cash discount 现金折扣
5 e) b( t3 Q% Q* @" C% @/ A cash in hand 手存现金
+ ^8 A7 F& X$ }9 _: _- q7 T9 k5 m closing stock 期未存货
5 E p; V6 K( _ P compensating error 抵销性错误- ~1 G. z# M8 f( P1 m
complete reversal of entries 记帐时借贷方互调
7 N7 j N; K+ M$ h( [2 f+ Z conservatism 稳健保守( J9 E: |) T* _1 G
consignee 承销人
3 V+ w B# I% ]' N consignment 寄销& I% Q+ X( }+ U% {
consignment account 寄销帐' O; p# `, x5 d: U+ V5 p4 }
consignor 寄销人
6 e; P1 j3 |4 s. \: C; ]6 a1 h consistency 一贯原则
: E" K- b3 z$ L& f contingent liability 或有负债
+ s1 P" ^$ z% _% b; l7 m contra 对销% W% u6 W$ o+ z( v |8 q
cost accounting 成本会计
& T; i6 M3 m& T$ e4 V1 t8 U cost of goods sold 销货成本9 }# @0 Y# B& F" L
credit 贷方, \ x! g9 M8 {2 _6 V
credit advice 贷项通知单(银行用)
$ @# q4 t- @ h, a# {4 ` credit note 贷项通知单" H) p# u, q, H' x$ o) Y
credit period allowed to trade debtors 应收帐款赊帐期限2 x! r/ s% _5 W1 \( f% r
credit period received form trade creditors 应付帐款赊帐期限4 z4 K9 h5 l4 A/ d2 o
creditor 债权人
: K; F, u" ~! u+ T8 A, P7 F creditors ledger 应付帐款分类帐7 y* `5 q8 j/ A [/ @" H
creditors ledger control account 应付帐款分类帐统制帐户) M+ e9 g+ d( x: n; X
current assets 流动资产
& s0 `& y$ c! Q current liabilities 流动负债
- V, g% k- @, U; N) }$ T2 A$ z current ratio 流动比率
, l; I( J" u4 V* U2 F- N4 W debenture 债券6 I" T8 r. Q/ X
debit 借方- C+ h# `4 ~) a. _1 z, t& B* `
debit advice 借项通知单(银行用)
; g# M4 ?1 e7 I* z: T% q8 a debit note 借项通知单
) r7 z/ ?- m% A8 l* z+ r debtors ledger 应收帐款分类帐 |3 y7 S6 U. D1 G7 W( X& ~
debtors ledger control account 应收帐款分类帐统制帐户
1 O2 d+ h/ @( G( y del credere commission 担保还款佣金/ ?0 p# w, h- D
deficit 亏绌8 ]8 s* I3 v$ K5 _) N, W
depreciation 折旧: T' |, S& O$ {4 a
depreciation account method 折旧帐法
* S3 h M; r8 k( G* L; p& c/ D% m( s depreciation provision account method 折旧准备帐法 `/ D, o. _. n
direct expenses 直接费用
' f% v; G& K2 o$ {+ W' \' H direct material 直接原料 |
发表于 2012-8-16 08:57:55
