holder 持票人
8 J) E" j6 N/ a6 U% b honour the bill of exchange 结算票据8 C8 q, y! t% {! l1 ]. j; T' D
impersonal account 非人名帐户
' L% N3 C ]7 W# g imprest system 定额制度% {: B8 v: Z9 Q4 s5 w. q1 j4 R6 y8 u$ p
income determination 损益计算
8 d) S5 z0 b# `& F" M indirect expenses 间接费用/ t# t! s$ a3 c( P+ a
indirect material 间接原料
4 {) o; n1 j; i3 w indirect wages 间接工资: V, P1 l: D, k2 u0 k' |1 p, {. b
interest account method 利息帐法2 E* [2 j; P, K! f" l
interest suspense account method 预计利息帐法% |% X& T! i! ?$ ~6 Z1 @
invoice 发票& _& H' W- s1 z
issued at par 平价发行! _+ A+ S1 |5 @, l7 v M
issued at premium 溢价发行$ N" }1 e5 y2 S$ e
issued capital 已发行股本
; I- ]+ v/ a1 D8 x5 E0 M joint 共同
+ }& B8 L4 Y9 U R6 }* U joint venture 短期合营
, ]0 F3 l9 M; |7 t' i# ?! ?; g1 g joint venture account 短期合营帐
9 @( n* q3 C/ A S/ ?2 R! H, J( | journal 日记簿9 v. y/ B. A* e: ^* h% t- J
ledger 分类帐; b3 ^. P" E1 ^7 ^0 v+ u3 _
legal person 法人 C) R8 z5 M2 v! T' {
liabilities 负债 U3 ~4 h$ s* n3 ~# w" X# I
liquidity ratio 速动比率. l5 F9 `8 P1 B/ d+ H% w8 B
long-term liabilities 长期负债
$ J" [/ i2 f$ K manufacturing account 制造成本会计
# j* ?0 g- j/ _2 } margin 毛利率1 Y* b _6 O: j4 X) u# m: p, l
mark-up 加成% a/ T0 k& o2 v1 `! D2 S
match 配比0 p1 D- h `0 b( J. ]! s
materiality 重点钜数
# \8 \0 g0 I0 z& q4 Z, j! M9 [% N memorandum 备忘 h! O1 Z5 \6 b' w/ B5 H
memorandum joint venture account 短期合营备忘帐
3 P$ ~& \ s# C* _& `) z, Y& W memorandum of association 组织大纲
: P6 X+ u- E' U5 k* X+ [, ? minority balance 少量余额 i6 D. R! f- {
monthly statement 月结单
# q2 d' p8 t; P+ B7 w, x" L) ?& G net current assets 净流动资产, Y9 }( `5 g. v8 k- u( G- T$ [
net loss 净损失
4 }6 ^# U& k. O2 L/ V% b! x net profit 纯利& p/ K1 m, N( A/ z. m
net profit ratio 纯利率7 f, K$ V( b! }( G+ M& q, I
net purchases 购货净额
! t8 T+ m b0 M6 t net sales 销货净额
/ V6 n7 a! N' B0 j nominal account 虚帐户$ L/ a V- k: l3 ~: O
noting 公证文件! v- y3 h, l* z+ F5 h
noting charges 票据拒付手续费3 H8 n3 g1 i6 M4 z! Y
object clause 目标条款2 t4 h5 m2 h8 ]0 W; `
offer 认讲意图
- M4 i: O7 M' O opening stock 期初存货 |