n+ n9 J0 V1 k% i debit 借方
8 [9 r0 m9 \0 M5 B( | debit advice 借项通知单(银行用)
, d! g: L/ f4 ~, ` debit note 借项通知单
! b7 t0 \6 c' a# S debtors ledger 应收帐款分类帐
5 I% L; C- `. n# J* E7 i debtors ledger control account 应收帐款分类帐统制帐户
) H. }& r' \( } @ del credere commission 担保还款佣金
+ }0 g1 e5 W; g5 | deficit 亏绌
$ y Y4 \* |5 ] depreciation 折旧
2 p# |# N" H t0 O1 p1 f' k( y depreciation account method 折旧帐法
3 L) z, l2 R7 E0 T. q depreciation provision account method 折旧准备帐法* d$ E8 q2 Q) \- L7 t$ ~% @: g
direct expenses 直接费用
. e5 G8 a3 ]7 ^* i; ] direct material 直接原料 |
发表于 2012-8-16 08:57:55
