會計英語術(shù)語解釋-展示頁
2025-04-12 23:24本頁面
【正文】 database 數(shù)據(jù)庫debit memorandum or debit memo 借方備忘錄、借記卡備忘錄Enterprise Resource Planning 企業(yè)文化、企業(yè)資源規(guī)劃general journal 普通日記賬general ledger 總賬hardware 硬件menu 菜單module 模板network 網(wǎng)絡(luò)online processing 在線處理、聯(lián)機處理 purchases journal 購貨日記賬sales journal 銷售日記賬server 服務(wù)器software 軟件special journal 特種日記賬、專用日記賬spreadsheet 試算表 subsidiary ledger 明細分類賬、輔助分類賬 第八章audit 審計、審核bank collection 銀行托收bank reconciliation 銀行往來對賬單、銀行存款余額調(diào)節(jié)表 bank statement 銀行對賬單、銀行結(jié)算清單check 支票puter virus 計算機病毒controller 財務(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直接注銷法Discounting a note receivable應(yīng)收票據(jù)折價Dishonor of a note 沒有追索權(quán)Doubtfulaccount expense呆賬費用Due date到期日Inestatement approach損益表方法Interest利息Interest period計息期Interest rate利率Maker of a note出票人Maturity date到期日Maturity value到期價值Note term票據(jù)條款Payee of a note持票人（收款票據(jù)）Percentofsales method銷貨百分比法Principal本金Principal amount本金金額Promissory note本票Quick ratio速動比率Receivables應(yīng)收賬款Time時間Uncollectibleaccount expense壞賬損失第十章Accelerated depreciation method快速折舊法Amortization攤銷Brand names商標(biāo)名Capital expenditure資本支出Copyright版權(quán)Depletion e
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