历史成本 historical cost
3 S% L7 F* ~' S$ N6 D7 _# q 担保还款佣金 del credere commission
9 W4 N/ @# I1 m; u0 U9 }$ Y" f 总分类帐 general ledger
( @. O, L* @7 u! k0 _) D* \# ?- L 应付帐款分类帐 creditors ledger, purchases ledger
' j- v3 b6 A7 F$ f: i" | 应付帐款分类帐统制帐户 creditors ledger control account, purchases ledger control account
& a3 [) j1 y4 K7 ~! B 应收帐款分类帐 debtors ledger, sales ledger; S8 r+ n6 N! g0 |
应收帐款分类帐统制帐户 debtors ledger control account, sales ledger control account1 _& l$ S4 m7 ? d
应计收益 accrued income% C9 E* ~ i& z1 \7 z' ~
亏绌 deficit
9 m! ]3 Z5 N" p, P 购货折扣 discounts received
; T8 A$ |& N/ A- |! V0 t 购货退出簿 returns outwards book4 H8 S% j& c; G
购货帐 purchases account
( W e2 T; _; e+ Q4 m) H 购货净额 net purchases) L" J& {- g6 R
购货簿 purchases journal% w# {0 S* n9 n y7 p4 f5 d
营业折扣 trade discount5 \! B: A( `. b0 T
购销帐 trading account+ K- m" s& o7 L. k8 v5 J' q
购销损益帐 trading and profit and loss account
7 u4 h% Z; f+ C2 W' |4 u. k. e 优先股 preference shares2 ?1 B# G t! _- \# c3 } r5 }, X
应付帐款赊帐期限 credit period received form trade creditors |+ i7 I" V9 h
应付票据 bill payable
$ i; E% h( q# }# Y9 r( N 应收帐款赊帐期限 credit period allowed to trade debtors- k: M$ z1 o- ]2 C
应收票据 bill receivable+ f* O' F8 m& g2 S4 M
应计基础 accrued basis
9 V) S9 m7 {3 l 购买权 option: j4 k- h6 I m3 c' T
偿债基金 sinking fund
; p& x/ x: V0 y0 C. A 营运资金比率 working capital ratio# C) ?2 d4 m5 r7 s7 l# m
转让 transfer
+ M, Q( p- _/ C3 { Z6 v% _9 J 旧换新 trade-in
9 n) X- F+ T" Y) R$ | 稳健保守 conservatism, prudence
8 O( M- b8 @, O* k& u 簿记 bookkeeping
# B1 T$ h* ~# U! [6 N6 T 继续经营 going concern7 Q- C( b8 R$ W7 L" ^1 U
变产帐 realisation account
7 g2 ^& L$ z7 l) }( a& o) D7 \6 L7 f 赎回资本准备金 capital redemption reserve fund |
发表于 2012-8-16 08:57:55
