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indirect material 间接原料 indirect wages 间接工资 interest account method 利息帐法 interest suspense account method 预计利息帐法 invoice 发票 issued at par 平价发行 issued at premium 溢价发行 issued capital 已发行股本 joint 共同 joint venture 短期合营 joint venture account 短期合营帐 journal 日记簿 ledger 分类帐 legal person 法人 liabilities 负债 liquidity ratio 速动比率 long-term liabilities 长期负债 manufacturing account 制造成本会计 margin 毛利率 mark-up 加成 match 配比 materiality 重点钜数 memorandum 备忘 memorandum joint venture account 短期合营备忘帐 memorandum of association 组织大纲 minority balance 少量余额 monthly statement 月结单 net current assets 净流动资产 net loss 净损失 net profit 纯利 net profit ratio 纯利率 net purchases 购货净额 net sales 销货净额 nominal account 虚帐户 noting 公证文件 noting charges 票据拒付手续费 object clause 目标条款 offer 认讲意图 opening stock 期初存货 opening entries 开帐分录 option 购买权 ordinary shares 普通股 overdraft 透支 overhead 间接费用 ownership 所有权 paid-up capital 己缴股本 par value 票面值 partnership 合伙企业 patent 专利权 payable on demand 随要随付 personal account 人名帐户 petty cash book 零用现金簿 petty cash voucher 零用现金凭单 posting 过帐 preference shares 优先股 premium 溢价 prepaid expenses 预付费用 prime cost 主要成本 pro rata 按比例分配 profit and loss account 损益帐 proprietor 资本主 provision for bad debts 呆帐准备 prudence 稳健保守 purchases account 购货帐 purchases journal 购货簿 purchases ledger 应付帐款分类帐 purchases ledger control account 应付帐款分类帐统制帐户 quantifiability and stable monetary measure 数量表达及稳定货币量度 quit concern 停止经营 real account 实帐户 realisation account 变产帐 receipts and payments account 现金收支帐 receipt in advance 预取收益 recurrent item 经常性项目 reducing balance depreciation method 余额递减折旧法 replacement 重置 retired bill 已赎回票据 returns inwards book 销货退回簿 return on capital employed 资本报酬率 returns outwards book 购货退出簿 revaluation depreciation method 重估折旧法 royalty 专利税 sales invoice 销货发票 sales journal 销货簿 sales ledger 应收帐款分类帐 sales ledger control account 应收帐款分类帐统制帐户 set-offs 抵销 several 个别 share 股份 share capital 股本 share certificate 股票 shareholders'equity 股东主权 shareholders'fund 股东资金 self-balancing 自平 self-balancing ledger 自平分类帐 single-entry bookkeeping 单式簿记 sinking fund 偿债基金 special book of original entry 特别原始簿 statement 报表 stock account 存货帐 stock records 存货记录簿 stock turnover rate 存货周转率 straight-line depreciation method 直线折旧法 subsidiary account 补助分类帐 super profit 超额利润 surplus 盈余 surplus and deficit 余绌 suspense account 暂记帐户 trade discount 营业折扣 trade-in 旧换新 trading account 购销帐 trading and profit and loss account 购销损益帐 transfer 转让 trial balance 试算表 trustee 信讬人 uncalled capital 未催缴股本 vendor account 出让人帐 work-in-progress 在制品 working capital ratio 营运资金比率 working paper 工作底稿 year-end stock taking 年终盘点存货 |
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