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zxc2021-07-02成人商务英语69

  balancesheet资产负债表incomestatement收益表statementofcashflows现金流量表operatingexpense经营费用operatingresult经营成果profitability获利能力partnership合伙reportingformat报告式statementofowner’sequity业主权益表T-accountformatT形账户表accountingcycle会计循环anually每年adjust调整close结清inequality不平衡list列示post过账reverse转回temporaryaccount临时账户trailbalance试算平衡表transfer转移columnar多栏的closingentry结账分录accountingperiod会计期间accrue计提apportion分配benefit利益earn赚取expire耗费indefinite无限的insurancepremium保险费matching配比portray描述prepaid预付precollected预收timeperiodassumption会计分配假设closingprocedure结账程序eliminate消除expedient方便的facilitate便于incomesummary收益汇总interim期中norminalaccount虚帐户postclosingtrialbalance结账后试算平衡表reversingentry转回分录temporaryaccount暂时性账户worksheet工作底表abbreviate略缩cashsales现金销售cashdiscount现金折扣creditsales赊账销售creditperiod信用期CODcashondelivery付款交货creditmemorandum贷项通知书freightcollect货到付运费freightprepaid运费预付fobshippingpoint离岸价起运地交货价fobdestination到岸价目的地交货价grant同意merchandisingcompany商业公司merchandise商品multi-stepformat多不式operationalactivity经营活动purchase购买paymentterm付款条件salesrevenue销货收入salesreturnsandallowances销货退回于折让salesdiscount销货折扣netsalesrevenue销货净额tradediscount商业折扣。