holder 持票人
0 D; t) t! e3 F0 ?0 ] honour the bill of exchange 结算票据
" @& n7 p$ G( X0 R i& | impersonal account 非人名帐户) F2 S) f V+ ]; Z. v/ Y& U6 S) t" Y% h
imprest system 定额制度
# a' T6 V7 h4 {, b1 |9 B5 k8 I6 X5 j2 j income determination 损益计算
# z$ w; x2 X1 p9 s4 b2 J( s indirect expenses 间接费用+ i+ B6 _, b7 F
indirect material 间接原料
& z, V) u+ B$ m/ m# d- r- e indirect wages 间接工资
# |1 Y( V8 ^4 W7 p7 G interest account method 利息帐法
, `# k ]2 s; c% a( r interest suspense account method 预计利息帐法8 M# g3 H, W [- f( P4 s
invoice 发票" x/ a& T; g) y9 b4 `% g
issued at par 平价发行
) d' B# R9 O7 i! K' A issued at premium 溢价发行
! ?& u, \1 A" r3 h6 a issued capital 已发行股本
@$ t5 u8 z/ W joint 共同4 ^9 @8 H7 U2 D, s
joint venture 短期合营
p2 B! }6 s* K$ A: j* y) x joint venture account 短期合营帐+ ^: _2 n/ a. H9 b0 K b' k
journal 日记簿
4 ^1 a: L4 x; S9 j ledger 分类帐: Y( b! J0 s) r+ q
legal person 法人+ E7 r' i6 c7 L: _
liabilities 负债
: V7 U& n3 l s+ L; B7 x6 G liquidity ratio 速动比率
+ o. h! W! s# P8 F long-term liabilities 长期负债3 d" h5 g7 W/ F% L
manufacturing account 制造成本会计- F& y }. h% _- e5 s) p
margin 毛利率
0 `6 r( n% V, f% D, d mark-up 加成7 O C: g+ w2 x) `( U
match 配比: m- @' C- Y+ W' M0 x/ n
materiality 重点钜数
5 L' O# v: Z% @* U, t6 `. Z, z: J memorandum 备忘
: x) v! [- ~) A; B memorandum joint venture account 短期合营备忘帐
, W0 o' B8 ?8 Y) J9 D: m memorandum of association 组织大纲. o% T( J/ m4 V5 R6 f I/ {. j
minority balance 少量余额* g% Z2 q( F/ X& D# g$ h7 m
monthly statement 月结单
" S/ z4 N) C7 K4 a! d G: u: e9 I net current assets 净流动资产
- w t; l% C5 L/ Y+ j# o net loss 净损失! U, Q' C/ t0 ]" |
net profit 纯利
( t6 V7 F' F) L net profit ratio 纯利率/ d/ `% ?# ~9 n' x6 F( y( U/ Y
net purchases 购货净额
9 I- l1 S5 I- O) h+ } net sales 销货净额
: X- ]. p+ A/ ^) r/ H! u- r nominal account 虚帐户/ S1 O3 n# |6 t- A- ~
noting 公证文件
6 k3 I; \- Y0 S2 ^/ I( n noting charges 票据拒付手续费' {. B: M" f" q; X
object clause 目标条款
4 J) J/ G: ~7 e3 V1 K& t offer 认讲意图
( S( F6 L% H) C. T opening stock 期初存货 |
发表于 2012-8-16 08:57:55
