direct wages 直接工资7 c- P/ ^0 D8 _) ?/ h* n" k
discount 贴现，折价. B* w C+ G" z4 Q
discounts allowed 销货折扣# Q! w, L4 Z4 |! \" j7 x
discount column 折扣栏
1 q- `2 ~. q* ~ discounts received 购货折扣# y6 M0 K& M3 ]" Z5 b0 d- J
discounting bill of exchange 票据贴现
6 e6 R# c5 [+ ]4 c+ _ discounting charge 贴现手续费8 b) e* N: V# b" O
dishonoured bill 拒付票据
. p3 v* ?- T- D; b) J) H* d: \+ w% N double-entry bookkeeping 复式簿记! M2 b/ j5 _% @$ o& c* b: C" B; m
draft 汇票
% O+ q: \( ~: Q$ V v7 F! l+ o# Z drawee 受票人
9 K# z" ]8 D) v+ _9 _ drawer 发票人
1 u2 ^8 R5 N) h! w F6 t$ d- F# ~ drawings 提用
/ h% @, V+ L6 h4 o drawings account 提款帐$ m* w/ g/ G6 f5 c {/ |: w' S
endorsement 背书
; N$ i+ z+ H; Z( v1 Q; h: I" o8 N* o enter short 截线
* b2 b1 x* T a- k' h entity 个体: X2 F! ~. e9 X0 N, v: ~
error of commission 帐名调乱错误
+ R _) a$ G0 J9 o error of omission 遗漏错误0 ?5 E# d$ Z( d9 Y7 f; e. u
error of original entry 原始分录错误- n+ U0 M7 C& r! O R% T+ O
error of principle 原则性错误" g2 G0 t/ a2 P0 i. N8 {
expenses 费用
3 Y+ { @0 W! `6 W2 r: Z extract 抽取
& Q ]2 B% m0 ]" \7 M3 F facility extent 透支额度/ A1 y& K$ e1 ^( b$ v
factory overhead 间接制造成本/ Z% o$ |3 r; w' i% E
final accounts 决算表3 S! b8 R7 y; X
finished goods 制成品" `+ ]( q t' u! U& v
fixed assets 固定资产
' u! f1 f: \7 W; S% d floating charge 流动抵押品4 T7 \- y6 I7 O g
forfeiture 没收, ~ i6 D0 l" N6 y- C) e8 r
freehold 永久业权' T+ {' i. t6 N5 [
general book of original entry 普通原始簿0 A' |$ v7 F( L% x) c) e1 E
general journal 日记簿) q3 j5 E+ y6 U
general ledger 总分类帐" M% s. v" Q9 I3 _- Q& X: J
going concern 继续经营
8 U5 u3 i5 U# _2 t$ R goods in transit 在运品7 U" z0 @4 Q q! m5 A
goods repossessed value 资产收回价值
' e) J+ J& p% i, @ goods sent on consignment account 货物寄销帐+ h$ h$ ~9 w( \3 g! r) p& J
goodwill 商誉- h I1 B9 D! r3 v0 b0 m
gross loss 毛损
7 R$ ]2 t( g6 _! a8 W8 Z0 `1 ` gross profit 毛利
0 q a4 u( @9 {* G" o* x gross profit ratio 毛利率2 X( r1 m2 i) E0 m( |( M) N; O# X
hire purchase 租购. n1 l, J; j0 a' U, s% x2 c
hirer 租购公司3 K7 s% [& U6 n% w5 M- R6 e0 o
historical cost 历史成本 |
发表于 2012-8-16 08:57:55
