历史成本 historical cost
7 s) V) R5 r' R. d, y* j 担保还款佣金 del credere commission
" O! M9 S( B& n. a7 J 总分类帐 general ledger
! b) O1 n( w( ]" ^7 b 应付帐款分类帐 creditors ledger, purchases ledger
! \4 B) r9 V$ y 应付帐款分类帐统制帐户 creditors ledger control account, purchases ledger control account+ r% f4 i$ z9 ]+ f. r4 ?: K7 L$ O/ J
应收帐款分类帐 debtors ledger, sales ledger: S) p; C7 X" ^, E) K9 u" |
应收帐款分类帐统制帐户 debtors ledger control account, sales ledger control account9 O& F$ d* E; T. l- r$ {1 B! C. X- R
应计收益 accrued income
& Q8 D0 p* m# f0 C R. n$ A 亏绌 deficit9 R0 I1 I6 s0 p: Y! |
购货折扣 discounts received
2 ~( h c! f8 d7 H 购货退出簿 returns outwards book4 m E) I: G! G; x5 {. [% U
购货帐 purchases account
0 t$ L* O; U/ i1 F5 A 购货净额 net purchases
7 { H- o; x8 z4 K" ?' F, b; V 购货簿 purchases journal4 t6 K) Y4 b9 Z/ o$ w
营业折扣 trade discount) d" G, Z, L# M# `
购销帐 trading account
Z7 ]; N: R0 @3 Z2 D' i, X 购销损益帐 trading and profit and loss account
* r# P1 W3 f* `9 B, `, _6 i3 A 优先股 preference shares
8 C$ p* b7 ?, d( C O3 X 应付帐款赊帐期限 credit period received form trade creditors; L9 E5 Z1 b5 H0 [4 B
应付票据 bill payable1 A, l$ `4 B4 A. _ R( u& `
应收帐款赊帐期限 credit period allowed to trade debtors2 r: p9 ~/ B* E: k% T' D
应收票据 bill receivable
9 B! }& E5 K- d/ B9 ? 应计基础 accrued basis$ Y; V$ q- u8 ?. R
购买权 option4 y1 l7 X2 z( A5 b" H) n9 A
偿债基金 sinking fund
' n4 N. U. O& [1 m0 J 营运资金比率 working capital ratio" {, o( b: o) C% w! J
转让 transfer
7 R5 o! b0 ]5 i( C/ t. i+ v- _ 旧换新 trade-in
' X2 `; X; @, Y' Z, s 稳健保守 conservatism, prudence
: M* \5 }" |8 l0 F3 N7 O U 簿记 bookkeeping
( P( y" T" n6 e, j: s0 K 继续经营 going concern
* ^6 k d1 h$ ?5 Q+ h 变产帐 realisation account* d) A# H5 U. @* x5 j$ [
赎回资本准备金 capital redemption reserve fund |
发表于 2012-8-16 08:57:55
