opening entries 开帐分录9 ~* u. ]' G/ q- E0 k
option 购买权
3 \: Z8 A+ i. Q ordinary shares 普通股
' E+ G( C; G- m& m" i' A overdraft 透支3 i1 R! M- y: }
overhead 间接费用' I6 I5 J9 \: X3 u! ?) W& y. p0 W' g
ownership 所有权
" `, y- R4 q' A! g, ]( r; i8 N) G2 B, H paid-up capital 己缴股本
; h4 Z o9 Q% ?2 l z par value 票面值% _! N% L) i, }2 z4 y: N6 @
partnership 合伙企业
3 d/ M4 O! m3 P patent 专利权
$ F4 p6 e i; J# O% [. {3 _! T/ M payable on demand 随要随付
1 a" p) n/ `8 j. M personal account 人名帐户
; c* h% K! X2 @# u3 O# z( } petty cash book 零用现金簿4 ~' |5 s! ]7 l; R) e
petty cash voucher 零用现金凭单
5 v; T. u- W& d: c9 N) ] posting 过帐: Y. M7 T( G2 C; J; l3 a i
preference shares 优先股
~$ U% X1 b, X9 r* q# {# `9 c premium 溢价2 S' k7 l& m7 |- n8 m" w
prepaid expenses 预付费用* I% ^- `( L& `9 V* |6 _& k
prime cost 主要成本
0 t5 _, Y/ u7 t7 ^$ f& O1 n pro rata 按比例分配
9 P! ~! k* R7 ^0 ]) K profit and loss account 损益帐
8 k7 w# }2 y2 }' Y5 ^. G proprietor 资本主6 N; C! q+ @0 E2 G* y
provision for bad debts 呆帐准备+ g9 R+ b, j! q( i# C. S
prudence 稳健保守
7 _& p1 [2 p- M. L1 T0 \ purchases account 购货帐
! q. w7 E" \+ \+ N w purchases journal 购货簿! [4 u- G c( V8 C8 E
purchases ledger 应付帐款分类帐
% l1 G8 m. A3 X! r, {8 u% H purchases ledger control account 应付帐款分类帐统制帐户
?+ a9 c& G0 W& h5 r# z quantifiability and stable monetary measure 数量表达及稳定货币量度, w8 @2 b8 j) j. m2 O W
quit concern 停止经营
, l* ?$ t( g+ k& a* E: G7 r5 f9 D real account 实帐户* ]6 Y( D# d; o
realisation account 变产帐
M% p; v/ z0 k2 n {+ E receipts and payments account 现金收支帐+ R2 T# j# X: j0 l1 e/ E* p# w
receipt in advance 预取收益: `8 J( p6 N7 k
recurrent item 经常性项目
* V4 F' g: k* E. Q5 b reducing balance depreciation method 余额递减折旧法
' F& T0 v0 s$ C0 Y$ v- L* G" P replacement 重置
# t; E& Y |# \# {, U' } retired bill 已赎回票据) O) t. m! S1 u3 o: f- ?
returns inwards book 销货退回簿0 J6 x; z/ {6 P9 k8 Z
return on capital employed 资本报酬率) X7 B0 H" Z4 J( }6 _6 _
returns outwards book 购货退出簿4 k* E' `2 z$ ]& `$ I
revaluation depreciation method 重估折旧法/ Y$ c8 N) S l: {0 E
royalty 专利税
W2 L h% w$ p& B/ o" l# } sales invoice 销货发票/ B2 e& a* g) |, Z" q/ B
sales journal 销货簿
7 N# {1 Z- U9 ^: y sales ledger 应收帐款分类帐; c( F' k- `/ ^$ c
sales ledger control account 应收帐款分类帐统制帐户! t K! g O3 ?7 {% z3 [
set-offs 抵销
+ E! j: K/ t0 B7 h t2 S; c several 个别& ^% l8 _7 [. O8 A
share 股份 |
发表于 2012-8-16 08:57:55
