match 配比
materiality 重點(diǎn)鉅數(shù)
memorandum 備忘
memorandum joint venture account 短期合營(yíng)備忘帳
memorandum of association 組織大綱
minority balance 少量余額
monthly statement 月結(jié)單
net current assets 凈流動(dòng)資產(chǎn)
net loss 凈損失
net profit 純利
net profit ratio 純利率
net purchases 購(gòu)貨凈額
net sales 銷(xiāo)貨凈額
nominal account 虛帳戶
noting 公證文件
noting charges 票據(jù)拒付手續(xù)費(fèi)
object clause 目標(biāo)條款
offer 認(rèn)講意圖
opening stock 期初存貨
opening entries 開(kāi)帳分錄
option 購(gòu)買(mǎi)權(quán)
ordinary shares 普通股
overdraft 透支
overhead 間接費(fèi)用
ownership 所有權(quán)
paid-up capital 己繳股本
par value 票面值
partnership 合伙企業(yè)
patent 專(zhuān)利權(quán)
payable on demand 隨要隨付
personal account 人名帳戶
petty cash book 零用現(xiàn)金簿
petty cash voucher 零用現(xiàn)金憑單
posting 過(guò)帳
preference shares 優(yōu)先股
premium 溢價(jià)
prepaid expenses 預(yù)付費(fèi)用
prime cost 主要成本
pro rata 按比例分配
profit and loss account 損益帳
proprietor 資本主
provision for bad debts 呆帳準(zhǔn)備
prudence 穩(wěn)健保守
purchases account 購(gòu)貨帳
purchases journal 購(gòu)貨簿
purchases ledger 應(yīng)付帳款分類(lèi)帳
purchases ledger control account 應(yīng)付帳款分類(lèi)帳統(tǒng)制帳戶
quantifiability and stable monetary measure 數(shù)量表達(dá)及穩(wěn)定貨幣量度
quit concern 停止經(jīng)營(yíng)
real account 實(shí)帳戶
realisation account 變產(chǎn)帳
receipts and payments account 現(xiàn)金收支帳
receipt in advance 預(yù)取收益
recurrent item 經(jīng)常性項(xiàng)目
reducing balance depreciation method 余額遞減折舊法
replacement 重置
retired bill 已贖回票據(jù)
returns inwards book 銷(xiāo)貨退回簿
return on capital employed 資本報(bào)酬率
returns outwards book 購(gòu)貨退出簿
revaluation depreciation method 重估折舊法
royalty 專(zhuān)利稅
sales invoice 銷(xiāo)貨發(fā)票
sales journal 銷(xiāo)貨簿
sales ledger 應(yīng)收帳款分類(lèi)帳
sales ledger control account 應(yīng)收帳款分類(lèi)帳統(tǒng)制帳戶
set-offs 抵銷(xiāo)
several 個(gè)別
share 股份
share capital 股本
share certificate 股票
shareholders’equity 股東主權(quán)
shareholders’fund 股東資金
self-balancing 自平
self-balancing ledger 自平分類(lèi)帳
single-entry bookkeeping 單式簿記
sinking fund 償債基金
special book of original entry 特別原始簿
statement 報(bào)表
stock account 存貨帳
stock records 存貨記錄簿
stock turnover rate 存貨周轉(zhuǎn)率
straight-line depreciation method 直線折舊法
subsidiary account 補(bǔ)助分類(lèi)帳
super profit 超額利潤(rùn)
surplus 盈余
surplus and deficit 余絀
suspense account 暫記帳戶
trade discount 營(yíng)業(yè)折扣
trade-in 舊換新
trading account 購(gòu)銷(xiāo)帳
trading and profit and loss account 購(gòu)銷(xiāo)損益帳
transfer 轉(zhuǎn)讓
trial balance 試算表
trustee 信讬人
uncalled capital 未催繳股本
vendor account 出讓人帳
work-in-progress 在制品
working capital ratio 營(yíng)運(yùn)資金比率
working paper 工作底稿
year-end stock taking 年終盤(pán)點(diǎn)存貨
materiality 重點(diǎn)鉅數(shù)
memorandum 備忘
memorandum joint venture account 短期合營(yíng)備忘帳
memorandum of association 組織大綱
minority balance 少量余額
monthly statement 月結(jié)單
net current assets 凈流動(dòng)資產(chǎn)
net loss 凈損失
net profit 純利
net profit ratio 純利率
net purchases 購(gòu)貨凈額
net sales 銷(xiāo)貨凈額
nominal account 虛帳戶
noting 公證文件
noting charges 票據(jù)拒付手續(xù)費(fèi)
object clause 目標(biāo)條款
offer 認(rèn)講意圖
opening stock 期初存貨
opening entries 開(kāi)帳分錄
option 購(gòu)買(mǎi)權(quán)
ordinary shares 普通股
overdraft 透支
overhead 間接費(fèi)用
ownership 所有權(quán)
paid-up capital 己繳股本
par value 票面值
partnership 合伙企業(yè)
patent 專(zhuān)利權(quán)
payable on demand 隨要隨付
personal account 人名帳戶
petty cash book 零用現(xiàn)金簿
petty cash voucher 零用現(xiàn)金憑單
posting 過(guò)帳
preference shares 優(yōu)先股
premium 溢價(jià)
prepaid expenses 預(yù)付費(fèi)用
prime cost 主要成本
pro rata 按比例分配
profit and loss account 損益帳
proprietor 資本主
provision for bad debts 呆帳準(zhǔn)備
prudence 穩(wěn)健保守
purchases account 購(gòu)貨帳
purchases journal 購(gòu)貨簿
purchases ledger 應(yīng)付帳款分類(lèi)帳
purchases ledger control account 應(yīng)付帳款分類(lèi)帳統(tǒng)制帳戶
quantifiability and stable monetary measure 數(shù)量表達(dá)及穩(wěn)定貨幣量度
quit concern 停止經(jīng)營(yíng)
real account 實(shí)帳戶
realisation account 變產(chǎn)帳
receipts and payments account 現(xiàn)金收支帳
receipt in advance 預(yù)取收益
recurrent item 經(jīng)常性項(xiàng)目
reducing balance depreciation method 余額遞減折舊法
replacement 重置
retired bill 已贖回票據(jù)
returns inwards book 銷(xiāo)貨退回簿
return on capital employed 資本報(bào)酬率
returns outwards book 購(gòu)貨退出簿
revaluation depreciation method 重估折舊法
royalty 專(zhuān)利稅
sales invoice 銷(xiāo)貨發(fā)票
sales journal 銷(xiāo)貨簿
sales ledger 應(yīng)收帳款分類(lèi)帳
sales ledger control account 應(yīng)收帳款分類(lèi)帳統(tǒng)制帳戶
set-offs 抵銷(xiāo)
several 個(gè)別
share 股份
share capital 股本
share certificate 股票
shareholders’equity 股東主權(quán)
shareholders’fund 股東資金
self-balancing 自平
self-balancing ledger 自平分類(lèi)帳
single-entry bookkeeping 單式簿記
sinking fund 償債基金
special book of original entry 特別原始簿
statement 報(bào)表
stock account 存貨帳
stock records 存貨記錄簿
stock turnover rate 存貨周轉(zhuǎn)率
straight-line depreciation method 直線折舊法
subsidiary account 補(bǔ)助分類(lèi)帳
super profit 超額利潤(rùn)
surplus 盈余
surplus and deficit 余絀
suspense account 暫記帳戶
trade discount 營(yíng)業(yè)折扣
trade-in 舊換新
trading account 購(gòu)銷(xiāo)帳
trading and profit and loss account 購(gòu)銷(xiāo)損益帳
transfer 轉(zhuǎn)讓
trial balance 試算表
trustee 信讬人
uncalled capital 未催繳股本
vendor account 出讓人帳
work-in-progress 在制品
working capital ratio 營(yíng)運(yùn)資金比率
working paper 工作底稿
year-end stock taking 年終盤(pán)點(diǎn)存貨