呼吸阀的结构和选型介绍.docVIP

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 basis 应计基础 accrued income 应计收益 accumulated fund 累积基金 actual cost 实际成本adjustment 调整 allocation 分配 application and allotment 申请及分配 apportionment appropriation account 盈余分拨帐 articles of association 组织章程 assets 资产 authorised capital 法定股本 autopay 自动转帐 bad debts 帐 balance brought down 余额承上balance brought forward 余额承balance carried down 余额转下 balance sheet 资产负债表bank reconciliation statement 银行往来调节表 bill of exchange, draft 汇票 bill payable 应付票据 bill receivable 应收票据 book of original entry 原始分录簿 bookkeeping 簿记 business entity 企业个体 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 赎回资本准备金 cash book 现金日记簿 cash discount 现金折扣cash in hand 现金cash in bank 银行存款 cash in other cities 外埠存款 cashier’s check 银行本票 closing stock 期未存货 compensating error 抵销性错误 complete reversal of entries 记帐时借贷方互调 conservatism 稳健保守 consignee 承销人 consignment 寄销 consignment account 寄销帐 consignor 寄销人 consistency 一贯原则 contingent liability 或有负债 contra 对销 cost accounting 成本会计 cost of goods sold 销货成本 credit 贷方 credit advice 贷项通知单(银行用) credit note 贷项通知单 credit period allowed to trade debtors 应收帐款赊帐期限 credit period received form trade creditors 应付帐款赊帐期限 creditor 债权人 creditors ledger 应付帐款分类帐 creditors ledger control account 应付帐款分类帐统制帐户 current assets 流动资产 current liabilities 流动负债 current ratio 流动比率 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 del credere commission 担保还款佣金 deficit 亏绌 depreciation 折旧 depreciation account method 折旧帐法 depreciation provision account method 折旧准备帐法 direct expenses 直接费用 direct material 直接原料 direct wages 直接工资 discount 贴现，折价 discounts allowed 销货折扣 discount column 折扣栏 discounts received 购货折扣 discounting bill of exchange 票据贴现 discounting charge 贴现手续费 dishonoured bill 拒付票据 double-en