汉英会计词汇一贯原则 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 issu...
2009-10-04
普通日记簿 general journal 普通原始簿 general book of original entry 间接原料 indirect material 间接费用 indirect expe...
科目 account 负债 liabilities 信讬人 trustee 按比例分配 pro rata 背书 endorsement 持票人 holder 盈余 surplus 盈余分拨帐 appr...
capital redemption reserve fund 赎回资本准备金 cash book 现金日记簿 cash discount 现金折扣 cash in hand 手存现金 closing...
应收帐款分类帐 debtors ledger, sales ledger 应收帐款分类帐统制帐户 debtors ledger control account, sales ledger contro...
pro rata 按比例分配 profit and loss account 损益帐 proprietor 资本主 provision for bad debts 呆帐准备 prudence 稳健保守...
general journal 日记簿 general ledger 总分类帐 going concern 继续经营 goods in transit 在运品 goods repossessed va...