direct wages 直接工资- s7 @5 H: R9 V3 s* z8 ]- G; G- P
discount 贴现，折价
8 z/ Q/ X% T# x discounts allowed 销货折扣8 ?# B7 ?* [6 Q! S* c
discount column 折扣栏1 E' ^, [$ |+ S7 H4 i: `
discounts received 购货折扣
/ l9 f8 f$ u0 J- M discounting bill of exchange 票据贴现+ y ?, d- H) X6 T o: K' [
discounting charge 贴现手续费
% u; ^: p% r' x) O! w dishonoured bill 拒付票据% ~3 C2 e; t' L# x( y
double-entry bookkeeping 复式簿记
0 g$ C: w% T* q2 u' k; a: Q. [ draft 汇票
( A: N5 B, c1 j5 B2 g6 n& [ drawee 受票人
( O& l7 M' B- ]% k- i8 a5 `2 Y3 \# C C drawer 发票人
6 A b# p. K$ O7 U, H2 ~0 P drawings 提用! [ k6 a( j& a0 @' }
drawings account 提款帐
+ p$ |. @: A* T2 A endorsement 背书
5 L, w0 {8 k) e6 E5 J8 v* ^ enter short 截线
( C0 V$ i9 d0 b5 l entity 个体" K J+ c4 f$ f9 r/ R! @) a
error of commission 帐名调乱错误
) T5 }' Q1 g5 P) | W) h% U5 h' l7 | error of omission 遗漏错误+ W7 \: r3 X; s" C: _2 t( Q
error of original entry 原始分录错误
: ^$ G) ^$ Q5 D error of principle 原则性错误9 {! v; v6 y' Q7 X$ m/ y7 H
expenses 费用9 N( l3 X/ H+ Q3 I# [; i; I
extract 抽取
% T: Q$ E+ Z' L. z2 c+ n facility extent 透支额度4 t9 H4 |, S7 x$ K* V9 e1 ?: C
factory overhead 间接制造成本8 ]) q3 H7 _ u% o# B% ]% v
final accounts 决算表) y1 ^) a* N; @( q; S; O/ @/ k
finished goods 制成品# p+ t, W* ?9 Z4 I ?
fixed assets 固定资产2 m1 b. _0 j- e. [" w0 t- q! S. J2 W
floating charge 流动抵押品
3 F" _' i3 c9 u! J4 F' i forfeiture 没收
8 b4 f B4 Q) | freehold 永久业权. y! {0 S# o" V8 \& j
general book of original entry 普通原始簿6 t1 Y7 Z% R0 P
general journal 日记簿, @' \( I# ]6 t4 l
general ledger 总分类帐/ i H# ~) \9 v- X8 M' l
going concern 继续经营% b5 m) T5 _& ~, W! x* a7 R" p' I
goods in transit 在运品2 X# g! _" X: d
goods repossessed value 资产收回价值& }2 Y, m5 V0 f9 \5 c8 Y$ w
goods sent on consignment account 货物寄销帐& Y: ^- z% N( D+ K" {9 l
goodwill 商誉2 j7 P1 c; k4 D& J- j4 a
gross loss 毛损 g* ^2 s1 U% F1 r" q
gross profit 毛利% E% h- Y; e9 n# T, ~. i
gross profit ratio 毛利率
. Y* i4 S$ O6 l, J, U hire purchase 租购) M0 a) Z1 O0 o- v. Q1 t
hirer 租购公司
% b7 C6 b5 q1 w u/ o historical cost 历史成本 |
发表于 2012-8-16 08:57:55
