會(huì)計(jì)專業(yè)詞匯中英文對(duì)照表-在線瀏覽
2024-09-15 02:06本頁(yè)面
【正文】 Lledger 分類帳legal person 法人liabilities 負(fù)債liquidity ratio 流動(dòng)性比率local currency equivalent 等值貨幣local currency 當(dāng)?shù)刎泿舕ongterm liabilities 長(zhǎng)期負(fù)債 Mmargin 毛利率markup 加成match 配比materiality 重要性memorandum 備忘modified cash basis accounting 修正的收付實(shí)現(xiàn)制會(huì)計(jì)原則monthly statement 月結(jié)單 Nnatural currency 實(shí)際貨幣net current assets（working ) 凈流動(dòng)資產(chǎn)(營(yíng)運(yùn)資金）net loss 凈損失net profit ratio 凈利率net profit 純利net purchases 購(gòu)貨凈額net sales 銷貨凈額nominal account 虛帳戶nostro accounts 往賬科目 Oopening entries 開(kāi)帳分錄opening stock 期初存貨operating activity 經(jīng)營(yíng)活動(dòng)option 期權(quán)ordinary shares 普通股overdraft 透支overhead , 。 間接費(fèi)用ownership 所有權(quán) Ppaidup capital 己繳股本par value 票面值partnership 合伙企業(yè)patent 專利權(quán)perpetual inventory method 永續(xù)盤(pán)存法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provision for bad debts 壞帳準(zhǔn)備prudence 穩(wěn)健保
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