opening entries 开帐分录' Z1 o0 ]% c6 O8 M$ Z7 ]- ?
option 购买权
2 }' b7 W4 Y3 v, L9 U! R ordinary shares 普通股
* Z- D O3 k N overdraft 透支: ?/ I, b" V/ e' g& ?
overhead 间接费用
9 V, n0 P0 a& ^8 h! K2 V ownership 所有权
( k' f$ {0 T* t* Y) l4 D7 r paid-up capital 己缴股本8 ^7 T P) @7 y+ z1 s
par value 票面值
3 P+ @9 o1 ~ @- s partnership 合伙企业 A7 o; c5 @+ c
patent 专利权
" t! O* p" e- \8 p payable on demand 随要随付
6 q6 s) P. b. M2 z* h+ N* {' e personal account 人名帐户
4 V+ s2 G- d0 \: } petty cash book 零用现金簿4 n, U! E# r( t
petty cash voucher 零用现金凭单
! D7 G6 \2 V( y6 T& e posting 过帐% f e6 l* S* m4 y! \& b
preference shares 优先股8 N, `. f0 K9 O9 E
premium 溢价. u- O7 X! S! Z% g( y
prepaid expenses 预付费用; n! _# L) m1 u Q- n9 P
prime cost 主要成本( W- w* [. H2 h* i4 E
pro rata 按比例分配
2 N) @+ H. f8 z* [ profit and loss account 损益帐
( T9 U3 Y2 }3 h proprietor 资本主
! w+ y0 S& r: f% S# a) G. N provision for bad debts 呆帐准备% o2 b' r* W: |
prudence 稳健保守
& ~4 ]# K0 \# x. J8 f9 F7 v8 L9 n# g purchases account 购货帐
- B8 Q5 d( M. f2 O9 v; W purchases journal 购货簿
E3 a5 Z a( K2 L: Z purchases ledger 应付帐款分类帐. g. O) y& P) X# m1 ~/ M& ^2 p4 v
purchases ledger control account 应付帐款分类帐统制帐户 s$ a$ U2 N l) F! N& j- W J
quantifiability and stable monetary measure 数量表达及稳定货币量度
" Q% ]/ r H: V6 p/ O2 ~; B quit concern 停止经营9 n0 `7 X o! M( h
real account 实帐户* d" f2 Z2 q6 s# v& a) w3 Z3 {
realisation account 变产帐* W& A2 n+ e5 v+ i4 H2 b2 P
receipts and payments account 现金收支帐
8 _. u. Z3 X D0 D- x I receipt in advance 预取收益 b% T) I" F3 V9 j
recurrent item 经常性项目
% ?( U! O1 ]9 O w. S9 N. b* K reducing balance depreciation method 余额递减折旧法
8 }3 J# K% C$ k0 u- O2 _ replacement 重置! x7 d5 h0 S8 i, x3 R6 b
retired bill 已赎回票据: u1 L3 ]6 Z. T, v# p
returns inwards book 销货退回簿
5 A8 p; p! i! j6 Q5 c$ m return on capital employed 资本报酬率1 o$ s. u$ y) A0 c# _8 g
returns outwards book 购货退出簿+ s* `/ \) ^5 R' P9 |6 ^
revaluation depreciation method 重估折旧法) w0 |6 t: V$ b, C6 _
royalty 专利税3 g0 F& B3 u+ A7 ~- z
sales invoice 销货发票2 e4 s( o- _6 ^8 W' U b2 u$ E
sales journal 销货簿
0 M H! w+ |& X# W sales ledger 应收帐款分类帐6 c0 c1 k/ U, \7 k
sales ledger control account 应收帐款分类帐统制帐户% t% d3 V; m3 {" K% ~, f: O7 R+ m3 a2 Q
set-offs 抵销0 A: N7 G$ S. Y: ~3 v1 c( Z1 p
several 个别
" T5 c( l* ]4 ^. g4 u share 股份 |
发表于 2012-8-16 08:57:55
