常用会计词汇汉译英-6（在线收听） |
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 销货净额 net sales 销货发票 sales invoice 销货簿 sales journal 调整 adjustment 制造成本会计 manufacturing account 数量表达及稳定货币量度 quantifiability and stable monetary measure 随要随付 payable on demand 余绌 surplus and deficit 遗漏错误 error of omission 余额承上 balance brought down 余额承前 balance brought forward 余额递减折旧法 reducing balance depreciation method 余额转下 balance carried down 历史成本 historical cost 担保还款佣金 del credere commission 总分类帐 general ledger 应付帐款分类帐 creditors ledger, purchases ledger 应付帐款分类帐统制帐户 creditors ledger control account, purchases ledger control account 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 control account 应计收益 accrued income 亏绌 deficit |
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