認(rèn)講意圖 offer
暫記帳戶 suspense account
銷貨成本 cost of goods sold
銷貨折扣 discounts allowed
銷貨退回簿 returns inwards book
銷貨凈額 net sales
銷貨發(fā)票 sales invoice
銷貨簿 sales journal
調(diào)整 adjustment
制造成本會(huì)計(jì) manufacturing account
數(shù)量表達(dá)及穩(wěn)定貨幣量度 quantifiability and stable monetary measure
隨要隨付 payable on demand
余絀 surplus and deficit
遺漏錯(cuò)誤 error of omission
余額承上 balance brought down
余額承前 balance brought forward
余額遞減折舊法 reducing balance depreciation method
余額轉(zhuǎn)下 balance carried down
歷史成本 historical cost
擔(dān)保還款傭金 del credere commission
總分類帳 general ledger
應(yīng)付帳款分類帳 creditors ledger, purchases ledger
應(yīng)付帳款分類帳統(tǒng)制帳戶 creditors ledger control account, purchases ledger control account
應(yīng)收帳款分類帳 debtors ledger, sales ledger
應(yīng)收帳款分類帳統(tǒng)制帳戶 debtors ledger control account, sales ledger control account
應(yīng)計(jì)收益 accrued income
虧絀 deficit
購(gòu)貨折扣 discounts received
購(gòu)貨退出簿 returns outwards book
購(gòu)貨帳 purchases account
購(gòu)貨凈額 net purchases
購(gòu)貨簿 purchases journal
營(yíng)業(yè)折扣 trade discount
購(gòu)銷帳 trading account
購(gòu)銷損益帳 trading and profit and loss account
優(yōu)先股 preference shares
應(yīng)付帳款賒帳期限 credit period received form trade creditors
應(yīng)付票據(jù) bill payable
應(yīng)收帳款賒帳期限 credit period allowed to trade debtors
應(yīng)收票據(jù) bill receivable
應(yīng)計(jì)基礎(chǔ) accrued basis
購(gòu)買(mǎi)權(quán) option
償債基金 sinking fund
營(yíng)運(yùn)資金比率 working capital ratio
轉(zhuǎn)讓 transfer
舊換新 trade-in
穩(wěn)健保守 conservatism, prudence
簿記 bookkeeping
繼續(xù)經(jīng)營(yíng) going concern
變產(chǎn)帳 realisation account
贖回資本準(zhǔn)備金 capital redemption reserve fund
英漢會(huì)計(jì)詞匯
accept 接納
acceptance 承兌
accepted draft/bill 已承兌匯票
acceptor 承兌人
account 科目，帳戶
account for 說(shuō)明
account sales 承銷清單
accounting equation 會(huì)計(jì)等式
accrued basis 應(yīng)計(jì)基礎(chǔ)
accrued income 應(yīng)計(jì)收益
accumulated fund 累積基金
actual cost 實(shí)際成本
adjustment 調(diào)整
allocation 分配
application and allotment 申請(qǐng)及分配
apportionment 分?jǐn)?BR> appropriation account 盈余分撥帳
articles of association 組織章程
assets 資產(chǎn)
authorised capital 法定股本
autopay 自動(dòng)轉(zhuǎn)帳
bad debts 呆帳
balance brought down 余額承上
balance brought forward 余額承前
balance carried down 余額轉(zhuǎn)下
balance sheet 資產(chǎn)負(fù)債表
bank reconciliation statement 銀行往來(lái)調(diào)節(jié)表
bill of exchange, draft 匯票
bill payable 應(yīng)付票據(jù)
bill receivable 應(yīng)收票據(jù)
book of original entry 原始分錄簿
bookkeeping 簿記
business entity 企業(yè)個(gè)體
call 催繳股款
called-up capital 己催繳股本
calls in arrear 欠付催繳股款
capital 資本
capital employed 動(dòng)用資金
capital expenditure 資本支出
capital redemption reserve fund 贖回資本準(zhǔn)備金
cash book 現(xiàn)金日記簿
cash discount 現(xiàn)金折扣
cash in hand 手存現(xiàn)金
closing stock 期未存貨
compensating error 抵銷性錯(cuò)誤
complete reversal of entries 記帳時(shí)借貸方互調(diào)
conservatism 穩(wěn)健保守
consignee 承銷人
consignment 寄銷
暫記帳戶 suspense account
銷貨成本 cost of goods sold
銷貨折扣 discounts allowed
銷貨退回簿 returns inwards book
銷貨凈額 net sales
銷貨發(fā)票 sales invoice
銷貨簿 sales journal
調(diào)整 adjustment
制造成本會(huì)計(jì) manufacturing account
數(shù)量表達(dá)及穩(wěn)定貨幣量度 quantifiability and stable monetary measure
隨要隨付 payable on demand
余絀 surplus and deficit
遺漏錯(cuò)誤 error of omission
余額承上 balance brought down
余額承前 balance brought forward
余額遞減折舊法 reducing balance depreciation method
余額轉(zhuǎn)下 balance carried down
歷史成本 historical cost
擔(dān)保還款傭金 del credere commission
總分類帳 general ledger
應(yīng)付帳款分類帳 creditors ledger, purchases ledger
應(yīng)付帳款分類帳統(tǒng)制帳戶 creditors ledger control account, purchases ledger control account
應(yīng)收帳款分類帳 debtors ledger, sales ledger
應(yīng)收帳款分類帳統(tǒng)制帳戶 debtors ledger control account, sales ledger control account
應(yīng)計(jì)收益 accrued income
虧絀 deficit
購(gòu)貨折扣 discounts received
購(gòu)貨退出簿 returns outwards book
購(gòu)貨帳 purchases account
購(gòu)貨凈額 net purchases
購(gòu)貨簿 purchases journal
營(yíng)業(yè)折扣 trade discount
購(gòu)銷帳 trading account
購(gòu)銷損益帳 trading and profit and loss account
優(yōu)先股 preference shares
應(yīng)付帳款賒帳期限 credit period received form trade creditors
應(yīng)付票據(jù) bill payable
應(yīng)收帳款賒帳期限 credit period allowed to trade debtors
應(yīng)收票據(jù) bill receivable
應(yīng)計(jì)基礎(chǔ) accrued basis
購(gòu)買(mǎi)權(quán) option
償債基金 sinking fund
營(yíng)運(yùn)資金比率 working capital ratio
轉(zhuǎn)讓 transfer
舊換新 trade-in
穩(wěn)健保守 conservatism, prudence
簿記 bookkeeping
繼續(xù)經(jīng)營(yíng) going concern
變產(chǎn)帳 realisation account
贖回資本準(zhǔn)備金 capital redemption reserve fund
英漢會(huì)計(jì)詞匯
accept 接納
acceptance 承兌
accepted draft/bill 已承兌匯票
acceptor 承兌人
account 科目，帳戶
account for 說(shuō)明
account sales 承銷清單
accounting equation 會(huì)計(jì)等式
accrued basis 應(yīng)計(jì)基礎(chǔ)
accrued income 應(yīng)計(jì)收益
accumulated fund 累積基金
actual cost 實(shí)際成本
adjustment 調(diào)整
allocation 分配
application and allotment 申請(qǐng)及分配
apportionment 分?jǐn)?BR> appropriation account 盈余分撥帳
articles of association 組織章程
assets 資產(chǎn)
authorised capital 法定股本
autopay 自動(dòng)轉(zhuǎn)帳
bad debts 呆帳
balance brought down 余額承上
balance brought forward 余額承前
balance carried down 余額轉(zhuǎn)下
balance sheet 資產(chǎn)負(fù)債表
bank reconciliation statement 銀行往來(lái)調(diào)節(jié)表
bill of exchange, draft 匯票
bill payable 應(yīng)付票據(jù)
bill receivable 應(yīng)收票據(jù)
book of original entry 原始分錄簿
bookkeeping 簿記
business entity 企業(yè)個(gè)體
call 催繳股款
called-up capital 己催繳股本
calls in arrear 欠付催繳股款
capital 資本
capital employed 動(dòng)用資金
capital expenditure 資本支出
capital redemption reserve fund 贖回資本準(zhǔn)備金
cash book 現(xiàn)金日記簿
cash discount 現(xiàn)金折扣
cash in hand 手存現(xiàn)金
closing stock 期未存貨
compensating error 抵銷性錯(cuò)誤
complete reversal of entries 記帳時(shí)借貸方互調(diào)
conservatism 穩(wěn)健保守
consignee 承銷人
consignment 寄銷