原始分錄錯(cuò)誤 error of original entry
原始分錄簿 book of original entry
原則性錯(cuò)誤 error of principle
流動(dòng)資產(chǎn) current assets
流動(dòng)負(fù)債 current liabilities
流動(dòng)比率 current ratio
流動(dòng)抵押品 floating charge
租購 hire purchase
租購公司 hirer
個(gè)體 entity
差額承上 balance brought down
差額承前 balance brought forward
差額轉(zhuǎn)下 balance carried down
帳戶 account
透支 overdraft
透支額度 facility extent
名調(diào)亂錯(cuò)誤 error of commission
現(xiàn)金日記簿 cash book
現(xiàn)金收支帳 receipts and payments account
現(xiàn)金折扣 cash discount
虛帳戶 nominal account
凈損失 net loss
累積基金 accumulated fund
停止經(jīng)營 quit concern
動(dòng)用資金 capital employed
專利稅 royalty
專利權(quán) patent
貨物寄銷帳 goods sent on consignment account
票面值 par value
接納 accept
凈流動(dòng)資產(chǎn) net current assets
速動(dòng)比率 liquidity ratio
寄銷 consignment
寄銷人 consignor
寄銷帳 consignment account
票據(jù)拒付手續(xù)費(fèi) noting charges
票據(jù)貼現(xiàn) discounting bill of exchange
組織大綱 memorandum of association
組織章程 articles of association
商譽(yù) goodwill
貸方 credit
貸項(xiàng)通知單 credit note
貸項(xiàng)通知單(銀行用) credit advice
提用 drawings
提款帳 drawings account
費(fèi)用 expenses
期未存貨 closing stock
期初存貨 opening stock
單式簿記 single-entry bookkeeping
備忘 memorandum
補(bǔ)助分類帳 subsidiary account
報(bào)表 statement
貼現(xiàn) discount
發(fā)票 invoice
發(fā)票人 drawer
間接工資 indirect wages
貼現(xiàn)手續(xù)費(fèi) discounting charge
普通股 ordinary shares
普通日記簿 general journal
普通原始簿 general book of original entry
間接原料 indirect material
間接費(fèi)用 indirect expenses, overhead
間接制造成本 factory overhead
開帳分錄 opening entries
結(jié)帳分錄 closing entries
短期合營 joint venture
短期合營帳 joint venture account
短期合營備忘帳 memorandum joint venture account
結(jié)算票據(jù) honour the bill of exchange
超額利潤 super profit
資本 capital
資本主 proprietor
資本支出 capital expenditure
資本報(bào)酬率 return on capital employed
零用現(xiàn)金憑單 petty cash voucher
零用現(xiàn)金簿 petty cash book
債權(quán)人 creditor
債券 debenture
預(yù)計(jì)利息帳法 interest suspense account method
預(yù)付費(fèi)用 prepaid expenses
預(yù)取收益 receipt in advance
會(huì)計(jì)等式 accounting equation
損益帳 profit and loss account
損益計(jì)算 income determination
過帳 posting
資產(chǎn) assets
資產(chǎn)負(fù)債表 balance sheet
資產(chǎn)收回價(jià)值 goods repossessed value
試算表 trial balance
經(jīng)常性項(xiàng)目 recurrent item
溢價(jià) premium
溢價(jià)發(fā)行 issued at premium
催繳股款 call
銀行往來調(diào)節(jié)表 bank reconciliation statement
復(fù)式簿記 double-entry bookkeeping
說明 account for
實(shí)帳戶 real account
對(duì)銷 contra
制成品 finished goods
匯票 bill of exchange, draft
實(shí)際成本 actual cost
截線 enter short
原始分錄簿 book of original entry
原則性錯(cuò)誤 error of principle
流動(dòng)資產(chǎn) current assets
流動(dòng)負(fù)債 current liabilities
流動(dòng)比率 current ratio
流動(dòng)抵押品 floating charge
租購 hire purchase
租購公司 hirer
個(gè)體 entity
差額承上 balance brought down
差額承前 balance brought forward
差額轉(zhuǎn)下 balance carried down
帳戶 account
透支 overdraft
透支額度 facility extent
名調(diào)亂錯(cuò)誤 error of commission
現(xiàn)金日記簿 cash book
現(xiàn)金收支帳 receipts and payments account
現(xiàn)金折扣 cash discount
虛帳戶 nominal account
凈損失 net loss
累積基金 accumulated fund
停止經(jīng)營 quit concern
動(dòng)用資金 capital employed
專利稅 royalty
專利權(quán) patent
貨物寄銷帳 goods sent on consignment account
票面值 par value
接納 accept
凈流動(dòng)資產(chǎn) net current assets
速動(dòng)比率 liquidity ratio
寄銷 consignment
寄銷人 consignor
寄銷帳 consignment account
票據(jù)拒付手續(xù)費(fèi) noting charges
票據(jù)貼現(xiàn) discounting bill of exchange
組織大綱 memorandum of association
組織章程 articles of association
商譽(yù) goodwill
貸方 credit
貸項(xiàng)通知單 credit note
貸項(xiàng)通知單(銀行用) credit advice
提用 drawings
提款帳 drawings account
費(fèi)用 expenses
期未存貨 closing stock
期初存貨 opening stock
單式簿記 single-entry bookkeeping
備忘 memorandum
補(bǔ)助分類帳 subsidiary account
報(bào)表 statement
貼現(xiàn) discount
發(fā)票 invoice
發(fā)票人 drawer
間接工資 indirect wages
貼現(xiàn)手續(xù)費(fèi) discounting charge
普通股 ordinary shares
普通日記簿 general journal
普通原始簿 general book of original entry
間接原料 indirect material
間接費(fèi)用 indirect expenses, overhead
間接制造成本 factory overhead
開帳分錄 opening entries
結(jié)帳分錄 closing entries
短期合營 joint venture
短期合營帳 joint venture account
短期合營備忘帳 memorandum joint venture account
結(jié)算票據(jù) honour the bill of exchange
超額利潤 super profit
資本 capital
資本主 proprietor
資本支出 capital expenditure
資本報(bào)酬率 return on capital employed
零用現(xiàn)金憑單 petty cash voucher
零用現(xiàn)金簿 petty cash book
債權(quán)人 creditor
債券 debenture
預(yù)計(jì)利息帳法 interest suspense account method
預(yù)付費(fèi)用 prepaid expenses
預(yù)取收益 receipt in advance
會(huì)計(jì)等式 accounting equation
損益帳 profit and loss account
損益計(jì)算 income determination
過帳 posting
資產(chǎn) assets
資產(chǎn)負(fù)債表 balance sheet
資產(chǎn)收回價(jià)值 goods repossessed value
試算表 trial balance
經(jīng)常性項(xiàng)目 recurrent item
溢價(jià) premium
溢價(jià)發(fā)行 issued at premium
催繳股款 call
銀行往來調(diào)節(jié)表 bank reconciliation statement
復(fù)式簿記 double-entry bookkeeping
說明 account for
實(shí)帳戶 real account
對(duì)銷 contra
制成品 finished goods
匯票 bill of exchange, draft
實(shí)際成本 actual cost
截線 enter short