會(huì)計(jì)英語(yǔ)術(shù)語(yǔ)解釋(編輯修改稿)
2025-04-30 23:24 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 module 模板network 網(wǎng)絡(luò)online processing 在線(xiàn)處理、聯(lián)機(jī)處理 purchases journal 購(gòu)貨日記賬sales journal 銷(xiāo)售日記賬server 服務(wù)器software 軟件special journal 特種日記賬、專(zhuān)用日記賬spreadsheet 試算表 subsidiary ledger 明細(xì)分類(lèi)賬、輔助分類(lèi)賬 第八章audit 審計(jì)、審核bank collection 銀行托收bank reconciliation 銀行往來(lái)對(duì)賬單、銀行存款余額調(diào)節(jié)表 bank statement 銀行對(duì)賬單、銀行結(jié)算清單check 支票puter virus 計(jì)算機(jī)病毒controller 財(cái)務(wù)主管deposit in transit 在途存款electronic funds transfer 電子資金調(diào)撥系統(tǒng)encryption 加密 firewalls 防火墻imprest system 定額備用金制度internal control 內(nèi)部控制nonsufficient funds（NSF）check 空頭支票outstanding check 在途支票、未兌付支票petty cash 零用現(xiàn)金、零用金、小額現(xiàn)款Trojan horse 木馬、特洛伊木馬voucher 付款憑證、傳票、憑單第九章Acidtest ratio酸性測(cè)試比率Agingofaccounts method賬齡分析法Allowance of Doubtful Accounts壞賬準(zhǔn)備Allowance for uncollectible accounts壞賬準(zhǔn)備Allowance method備抵法Baddebt expense壞賬損失Balancesheet approach決算表平衡法Collection period收賬日期Creditor債權(quán)人Day’s sales in receivables應(yīng)收賬款周轉(zhuǎn)天數(shù)Debtor債務(wù)人Default on a note不履行付款義務(wù)Direct writeoff method直接注銷(xiāo)法Discounting a note receivable應(yīng)收票據(jù)折價(jià)Dishonor of a note 沒(méi)有追索權(quán)Doubtfulaccount expense呆賬費(fèi)用Due date到期日Inestatement approach損益表方法Interest利息Interest period計(jì)息期Interest rate利率Maker of a note出票人Maturity date到期日Maturity value到期價(jià)值Note term票據(jù)條款Payee of a note持票人（收款票據(jù)）Percentofsales method銷(xiāo)貨百分比法Principal本金Principal amount本金金額Promissory note本票Quick ratio速動(dòng)比率Receivables應(yīng)收賬款Time時(shí)間Uncollectibleaccount expense壞賬損失第十章Accelerated depreciation method快速折舊法Amortization攤銷(xiāo)Brand names商標(biāo)名Capital expenditure資本支出Copyright版權(quán)Depletion expense折耗費(fèi)Depreciable cost折舊成本Doubledecliningbalance（DDB）depreciation method雙倍余額遞減法Estimated residual value估計(jì)殘值Estimated useful life估計(jì)使用年限Extraordinary repair非常維
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