重点钜数 materiality8 s, F8 b0 \& t; h. Z$ h P
重估折旧法 revaluation depreciation method- o2 ]# O7 C+ s$ d# w8 ~
借方 debit* A3 t- ?3 x! X3 h: z" M- l2 }8 J6 e
借项通知单 debit note) V! W8 u$ C: y( t7 e- U
借项通知单(银行用) debit advice& s) k; B4 c. u
库存现金 cash in hand
- E6 Y' R8 d( I, m 配比 match
6 e; p7 {# q# [( Z 个别 several& W+ I2 W: R9 {9 k) ?+ x
纯利 net profit$ i0 }: s$ D: }/ x
纯利率 net profit ratio1 C- z8 e# ~% n; I
记帐时借贷方互调 complete reversal of entries1 R6 [! X8 `/ e z0 P6 J
特别原始簿 special book of original entry3 _! O' b" W, y0 @& l
原始分录错误 error of original entry* L% V. D7 e/ m1 M2 R$ D& t: [
原始分录簿 book of original entry' k0 W& p# e8 p4 ]* n" r) r: D
原则性错误 error of principle# p, B2 E' Z1 F- N! t7 q9 r
流动资产 current assets
3 i: @& K! J1 ` 流动负债 current liabilities, E( K/ p$ S3 B/ @
流动比率 current ratio
( k3 _: K3 T: S7 d 流动抵押品 floating charge' a! ^& S1 V3 l) k! a+ x5 P, n' D9 c
租购 hire purchase' \ z q7 ^# J
租购公司 hirer
* V- [! u" |+ h5 n7 w5 S 个体 entity
9 H, r3 v# }, t. q 差额承上 balance brought down
; w* U) w5 S( s& N( h6 \ 差额承前 balance brought forward# f2 I& f* h' A& M7 L. ?; c# i
差额转下 balance carried down' w6 I3 J! ] ?: B( a* U1 s' S
帐户 account) ?; b# v% u# _+ L7 Y5 e9 @( [
透支 overdraft" {. D U" l. p0 R" d r8 G8 n
透支额度 facility extent8 f. ]/ C1 n& ?; ~
名调乱错误 error of commission
& }" o% N0 e+ N& g8 R- |4 Y; [ 现金日记簿 cash book$ ~/ g, O' J7 K7 a
现金收支帐 receipts and payments account
7 s" E$ o8 `0 k- t W, U& [' [ 现金折扣 cash discount
# `6 U h5 f3 A2 g 虚帐户 nominal account
a! }$ B& x+ R; Y( f9 e% G 净损失 net loss E% z. _. a. b# X0 N; O0 j7 Z! _
累积基金 accumulated fund
+ \- k1 @1 ~8 s$ V) r" W* k1 I 停止经营 quit concern
- A) ?$ c/ p+ }6 T: p 动用资金 capital employed
) m) n, S# H3 V 专利税 royalty
- v7 r! [; k; V& Q/ r2 f) a 专利权 patent4 [6 b4 y. f& E1 d
货物寄销帐 goods sent on consignment account
8 o6 n7 C- k" g0 k: D9 ` 票面值 par value
5 w% ]* X- O8 v; n 接纳 accept
) G4 K$ R: G. Z; e0 }: g( } 净流动资产 net current assets |
发表于 2012-8-16 08:57:55
