常用會計中英文對照詞匯(已改無錯字)
2022-08-31 04:10:50 本頁面
【正文】 morandum 備忘 memorandum joint venture account 短期合營備忘帳 memorandum of association 組織大綱 minority balance 少量余額 monthly statement 月結(jié)單 net current assets 凈流動資產(chǎn) net loss 凈損失 net profit 純利 net profit ratio 純利率 net purchases 購貨凈額 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 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 購買權(quán) ordinary shares 普通股 overdraft 透支 overhead 間接費用 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 過帳 preference shares 優(yōu)先股 premium 溢價 prepaid expenses 預(yù)付費用 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 購貨帳 purchases journal 購貨簿 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 real account 實帳戶 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
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