速动比率 liquidity ratio, [2 Y4 `, b% v u
寄销 consignment$ t& Y e& y4 j6 c
寄销人 consignor
* \" B" z; D5 w, l+ A5 ?3 F/ B 寄销帐 consignment account
0 c: f9 J: P9 ]( @' ] 票据拒付手续费 noting charges
/ c5 b: L2 t* G' Z 票据贴现 discounting bill of exchange5 q: R! j% O+ M8 Y& k2 k6 c
组织大纲 memorandum of association' o3 g6 L+ \8 f" v& ?" n
组织章程 articles of association6 s. t. H* F9 T7 H5 T
商誉 goodwill; f0 R7 V# B5 j6 \- K( Q
贷方 credit% m& p: Z. {- f, }
贷项通知单 credit note% o2 a3 \* ~- z
贷项通知单(银行用) credit advice8 p' P7 n1 h4 i
提用 drawings; n% D* V, p3 E/ C9 [4 z' k
提款帐 drawings account
) B+ F/ X3 q* l( F% b) y# k1 r+ F 费用 expenses; ~+ L! \) ^' I" S+ ^/ y
期未存货 closing stock! [9 i6 x3 P' z K
期初存货 opening stock( Y! c* i( q- B% M
单式簿记 single-entry bookkeeping5 h( A& v! r3 D( |! E) h( ]
备忘 memorandum
% Q6 w+ w, \: b* P 补助分类帐 subsidiary account
! t6 {$ q: L" X& y( G; h) t Z 报表 statement0 a6 ~0 e; J2 T6 V8 [( x
贴现 discount$ j) i9 S! z1 S$ ~( d: q* c' Y( l3 j
发票 invoice( D" u9 ?, \, W9 E3 p1 J
发票人 drawer8 Y( K! P4 @4 d7 ^" Y
间接工资 indirect wages
+ j* j& j5 }: z2 j' {( K- ^( s 贴现手续费 discounting charge1 G0 a* z9 n$ U& l
普通股 ordinary shares% ?; q2 u/ G- F& b9 V2 |3 l" L( \
普通日记簿 general journal
# L# D. a* E. r. P5 b7 c 普通原始簿 general book of original entry( H1 m3 G( j y, p( @! [& {
间接原料 indirect material+ {& X! B5 y. ^, I# t
间接费用 indirect expenses, overhead( A7 s2 L9 B' g2 }3 C
间接制造成本 factory overhead
( G: Y- w9 s4 f! u1 \' x) c 开帐分录 opening entries8 G$ V$ m, K U* N4 N, ^
结帐分录 closing entries8 t7 N+ b/ G6 @) f$ R& R+ g5 i6 G/ }# e
短期合营 joint venture
3 m, F' o6 J/ Z* r' U4 y/ F! {; H0 U 短期合营帐 joint venture account8 _) x) B4 \( V+ \/ k. |5 L
短期合营备忘帐 memorandum joint venture account
& _2 {9 Z# t7 Y' Y: y 结算票据 honour the bill of exchange
0 V! Q- n- P$ `- c/ _ y( y8 ?! | 超额利润 super profit
$ w& ^( ?! F! c# u# r4 v; P 资本 capital
4 z2 r; }1 @, v' x 资本主 proprietor0 ~$ Y* ?+ H5 |; d( |8 i
资本支出 capital expenditure
9 ^8 [: `: D1 P Y; `* t 资本报酬率 return on capital employed
: }4 \! J+ |6 d* r. A 零用现金凭单 petty cash voucher
. K1 G1 Y) G M$ z 零用现金簿 petty cash book |
发表于 2012-8-16 08:57:55
