國(guó)際會(huì)計(jì)英語(yǔ)術(shù)語(yǔ)-wenkub
2023-04-19 00:15:59 本頁(yè)面
【正文】 joint venture短期合營(yíng)帳 joint venture account短期合營(yíng)備忘帳 memorandum joint venture account結(jié)算票據(jù) honour the bill of exchange超額利潤(rùn) 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 ine determination過(guò)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(lái)調(diào)節(jié)表 bank reconciliation statement復(fù)式簿記 doubleentry bookkeeping說(shuō)明 account for實(shí)帳戶 real account對(duì)銷(xiāo) contra制成品 finished goods匯票 bill of exchange, draft實(shí)際成本 actual cost截線 enter short其它資產(chǎn) other assets 遞延資產(chǎn) deferred assets 債券發(fā)行成本 deferred bond issuance costs 長(zhǎng)期預(yù)付租金 longterm prepaid rent 長(zhǎng)期預(yù)付保險(xiǎn)費(fèi) longterm prepaid insurance 遞延所得稅資產(chǎn) deferred ine tax assets 預(yù)付退休金 prepaid pension cost 其它遞延資產(chǎn) other deferred assets 閑置資產(chǎn) idle assets 閑置資產(chǎn) idle assets 長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 longterm notes , accounts and overdue receivables 長(zhǎng)期應(yīng)收票據(jù) longterm notes receivable 長(zhǎng)期應(yīng)收帳款 longterm accounts receivable 催收帳款 overdue receivables 長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款關(guān)系人 longterm notes, accounts and overdue receivables related parties 其它長(zhǎng)期應(yīng)收款項(xiàng) other longterm receivables 備抵呆帳長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 allowance for uncollectible accounts longterm notes, accounts and overdue receivables 出租資產(chǎn) assets leased to others 出租資產(chǎn) assets leased to others 出租資產(chǎn) 重估增值 assets leased to others incremental value from revaluation 累積折舊 出租資產(chǎn) accumulated depreciation assets leased to others 存出保證金 refundable deposit資本公積 庫(kù)藏股票交易 additional paidin capital treasury stock transactions 保留盈余(或累積虧損)如需轉(zhuǎn)載，請(qǐng)注明來(lái)自FanE『翻譯中國(guó)』。// 累積盈虧 accumulated profit or loss 前期損益調(diào)整 prior period adjustments 本期損益 net ine or loss for current period雜項(xiàng)資產(chǎn) miscellaneous assets 受限制存款 certificate of deposit restricted 雜項(xiàng)資產(chǎn) 其它 miscellaneous assets other 負(fù)債 liabilities ~ 流動(dòng)負(fù)債 current liabilities 短期借款 shortterm borrowings(debt)如需轉(zhuǎn)載，請(qǐng)注明來(lái)自FanE『翻譯中國(guó)』。// premium(discount)如需轉(zhuǎn)載，請(qǐng)注明來(lái)自FanE『翻譯中國(guó)』。// 暫收款 temporary receipts 代收款 receipts under custody 估計(jì)售后服務(wù)/保固負(fù)債 estimated warranty liabilities 遞延所得稅負(fù)債 deferred ine tax liabilities 遞延兌換利益 deferred foreign exchange gain 業(yè)主(股東)如需轉(zhuǎn)載，請(qǐng)注明來(lái)自FanE『翻譯中國(guó)』。// 法定盈余公積 legal reserve 法定盈余公積 legal reserve 特別盈余公積 special reserve 意外損失準(zhǔn)備 contingency reserve 改良擴(kuò)充準(zhǔn)備 improvement and expansion reserve 償債準(zhǔn)備 special reserve for redemption of liabilities 其它特別盈余公積 other special reserve 未分配盈余(或累積虧損)如需轉(zhuǎn)載，請(qǐng)注明來(lái)自FanE『翻譯中國(guó)』。// retained earnings (accumulated deficit)如需轉(zhuǎn)載，請(qǐng)注明來(lái)自FanE『翻譯中國(guó)』。// 銀行透支 bank overdraft 銀行借款 bank loan 短期借款 業(yè)主 shortterm borrowings owners 短期借款 員工 shortterm borrowings employees 短期借款 關(guān)系人 shortterm borrowings related parties 短 期借款 其它 shortterm borrowings other 應(yīng)付短期票券 shortterm notes and bills payable 應(yīng)付商業(yè)本票 mercial paper payable 銀行承兌匯票 bank acceptance 其它應(yīng)付短期票券 other shortterm notes and bills payable 應(yīng)付短期票券折價(jià) discount on shortterm notes and bills payable 應(yīng)付票據(jù) notes payable 應(yīng)付票據(jù) notes payable 應(yīng)付票據(jù) 關(guān)系人 notes payable related parties 其它應(yīng)付票據(jù) other notes payable 應(yīng)付帳款 accounts pay able應(yīng)付帳款 關(guān)系人 accounts payable related parties 應(yīng)付所得稅 ine taxes payable 應(yīng)付所得稅 ine tax payable 應(yīng)付費(fèi)用 accrued expenses
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