速动比率 liquidity ratio
# c) L" p9 `& i6 U 寄销 consignment
/ z( g: E# F8 s s' s7 S3 F; r- E! \ 寄销人 consignor
( D4 ^6 f9 ^' w$ u 寄销帐 consignment account: F1 J0 } P; o7 S* [! t
票据拒付手续费 noting charges
2 O6 C5 W7 V2 s I1 m 票据贴现 discounting bill of exchange# j7 |9 j) e- X" r
组织大纲 memorandum of association6 g4 A" `$ s% B- {
组织章程 articles of association' y! K- R4 c) I6 w6 @5 N z6 d
商誉 goodwill
+ I$ ^1 S+ g' V: p y+ B 贷方 credit8 | X) h7 h4 `" s) K a2 s
贷项通知单 credit note6 S* s" @5 N4 y
贷项通知单(银行用) credit advice
# T: f9 y: N" G/ Z 提用 drawings: T, ]6 W( a4 X" `% f$ I6 Q
提款帐 drawings account
6 x: }# P5 i. p5 z) p7 z4 I+ n 费用 expenses
4 d2 y+ c: O. |9 L1 t' N2 E+ _3 K8 ^ 期未存货 closing stock
: P( V. o: Z0 y2 y# z6 P: t 期初存货 opening stock
( L3 { A. v* ^- r# E 单式簿记 single-entry bookkeeping
0 \' R' X: S4 k- M) ]; x9 n- ^ 备忘 memorandum8 X+ `7 Z* Y+ }: k" x4 m
补助分类帐 subsidiary account
$ L' E: a! |/ P# \4 }# J9 D4 U 报表 statement& U$ p* V$ F4 m% [
贴现 discount
# a9 A+ G# ]1 N/ w) q- p9 e4 w 发票 invoice
6 `: b$ h& F- ?4 ]" @- |/ y 发票人 drawer
5 Q6 D2 t) ?0 Q2 I& M/ r# d 间接工资 indirect wages
% Q& w- R1 f% P' L( j 贴现手续费 discounting charge
5 P1 c! W5 {" l; M* H7 j+ p% A 普通股 ordinary shares
! r1 X# ~( _: Y; |- ^" t% t, t 普通日记簿 general journal
( h l6 z1 Y, l 普通原始簿 general book of original entry
/ r7 G& n% P+ t9 Q1 e: ^2 L3 S 间接原料 indirect material
+ W' n+ R6 ]7 x/ ? 间接费用 indirect expenses, overhead
7 G2 r8 E O5 W/ } ^ 间接制造成本 factory overhead$ k G' ~& R a1 P9 |
开帐分录 opening entries# ~' e; a: h4 o, k# w7 @, _
结帐分录 closing entries
- U9 R2 e+ z j, K 短期合营 joint venture
& M. m9 @! H0 c# N" ? J1 F 短期合营帐 joint venture account
9 M3 F$ p+ V6 N' A: T6 B% k+ a5 @$ p! D 短期合营备忘帐 memorandum joint venture account9 H+ Y3 x* `# c
结算票据 honour the bill of exchange
" }9 v% b7 Q6 i5 g& m, [ 超额利润 super profit" K. \% B7 c* [, ^
资本 capital* H/ |; F1 B) H# x$ q
资本主 proprietor
! \, d) D$ t( i5 \4 | 资本支出 capital expenditure
0 I- A% w1 Q, v7 L# l+ i 资本报酬率 return on capital employed
: S, c% `) {3 A 零用现金凭单 petty cash voucher0 j/ G4 _! ^. W- h) J
零用现金簿 petty cash book |
发表于 2012-8-16 08:57:55
