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货物寄销帐 goods sent on consignment account 票面值 par value 接纳 accept 净流动资产 net current assets 速动比率 liquidity ratio 寄销 consignment 寄销人 consignor 寄销帐 consignment account 票据拒付手续费 noting charges 票据贴现 discounting bill of exchange 组织大纲 memorandum of association 组织章程 articles of association 商誉 goodwill 贷方 credit 贷项通知单 credit note 贷项通知单(银行用) credit advice 提用 drawings 提款帐 drawings account 费用 expenses 期未存货 closing stock 期初存货 opening stock 单式簿记 single-entry bookkeeping 备忘 memorandum 补助分类帐 subsidiary account 报表 statement 贴现 discount 发票 invoice 发票人 drawer 间接工资 indirect wages 贴现手续费 discounting charge 普通股 ordinary shares 普通日记簿 general journal 普通原始簿 general book of original entry 间接原料 indirect material 间接费用 indirect expenses, overhead 间接制造成本 factory overhead 开帐分录 opening entries 结帐分录 closing entries 短期合营 joint venture 短期合营帐 joint venture account 短期合营备忘帐 memorandum joint venture account 结算票据 honour the bill of exchange 超额利润 super profit 资本 capital 资本主 proprietor 资本支出 capital expenditure 资本报酬率 return on capital employed 零用现金凭单 petty cash voucher 零用现金簿 petty cash book 债权人 creditor 债券 debenture 预计利息帐法 interest suspense account method 预付费用 prepaid expenses 预取收益 receipt in advance 会计等式 accounting equation 损益帐 profit and loss account 损益计算 income determination 过帐 posting 资产 assets 资产负债表 balance sheet 资产收回价值 goods repossessed value 试算表 trial balance 经常性项目 recurrent item 溢价 premium 溢价发行 issued at premium 催缴股款 call 银行往来调节表 bank reconciliation statement 复式簿记 double-entry bookkeeping 说明 account for 实帐户 real account 对销 contra 制成品 finished goods 汇票 bill of exchange, draft 实际成本 actual cost 截线 enter short 认讲意图 offer 暂记帐户 suspense account 销货成本 cost of goods sold 销货折扣 discounts allowed 销货退回簿 returns inwards book 销货净额 net sales 销货发票 sales invoice 销货簿 sales journal 调整 adjustment 制造成本会计 manufacturing account 数量表达及稳定货币量度 quantifiability and stable monetary measure 随要随付 payable on demand 余绌 surplus and deficit 遗漏错误 error of omission 余额承上 balance brought down 余额承前 balance brought forward 余额递减折旧法 reducing balance depreciation method 余额转下 balance carried down 历史成本 historical cost 担保还款佣金 del credere commission 总分类帐 general ledger 应付帐款分类帐 creditors ledger, purchases ledger 应付帐款分类帐统制帐户 creditors ledger control account, purchases ledger control account 应收帐款分类帐 debtors ledger, sales ledger 应收帐款分类帐统制帐户 debtors ledger control account, sales ledger control account 应计收益 accrued income 亏绌 deficit 购货折扣 discounts received 购货退出簿 returns outwards book 购货帐 purchases account 购货净额 net purchases 购货簿 purchases journal 营业折扣 trade discount 购销帐 trading account 购销损益帐 trading and profit and loss account 优先股 preference shares 应付帐款赊帐期限 credit period received form trade creditors 应付票据 bill payable 应收帐款赊帐期限 credit period allowed to trade debtors 应收票据 bill receivable 应计基础 accrued basis 购买权 option 偿债基金 sinking fund 营运资金比率 working capital ratio 转让 transfer 旧换新 trade-in 稳健保守 conservatism, prudence 簿记 bookkeeping 继续经营 going concern 变产帐 realisation account 赎回资本准备金 capital redemption reserve fund |
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