《�？怂沟缡犹ㄕ叫肌对接贰方牡谌尽肪缜榧蚪椋和岩卜追孜宦璐蛐邢勒桃澹阂蔡税�生了四个孩子竟然连出镜的资格都没有�？怂沟缡犹ㄕ叫肌对接贰方牡谌居⒂锘峒剖跤锏娜舾赏灞泶铮ㄈ�2023-09-02 08:30·征稿启事文 | 季益广3.繁简意义相同（术语的完整表达形式与其简化形式意义相同）Accumulated retained earnings累积留存收益Accumulated earnings累积收益Acid test ratio酸性考试比率quick ratio速动比率Additional paid-in capital附缴资源Capital surplus资源盈余; paid-in surplus缴入盈余Associated company联营公司AffiliateSerial correlation 序列相关Auto-correlation自相关Balance sheet equation资产欠债表等式Accounting equation会计等式Notice of call 股款催缴通知callComptroller general 主计长controllerSurplus on consolidation 合并盈余Consolidated surplusReserve for contingency意外事项准备Contingent reserveContinual redemption sinking fund偿债基金Sinking fundContribution margin approach孝顺毛利法Contribution approachJoint product联产品Co-products平行产品Cost of operation操作本钱Operation costCost of raising capital集资本钱Capital costCycle of operation营业循环Operating cycleDate of balance sheet资产欠债表日期Balance sheet dateDebenture bonds信用公司债DebenturesDebt to equity ratio欠债对权益比率; debt to net worth ratio欠债对净值比率Debt ratio欠债比率Deferred charges to operation, deferred debit items递延借项Deferred chargesEquity dilution 通俗股权益均减DilutionDirect production cost of sales销货直接生产本钱Direct cost of salesDiscount on bonds公司债折价Bond discountDiscount on capital stock股本打折Discount on stockDivided column journal多拦式日志账Columnar journalExpense standing order经常用度单standing orderFactory overhead rate制造用度率overhead rateFreight charges运费FreightGoods-in on consignments承销品Consignments-inGoods-out on consignments寄售品Consignments-outIntangible assets无形资产IntangiblesJob order cost sheet分批本钱单Job cost sheetCommercial/confirmed/traveler's letter of credit商业/确认/旅行信用证Letter of creditRealization and liquidation account变产整理表Liquidation accountManufacturing overhead rates制造本钱用度率Overhead ratesContribution margin孝顺毛益MarginCost-volume-profit analysis本-量-利剖析Marginal analysis边际剖析Raw materials质料MaterialsOperating performance ratio营业实绩比率Operating ratioOverhead costs制造用度OverheadPeak selling period旺销季节Peak seasonSlack selling period淡销季节Slack seasonPerpetual annuity终身年金PerpetuityPremium on bond债券溢价Bond premiumProfit on operation营业利润Operating profitProfit margin ratio净利比率Profit ratioSole proprietorship独资企业ProprietorshipDiscount on purchases购货折扣Purchases discountRate of exchange汇率Exchange rateRate of interest利率Interest rateRate of turnover周转率turnoverRetained earnings appropriated for contingencies拨作意外事项用的留存收益Reserve for contingencies意外事项用的储备Retained earnings appropriated for plant extension拨作厂房扩充的留存收益Reserve for plant extension厂场扩充储备Retained earnings appropriated for retirement of preferred stock拨作收回优先股的留存收益Reserve for retirement of preferred stock收回优先股储备Reserve for wear, tear, obsolescence and inadequacy 磨损、陈废及背面用储备Reserve for depreciation折旧储备Paid check returned银行交回的使气支票Returned checkRunning balance statement of account账户滚存余额结单Unit statement成套结单Sales on approval试销Approval salesSales promotion costs推销本钱Promotional costSalvage value残值SalvageSplit column journal专栏日志账Analytical journalSpecial payroll check薪工专用支票Payroll checkCertificate of stock股票Stock certificateStock subscriptions股份认购SubscriptionsStock purchase warrant股票准购证Stock warrantSubscribed capital stock已认股本Subscribed stockSurplus at date of acquisition获得日盈余Acquired surplusStatement of surplus盈余表Surplus statementCash surrender value退保结存金Surrender valueSurplus from consolidation合并盈余Consolidated surplusTax-oriented accounting税务会计Tax accountingUndepreciated balance of the cost未折旧原价余额Undepreciated value折余价值Units increased in production增产量Increased unitsUnits lost in production消耗产量Lost unitsVariable contribution margin变换孝顺毛益Contribution marginWorking capital ratio运用资源比例Current ratio流动比例Yield rate投资实得率yield参考文献：英汉会计词汇（增订本）立信出书社1993年7月
《�？怂沟缡犹ㄕ叫肌对接贰方牡谌尽肥悠邓得鳎�这不正是我意会的两种规则吗是不是代表只要我以后意会的规则唯一真界之中也能降生叶天眼中掠过一道精光烧烤的历程自己就是一种社交运动三审：周韬
2025-10-12 09:26:48
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