重点钜数 materiality
! m0 u, \* a: _6 v( ~8 }+ D! `$ | 重估折旧法 revaluation depreciation method
- U; {- g, a2 r# [5 m 借方 debit, g: t/ T! Q- L1 z
借项通知单 debit note1 G# Q" {9 j4 N( f: [0 w+ J2 K
借项通知单(银行用) debit advice$ L1 Q3 U) _2 y' O3 z! F6 k
库存现金 cash in hand
# a" b# F3 P& V# A 配比 match
: { J0 T4 W3 ~6 @* x7 v: i# ~ 个别 several `' k& `. L( U$ s
纯利 net profit: {0 d$ O3 B; ], g- t5 T' W: c! ^7 d
纯利率 net profit ratio2 ^$ J1 b, L4 s! g1 a8 j0 _
记帐时借贷方互调 complete reversal of entries& n% d- o- x: G
特别原始簿 special book of original entry
, `) Y( A1 C3 n# \! ~# a: F1 h 原始分录错误 error of original entry2 `- s7 r9 f7 p1 {! x# v4 p
原始分录簿 book of original entry
X$ @2 I# C& ^2 W9 n8 H/ }( a6 _ 原则性错误 error of principle
0 v7 I; n3 Z: x7 v, k& k 流动资产 current assets% |5 G! k: v7 w3 P+ h9 P% A. I3 M# j
流动负债 current liabilities
8 s/ b6 e; o9 J% l- ~, g* `' B 流动比率 current ratio
d' X( W2 y& }: ?2 D8 u3 A 流动抵押品 floating charge
; O7 K- Y7 r; t4 N$ r( C 租购 hire purchase
$ ?. ~% Q) r. ^% H5 z 租购公司 hirer6 d: Q$ V% }2 L
个体 entity( f7 V+ H2 y2 d4 m( k" w% q
差额承上 balance brought down
5 @/ y2 Z0 ~* r0 N& d 差额承前 balance brought forward& W. M, {+ D1 W' j* s* {
差额转下 balance carried down: D* e6 B2 G! n! @# @- H* c6 q
帐户 account
7 V, @" ~5 R+ e! ] 透支 overdraft
o+ | c+ r7 n+ n5 [' K" e 透支额度 facility extent; m3 F. p* k$ \% {7 d% F
名调乱错误 error of commission
5 \4 o m$ \* f 现金日记簿 cash book, ^+ H( \& [( D# p% z) f1 {
现金收支帐 receipts and payments account
) S0 f$ p$ \9 [& b- f 现金折扣 cash discount0 e8 P+ _% t( Y9 C
虚帐户 nominal account" }5 g9 m: K" z" V" w: l4 {' r0 i
净损失 net loss
) W; J/ }) ?: x/ O6 P2 m g- n( A 累积基金 accumulated fund
+ W) d/ S; @0 p( Y5 I# w 停止经营 quit concern" V) z' Y* W/ a" H' j J& _# s' B
动用资金 capital employed
* r( ]# p; y& { 专利税 royalty
6 N+ n2 N0 ?6 L9 h7 _: U 专利权 patent5 J2 j9 b" d8 S
货物寄销帐 goods sent on consignment account
, K+ G8 ?& p+ X: X: w- C9 Z+ _9 O 票面值 par value
. Z) g. k5 u @- n2 | 接纳 accept
0 F1 a( X& G/ ~( ?. P 净流动资产 net current assets |
发表于 2012-8-16 08:57:55
