share capital 股本 r# @1 @( [& \
share certificate 股票6 Y/ y" V9 D; @: X6 E/ t+ ~
shareholders'equity 股东主权
9 c4 p& e% h' d! y' c2 j shareholders'fund 股东资金
6 z7 d9 `- \, t* S$ Q& o" k. l self-balancing 自平
+ f; X' u0 R0 ~$ k7 S |7 _: w self-balancing ledger 自平分类帐8 U8 P, J$ G3 a9 {0 k! Z
single-entry bookkeeping 单式簿记
4 [# K& `1 S- _ K sinking fund 偿债基金
2 J: w% b/ J: A4 s4 v0 a. m; W, M special book of original entry 特别原始簿4 N8 T m" ~4 p: f6 u
statement 报表
2 j1 a/ U+ }- }, @( ^$ c; ^8 n+ t stock account 存货帐
# X3 }* [: f5 X1 t; \; ]3 A, H. F stock records 存货记录簿
/ |- m8 |, ~5 l6 i stock turnover rate 存货周转率
5 K! W+ @" h4 `9 S straight-line depreciation method 直线折旧法" i8 K" O5 n6 i: S K8 ~% Y: {
subsidiary account 补助分类帐
; j }, L# z! h1 v! _ super profit 超额利润% L. t z: P5 ?# v
surplus 盈余
* V5 F: O) Y: e1 a7 n surplus and deficit 余绌
; G# X( x j: |* ~: w0 S# j suspense account 暂记帐户5 T! ^- b3 C( \; P4 X6 O
trade discount 营业折扣. [' K5 p1 N3 N! X; U
trade-in 旧换新) f8 ^4 K0 y/ o% D6 [# Q3 ^
trading account 购销帐* o1 E1 H3 Y3 Y8 H& W% [
trading and profit and loss account 购销损益帐2 Z% Z1 I" @. N5 Q* j" t6 j
transfer 转让
9 f [. |8 w E3 `4 n9 m0 @5 I/ j7 w9 o2 y trial balance 试算表0 u' S. q8 \0 u$ A& G4 C- ~" z
trustee 信讬人' n5 o" t4 f* _. W
uncalled capital 未催缴股本# z. b9 v' Q2 q# Q. M; K4 F2 u H
vendor account 出让人帐+ R4 C8 k5 e1 X( n% x
work-in-progress 在制品
( {: \' M; g+ c8 y, |" |1 k: e working capital ratio 营运资金比率
" z5 f+ q! N" y) i6 f! G working paper 工作底稿
( I" Q! w/ n: u6 w! Q year-end stock taking 年终盘点存货 |
发表于 2012-8-16 08:57:55
