债权人 creditor! }" y% {: f$ a# A' E! T
债券 debenture; F( L. E3 u7 R7 Y+ ]2 h% r
预计利息帐法 interest suspense account method& t* u; W. p( f6 k: _2 U- e- h
预付费用 prepaid expenses
: s3 `# u. P! `6 @ 预取收益 receipt in advance
2 t% t4 Y7 y% Z; j, m5 f" a 会计等式 accounting equation6 P( N! a6 U5 _ h( m
损益帐 profit and loss account
4 B0 v, ~9 \) q0 M 损益计算 income determination
( t) |' l) @6 e" {# W2 n, { 过帐 posting
" y3 e5 }7 {- F2 A 资产 assets" m1 |5 m" m# ?6 u
资产负债表 balance sheet
: {6 T( ^( q6 c6 r- @% d; l 资产收回价值 goods repossessed value
; H- M1 J3 m. ~" E 试算表 trial balance
5 l3 W5 \2 ?, r$ e# s, O 经常性项目 recurrent item) v9 r; A9 @% @; @6 z8 r( x) X' ]
溢价 premium' d& X( ?$ i5 k! o: E0 B! I2 F
溢价发行 issued at premium
4 G9 q: u K% q* p 催缴股款 call3 j/ A$ |2 d6 f$ g {* ]
银行往来调节表 bank reconciliation statement) K: ~) R8 z- I6 N
复式簿记 double-entry bookkeeping
) Y4 J8 _+ P$ |; v2 _3 U 说明 account for
( I4 i; r1 y6 V" @ 实帐户 real account
! n4 f$ K+ [: ?7 |3 U3 |& j/ t 对销 contra2 d; I" M: G. T8 h1 n: {
制成品 finished goods
$ W: e5 P) M# H$ q 汇票 bill of exchange, draft
: O- b" N- c" g3 `( f 实际成本 actual cost" | I+ p6 E& [& r' Q' B4 o$ n% q
截线 enter short2 d; Y0 z$ B( a& w1 ?
认讲意图 offer- B, i6 V& T( G4 ^/ p5 V/ x' c* q
暂记帐户 suspense account, @. o+ L0 f2 j) r
销货成本 cost of goods sold
# s% o' D" o' x; [! H; w0 a 销货折扣 discounts allowed
# s1 w" L5 L, V! j 销货退回簿 returns inwards book
7 L% y! e5 n; f2 b0 J, l 销货净额 net sales
0 s. b! u1 J# {9 \& X% M! e; T 销货发票 sales invoice ?$ Z, a% }" @* X1 f& Y
销货簿 sales journal
* c+ E$ k8 g' K" @# G, B5 O6 Y 调整 adjustment
! E }5 R; L% ~# L( D 制造成本会计 manufacturing account8 o1 ^! }. M' @/ k$ |5 d3 q) j
数量表达及稳定货币量度 quantifiability and stable monetary measure
2 ^3 M7 B$ v3 G! _9 I4 O8 p& C 随要随付 payable on demand
* ^4 Z4 R t* V3 f& O) Y 余绌 surplus and deficit
0 L8 `) i" \% U0 Q# T$ U3 F7 L+ x 遗漏错误 error of omission
, V( B, Z' `% t, u9 H5 z 余额承上 balance brought down
! X" h& H$ `) v# x+ w; | K; _ 余额承前 balance brought forward5 r. ~6 u2 n V! _2 t
余额递减折旧法 reducing balance depreciation method5 h# s- o, b. Z/ B4 L. g" W
余额转下 balance carried down |