consignment account 寄銷帳
consignor 寄銷人
consistency 一貫原則
contingent liability 或有負(fù)債
contra 對(duì)銷
cost accounting 成本會(huì)計(jì)
cost of goods sold 銷貨成本
credit 貸方
credit advice 貸項(xiàng)通知單(銀行用)
credit note 貸項(xiàng)通知單
credit period allowed to trade debtors 應(yīng)收帳款賒帳期限
credit period received form trade creditors 應(yīng)付帳款賒帳期限
creditor 債權(quán)人
creditors ledger 應(yīng)付帳款分類帳
creditors ledger control account 應(yīng)付帳款分類帳統(tǒng)制帳戶
current assets 流動(dòng)資產(chǎn)
current liabilities 流動(dòng)負(fù)債
current ratio 流動(dòng)比率
debenture 債券
debit 借方
debit advice 借項(xiàng)通知單(銀行用)
debit note 借項(xiàng)通知單
debtors ledger 應(yīng)收帳款分類帳
debtors ledger control account 應(yīng)收帳款分類帳統(tǒng)制帳戶
del credere commission 擔(dān)保還款傭金
deficit 虧絀
depreciation 折舊
depreciation account method 折舊帳法
depreciation provision account method 折舊準(zhǔn)備帳法
direct expenses 直接費(fèi)用
direct material 直接原料
direct wages 直接工資
discount 貼現(xiàn)，折價(jià)
discounts allowed 銷貨折扣
discount column 折扣欄
discounts received 購貨折扣
discounting bill of exchange 票據(jù)貼現(xiàn)
discounting charge 貼現(xiàn)手續(xù)費(fèi)
dishonoured bill 拒付票據(jù)
double-entry bookkeeping 復(fù)式簿記
draft 匯票
drawee 受票人
drawer 發(fā)票人
drawings 提用
drawings account 提款帳
endorsement 背書
enter short 截線
entity 個(gè)體
error of commission 帳名調(diào)亂錯(cuò)誤
error of omission 遺漏錯(cuò)誤
error of original entry 原始分錄錯(cuò)誤
error of principle 原則性錯(cuò)誤
expenses 費(fèi)用
extract 抽取
facility extent 透支額度
factory overhead 間接制造成本
final accounts 決算表
finished goods 制成品
fixed assets 固定資產(chǎn)
floating charge 流動(dòng)抵押品
forfeiture 沒收
freehold 永久業(yè)權(quán)
general book of original entry 普通原始簿
general journal 日記簿
general ledger 總分類帳
going concern 繼續(xù)經(jīng)營
goods in transit 在運(yùn)品
goods repossessed value 資產(chǎn)收回價(jià)值
goods sent on consignment account 貨物寄銷帳
goodwill 商譽(yù)
gross loss 毛損
gross profit 毛利
gross profit ratio 毛利率
hire purchase 租購
hirer 租購公司
historical cost 歷史成本
holder 持票人
honour the bill of exchange 結(jié)算票據(jù)
impersonal account 非人名帳戶
imprest system 定額制度
income determination 損益計(jì)算
indirect expenses 間接費(fèi)用
indirect material 間接原料
indirect wages 間接工資
interest account method 利息帳法
interest suspense account method 預(yù)計(jì)利息帳法
invoice 發(fā)票
issued at par 平價(jià)發(fā)行
issued at premium 溢價(jià)發(fā)行
issued capital 已發(fā)行股本
joint 共同
joint venture 短期合營
joint venture account 短期合營帳
journal 日記簿
ledger 分類帳
legal person 法人
liabilities 負(fù)債
liquidity ratio 速動(dòng)比率
long-term liabilities 長期負(fù)債
manufacturing account 制造成本會(huì)計(jì)
margin 毛利率
mark-up 加成
consignor 寄銷人
consistency 一貫原則
contingent liability 或有負(fù)債
contra 對(duì)銷
cost accounting 成本會(huì)計(jì)
cost of goods sold 銷貨成本
credit 貸方
credit advice 貸項(xiàng)通知單(銀行用)
credit note 貸項(xiàng)通知單
credit period allowed to trade debtors 應(yīng)收帳款賒帳期限
credit period received form trade creditors 應(yīng)付帳款賒帳期限
creditor 債權(quán)人
creditors ledger 應(yīng)付帳款分類帳
creditors ledger control account 應(yīng)付帳款分類帳統(tǒng)制帳戶
current assets 流動(dòng)資產(chǎn)
current liabilities 流動(dòng)負(fù)債
current ratio 流動(dòng)比率
debenture 債券
debit 借方
debit advice 借項(xiàng)通知單(銀行用)
debit note 借項(xiàng)通知單
debtors ledger 應(yīng)收帳款分類帳
debtors ledger control account 應(yīng)收帳款分類帳統(tǒng)制帳戶
del credere commission 擔(dān)保還款傭金
deficit 虧絀
depreciation 折舊
depreciation account method 折舊帳法
depreciation provision account method 折舊準(zhǔn)備帳法
direct expenses 直接費(fèi)用
direct material 直接原料
direct wages 直接工資
discount 貼現(xiàn)，折價(jià)
discounts allowed 銷貨折扣
discount column 折扣欄
discounts received 購貨折扣
discounting bill of exchange 票據(jù)貼現(xiàn)
discounting charge 貼現(xiàn)手續(xù)費(fèi)
dishonoured bill 拒付票據(jù)
double-entry bookkeeping 復(fù)式簿記
draft 匯票
drawee 受票人
drawer 發(fā)票人
drawings 提用
drawings account 提款帳
endorsement 背書
enter short 截線
entity 個(gè)體
error of commission 帳名調(diào)亂錯(cuò)誤
error of omission 遺漏錯(cuò)誤
error of original entry 原始分錄錯(cuò)誤
error of principle 原則性錯(cuò)誤
expenses 費(fèi)用
extract 抽取
facility extent 透支額度
factory overhead 間接制造成本
final accounts 決算表
finished goods 制成品
fixed assets 固定資產(chǎn)
floating charge 流動(dòng)抵押品
forfeiture 沒收
freehold 永久業(yè)權(quán)
general book of original entry 普通原始簿
general journal 日記簿
general ledger 總分類帳
going concern 繼續(xù)經(jīng)營
goods in transit 在運(yùn)品
goods repossessed value 資產(chǎn)收回價(jià)值
goods sent on consignment account 貨物寄銷帳
goodwill 商譽(yù)
gross loss 毛損
gross profit 毛利
gross profit ratio 毛利率
hire purchase 租購
hirer 租購公司
historical cost 歷史成本
holder 持票人
honour the bill of exchange 結(jié)算票據(jù)
impersonal account 非人名帳戶
imprest system 定額制度
income determination 損益計(jì)算
indirect expenses 間接費(fèi)用
indirect material 間接原料
indirect wages 間接工資
interest account method 利息帳法
interest suspense account method 預(yù)計(jì)利息帳法
invoice 發(fā)票
issued at par 平價(jià)發(fā)行
issued at premium 溢價(jià)發(fā)行
issued capital 已發(fā)行股本
joint 共同
joint venture 短期合營
joint venture account 短期合營帳
journal 日記簿
ledger 分類帳
legal person 法人
liabilities 負(fù)債
liquidity ratio 速動(dòng)比率
long-term liabilities 長期負(fù)債
manufacturing account 制造成本會(huì)計(jì)
margin 毛利率
mark-up 加成