國(guó)際會(huì)計(jì)英語(yǔ)術(shù)語(yǔ)-資料下載頁(yè)
2025-04-04 00:15本頁(yè)面
【正文】 short 截線entity 個(gè)體error of mission 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f(wàn)actory 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(méi)收f(shuō)reehold 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(yíng)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(gòu)hirer 租購(gòu)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ine 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(yíng)joint venture account 短期合營(yíng)帳journal 日記簿ledger 分類帳legal person 法人liabilities 負(fù)債 liquidity ratio 速動(dòng)比率longterm liabilities 長(zhǎng)期負(fù)債manufacturing account 制造成本會(huì)計(jì)margin 毛利率markup 加成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 開帳分錄option 購(gòu)買權(quán)ordinary shares 普通股overdraft 透支overhead 間接費(fèi)用ownership 所有權(quán)paidup capital 己繳股本par value 票面值partnership 合伙企業(yè)patent 專利權(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)付帳款分類帳purchases ledger control account 應(yīng)付帳款分類帳統(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 專利稅sales invoice 銷貨發(fā)票sales journal 銷貨簿sales ledger 應(yīng)收帳款分類帳sales ledger control account 應(yīng)收帳款分類帳統(tǒng)制帳戶setoffs 抵銷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selfbalancing 自平selfbalancing ledger 自平分類帳singleentry 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straightline depreciation method 直線折舊法subsidiary account 補(bǔ)助分類帳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tradein 舊換新trading account 購(gòu)銷帳 trading and profit and loss account 購(gòu)銷損益帳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workinprogress 在制品working capital ratio 營(yíng)運(yùn)資金比率working paper 工作底稿yearend stock taking 年終盤點(diǎn)存貨（本文已被瀏覽 2566 次）34 /
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