share capital 股本9 v( t1 k7 y$ X- O8 g1 p/ J
share certificate 股票
7 F. A. o4 y7 t! z& V1 @ shareholders'equity 股东主权
* N w1 R' Y+ W: a shareholders'fund 股东资金
: ~) ?/ k& ^; T4 k7 M( Q self-balancing 自平+ s5 R0 a: @( }, F, }: P" j/ T3 n
self-balancing ledger 自平分类帐
) e3 i6 G/ u( F single-entry bookkeeping 单式簿记
4 ~0 q$ g1 b' H& d+ K sinking fund 偿债基金
, q [' ?! w8 j$ F2 N special book of original entry 特别原始簿4 ~. J; \$ ^# ^4 c: a, b
statement 报表
8 ]! u) o! Q# Z stock account 存货帐
# ?( V+ e! P/ z8 O stock records 存货记录簿' }2 V; C& f- \& w
stock turnover rate 存货周转率
/ c9 A/ H) H/ Y; { straight-line depreciation method 直线折旧法
# y1 z4 @" w; L7 H s# \2 M subsidiary account 补助分类帐
. n% o6 w d7 |: p$ S+ w8 I super profit 超额利润
: l+ i7 t$ W. |; A" U; c surplus 盈余2 r. a- h( x3 F+ m- E- ]: C
surplus and deficit 余绌3 y( ]( H3 w6 r% _1 ^
suspense account 暂记帐户
, W1 ? y' T6 K Q+ d trade discount 营业折扣
* ~* T- I1 j/ r g3 I trade-in 旧换新, T) r6 O, I3 Q! G: W3 O
trading account 购销帐5 p/ X7 \" S8 _ |9 v4 D) R
trading and profit and loss account 购销损益帐. R3 j" [0 X% k6 I" v
transfer 转让
; z/ g3 z& {3 c7 @ trial balance 试算表
( e6 s0 N: e9 J: S7 o! | trustee 信讬人8 [1 j4 L+ L T7 M- U& ?7 s
uncalled capital 未催缴股本" ]6 ? A" c; O1 W) i
vendor account 出让人帐
0 ]# g! p, i/ D) B% J- G2 r! k work-in-progress 在制品
- O4 r0 { r* W) `& {9 v x9 J, V working capital ratio 营运资金比率( j. I. [$ @6 U
working paper 工作底稿6 n* I: G% y: k' \
year-end stock taking 年终盘点存货 |