財務(wù)會計單詞表匯編(編輯修改稿)
2025-05-12 00:11 本頁面
【文章內(nèi)容簡介】 ion out 銷貨運費cost of goods sold 已售商品成本periodic inventory system 定期盤存制（實地盤存制）perpetual inventory system 永續(xù)盤存制（賬面盤存制）inventory n. 存貨，財產(chǎn)目錄，存貨盤存 v. 為…編制財產(chǎn)目錄money order 匯票、郵票 IOU n 借據(jù)（由I owe you 的讀音縮略轉(zhuǎn)義而成）posted check 遠期支票NSF 存款不足cash on hand 庫存現(xiàn)金cash in bank 銀行存款petty cash 零用現(xiàn)金sinking fund 償債基金bank reconciliation 銀行往來調(diào)節(jié)表bank statement 銀行對賬單， 銀行結(jié)單outstanding check 未兌現(xiàn)支票miscellaneous expense 雜項費用imprest petty cash fund 定額備用金uncollectible accounts 壞賬allowance for uncollectible accounts 壞賬準備、備抵壞賬writeoff 沖銷；減記；銷記aging schedule 賬齡分析表proceeds n 實得款項，收入，收款principal n 本金maturity value 到期值promissory notes 本票，期票dishonored notes 拒付票據(jù)contingent liability 或有負債accrued interest receivable 應(yīng)計應(yīng)收利息numerator n 分子denominator n 分母raw materials 原材料specific identification 個別認定法weightedaverage 加權(quán)平均法firstin firstout 先進先出法lastin firstout 后進先出法lower of cost or market 成本與市價孰低法deterioration n 惡化 變質(zhì)obsolescence n 廢棄writedown 減記（賬面價值）至replacement cost 重置成本net realizable value 凈實現(xiàn)價值disposed n 清理itembyitem method 逐項比較法loss due to market decline of inventory 存貨跌價損失allowance for loss due to market decline of inventory 存貨跌價準備retail method 零售價法gross profit method 毛利率法shortterm investment 短期投資marketable securities 有價證券gain (loss) on sale of investment 出售投資利得（或利失）loss on decline in shortterm investment 短期投資跌價損失allowance to reduce shortterm investment to market 短期投資減至市價備抵cost method 成本法 equity method
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