标签:会计术语 相关文章
[00:03.81]beginning inventory :期初存货 [00:06.19]cost of goods sold :销货成本 [00:08.69]depreciation :n.折旧 [00:10.73]distribution :n.配销 [00:12.77]freight :n.运费 [00:14.41]gross margin :毛利 [00:16.47]income statement :损益表
一贯原则 consistency 人名帐户 personal account 工作底稿 working paper 已承兑汇票 accepted draft/bill 已发行股本 issued capital 己催缴股本 called-up capital 己缴股本 paid
折扣栏 discount column 折旧 depreciation 折旧帐法 depreciation account method 折旧准备帐法 depreciation provision account method 折价 discount 非人名帐户 impersonal account 抽取
货物寄销帐 goods sent on consignment account 票面值 par value 接纳 accept 净流动资产 net current assets 速动比率 liquidity ratio 寄销 consignment 寄销人 consignor 寄销帐 con
间接原料 indirect material 间接费用 indirect expenses, overhead 间接制造成本 factory overhead 开帐分录 opening entries 结帐分录 closing entries 短期合营 joint venture 短期合
实际成本 actual cost 截线 enter short 认讲意图 offer 暂记帐户 suspense account 销货成本 cost of goods sold 销货折扣 discounts allowed 销货退回簿 returns inwards book 销货净
购货折扣 discounts received 购货退出簿 returns outwards book 购货帐 purchases account 购货净额 net purchases 购货簿 purchases journal 营业折扣 trade discount 购销帐 trading a
accept 接纳 acceptance 承兑 accepted draft/bill 已承兑汇票 acceptor 承兑人 account 科目,帐户 account for 说明 account sales 承销清单 accounting equation 会计等式 accrued ba
call 催缴股款 called-up capital 己催缴股本 calls in arrear 欠付催缴股款 capital 资本 capital employed 动用资金 capital expenditure 资本支出 capital redemption reserve fund 赎回
debenture 债券 debit 借方 debit advice 借项通知单(银行用) debit note 借项通知单 debtors ledger 应收帐款分类帐 debtors ledger control account 应收帐款分类帐统制帐户 d
endorsement 背书 enter short 截线 entity 个体 error of commission 帐名调乱错误 error of omission 遗漏错误 error of original entry 原始分录错误 error of principle 原则性错误
hire purchase 租购 hirer 租购公司 historical cost 历史成本 holder 持票人 honour the bill of exchange 结算票据 impersonal account 非人名帐户 imprest system 定额制度 income det
net current assets 净流动资产 net loss 净损失 net profit 纯利 net profit ratio 纯利率 net purchases 购货净额 net sales 销货净额 nominal account 虚帐户 noting 公证文件 notin
quantifiability and stable monetary measure 数量表达及稳定货币量度 quit concern 停止经营 real account 实帐户 realisation account 变产帐 receipts and payments account 现金收支帐
Current assets、fixed assets 和 Current liabilities Current 是一个很有意思的词汇。它既可以是形容词,也可以是名词。作为形容词,current 意思是“通用的、流通的
Inventory(存货) Inventory (存货),在会计英语词汇中是最基本的词汇之一,与这个词汇有关的词汇,比如与存货计价有关的方法,在会计报表及其说明解
Long-term Assets 和 Long-term liabilities Long-term(长期的)和Assets、Liabilities结合,分别构成Long-term assets(长期资产)和Long-term liabilities(长期负债)。 Long-term
船务术语汇总 BAF (Bunker Adjustment Factor) 燃油附加费 CAF (Currency Adjustment Factor) 货币贬值附加费 YAS (Yard Surcharges)码头附加费 EPS (Equipment Position Surcharges) 设备位置附加费 DDC (Destination