债权人 creditor
- N& h2 ^, d2 E& u; u t 债券 debenture
; Y% v& i( Z0 l4 X. R4 _ 预计利息帐法 interest suspense account method
/ F, B6 b+ J6 |# M% r' O! N s 预付费用 prepaid expenses' a7 B5 {3 f, n8 _! {
预取收益 receipt in advance$ q: ^( @+ b) l8 W4 k8 I
会计等式 accounting equation
6 f0 v$ S: I$ `9 \! m& Y 损益帐 profit and loss account
: U# f+ a/ S: r 损益计算 income determination
. `' _. n( N& h$ ~ 过帐 posting4 o6 w- M7 A% P/ B' G, B0 i$ O
资产 assets
# l5 _ Z0 u+ k* @- _ 资产负债表 balance sheet0 U; x( ~- r0 B
资产收回价值 goods repossessed value( x- L I" ~+ |9 T/ V1 ~. G' p
试算表 trial balance
; x) R# F+ g+ G' {# {) x1 x 经常性项目 recurrent item) o- @3 ?- L5 ^4 u+ {
溢价 premium
; T( _( `; Y0 \4 ^ 溢价发行 issued at premium
3 b; n: S6 R. o3 W8 a 催缴股款 call6 }3 U* ~" o1 w$ @& A" Q5 d3 R
银行往来调节表 bank reconciliation statement
- J- `3 ~' f; }* v$ l) ]0 N 复式簿记 double-entry bookkeeping
7 W! _$ V. T- M) W n 说明 account for8 n: j7 z ]1 l0 y9 `& y5 i( Z
实帐户 real account. W4 H$ z3 f% c
对销 contra) e( _$ k5 r5 a: F5 y# `0 p$ J
制成品 finished goods7 F* G& o; v5 m: Z; B
汇票 bill of exchange, draft4 ^4 `+ O4 |$ K
实际成本 actual cost: H$ ]6 B# e# z( M! [
截线 enter short' J5 B9 a* L1 P
认讲意图 offer
; L" a4 O+ W i: z, R O' ]7 V7 Q' X 暂记帐户 suspense account: |4 _1 ]- d9 E+ n) {8 ]
销货成本 cost of goods sold( u6 x" @2 V3 I1 ? P( Z- m/ ~ w
销货折扣 discounts allowed
0 P. x. ^4 O" a! N7 `( u7 ^0 w 销货退回簿 returns inwards book
* c' c' t7 e% T; I9 k; H4 }, d 销货净额 net sales
: ~8 u" z$ U# x6 m 销货发票 sales invoice
7 K* `' F2 |7 o5 |1 s% T0 o2 H 销货簿 sales journal
, A/ j7 g4 K% ]( S# } 调整 adjustment
: f. y9 [- i: x* ]- c 制造成本会计 manufacturing account6 s' {, J& f# [3 T5 E6 H5 \# W1 ?
数量表达及稳定货币量度 quantifiability and stable monetary measure
# z7 p+ S" H; B F% P7 N 随要随付 payable on demand
6 p+ D9 @. x. ^* a8 {' b5 V 余绌 surplus and deficit2 G" t/ O5 J' j, @7 n+ [
遗漏错误 error of omission: p) n% s, X8 Q9 U
余额承上 balance brought down8 S$ B9 `9 w5 r- A
余额承前 balance brought forward n. T9 i8 [% q( C5 }
余额递减折旧法 reducing balance depreciation method
. \# W% a i2 V# ]" H 余额转下 balance carried down |