cash discount 现金折扣
3 | z' Z; T" H1 \ cash in hand 手存现金
7 ?& m0 r; O3 Y8 q7 i$ @) T closing stock 期未存货8 h( [ g: f! X9 |& r
compensating error 抵销性错误
: I2 }. }" z# R; h: y& L+ I complete reversal of entries 记帐时借贷方互调
% m% y- B* Y* v4 j( U/ |+ o+ x conservatism 稳健保守
( b8 P3 f9 U( x0 { consignee 承销人4 b5 ~$ u% S' b" h
consignment 寄销
5 R) \/ d! b1 e, d2 k, |) b" x consignment account 寄销帐$ u- x( k1 {3 [% ]# ^7 m
consignor 寄销人
5 m# n$ U D& _, D consistency 一贯原则
3 A1 L/ h6 i! r8 O4 m0 y contingent liability 或有负债+ P/ C! o3 P: ~
contra 对销/ N! T( } H' x4 l
cost accounting 成本会计
/ O5 s/ N& A9 L% z+ n* t3 ~ cost of goods sold 销货成本! J( l/ D5 G+ K% k3 H% h
credit 贷方% S+ s& {* D9 y5 Z
credit advice 贷项通知单(银行用)# Z5 s( m' ?) }, ? D
credit note 贷项通知单 y) I* D1 n* y- ~9 U$ }
credit period allowed to trade debtors 应收帐款赊帐期限8 t G1 s( t8 x8 C9 v( D
credit period received form trade creditors 应付帐款赊帐期限
+ M Y5 z6 r2 U; H; o4 s creditor 债权人
6 g. ~! Y& \7 M* t5 D. N creditors ledger 应付帐款分类帐$ l% ^3 S6 U- W+ l
creditors ledger control account 应付帐款分类帐统制帐户0 u8 s5 g2 l0 v
current assets 流动资产! e, H. Q; U7 d, d, r
current liabilities 流动负债& S7 S; M$ V" w$ i q1 k
current ratio 流动比率- ~# Z1 S9 B( c' F8 b6 e5 k6 {
debenture 债券
5 O/ x @! P& @ debit 借方 q. R8 d8 `, |/ r2 h7 G
debit advice 借项通知单(银行用)
& t0 `) B8 [0 g0 c& { `- C debit note 借项通知单* O. S4 h' i }$ }1 u- ~
debtors ledger 应收帐款分类帐
4 }$ h$ A, Z9 ^& \- @ debtors ledger control account 应收帐款分类帐统制帐户6 c+ v/ u( J# P5 z
del credere commission 担保还款佣金
. m: p; z2 t7 L: X0 x deficit 亏绌! q0 m# E9 V; Z6 @
depreciation 折旧( o$ _# g3 i7 n2 N+ B( c3 a. {
depreciation account method 折旧帐法
4 ]8 _" j5 Y, c* E% ]8 t depreciation provision account method 折旧准备帐法! h- g8 ^2 l7 B3 r
direct expenses 直接费用) N4 M" g$ ^' Q9 K2 g
direct material 直接原料 |
发表于 2012-8-16 08:57:55
