成本分类账
同一义项的词语：成本分类账
ledger showing the accumulated costs classified in various ways
义项编号 13404534-n汉语开放词网 · 第331页
共 41,499 条，第331页完整浏览。按义项组织词语；同义词集及概念关系不表示这些词在任意句子中都能替换。英文义项说明保留来源原文。
总清账、总账、普通分类账
the ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts)
义项编号 13404655-n明细分类账、辅助分类账
details of an account supporting the amount stated in the general ledger
义项编号 13404879-n统驭账目
同一义项的词语：统驭账目
an account that shows totals of amounts entered in a subsidiary ledger
义项编号 13405015-n日记账、流水帐
a ledger in which transactions have been recorded as they occurred
义项编号 13405166-n会计分录、账目
a written record of a commercial transaction
义项编号 13405296-n调整记录
同一义项的词语：调整记录
an accounting entry made at the end of an accounting period to allocate items between accounting periods
义项编号 13405480-n贷方分录
同一义项的词语：贷方分录
an accounting entry acknowledging income or capital items
义项编号 13405646-n借方分录
同一义项的词语：借方分录
an accounting entry acknowledging sums that are owing
义项编号 13405807-n清算账目
同一义项的词语：清算账目
a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts
义项编号 13405962-n贷方
同一义项的词语：贷方
account of payments received; usually the right side of a financial statement
义项编号 13406374-n借方、收方
account of payments owed; usually the left side of a financial statement
义项编号 13406509-n应计制、权责发生制
a method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made
义项编号 13406638-n现金制
同一义项的词语：现金制
a method of accounting in which each item is entered as payments are received or made
义项编号 13406852-n应收帐款、应收账
a creditor's accounts of money owed to him; normally arise from the sale of products or services
义项编号 13407208-n应收票据
同一义项的词语：应收票据
your right in a promissory note in which the maker promises to pay a certain amount of money at a certain time
义项编号 13407389-n应付账款
同一义项的词语：应付账款
a debtor's accounts of money he owes; normally arise from the purchase of products or services
义项编号 13407561-n应付票据
同一义项的词语：应付票据
a note promising to pay a certain amount of money at a certain time
义项编号 13407718-n损益账、盈亏账目
an account compiled at the end of an accounting period to show gross and net profit or loss
义项编号 13407844-n债息、红利、股利、股息
that part of the earnings of a corporation that is distributed to its shareholders; usually paid quarterly
义项编号 13408023-n股票股息
同一义项的词语：股票股息
a dividend paid in stock rather than in cash
义项编号 13408256-n特别红利、额外股息
a dividend paid in addition to the regular dividend
义项编号 13408361-n匀期股利
同一义项的词语：匀期股利
a dividend paid to compensate shareholders for losses resulting from a change in the dividend schedule
义项编号 13408473-n红利、股利、股息
short for dividend; especially one paid by a cooperative society
义项编号 13408641-n暂记账户
同一义项的词语：暂记账户
an account used temporarily to carry doubtful receipts and disbursements or discrepancies pending their analysis and permanent classification
义项编号 13408776-n余额
同一义项的词语：余额
equality between the totals of the credit and debit sides of an account
义项编号 13408980-n贸易差额、贸易逆差
the difference in value over a period of time of a country's imports and exports of merchandise; "a nation's balance of trade is favorable when its exports exceed its imports"
义项编号 13409363-n收益、结转金额
the accumulated and undivided profits of a corporation after provision has been made for dividends and reserves
义项编号 13409647-n最低应存数、补偿余额
a minimum credit balance that a bank may require a borrower to keep on deposit as a condition for granting a loan; a common requirement for establishing a line of credit at a bank; "the compensating balance increases the effective interest rate to the bank since the net amount loaned is reduced but the interest paid is unchanged"
义项编号 13409850-n无形收支差额、无形贸易差额、贸易差额
the difference in value over a period of time of a country's imports and exports of services and payments of property incomes
义项编号 13410269-n国际收支差额、贸易支付差额
a system of recording all of a country's economic transactions with the rest of the world over a period of one year; "a favorable balance of payments exists when more payments are coming in than going out"
义项编号 13410458-n经常账
同一义项的词语：经常账
that part of the balance of payments recording a nation's exports and imports of goods and services and transfer payments
义项编号 13410803-n试算表
同一义项的词语：试算表
a balance of debits and credits in double-entry bookkeeping; drawn up to test their equality
义项编号 13411005-n已审定项目
同一义项的词语：已审定项目
an inspection of the accounting procedures and records by a trained accountant or CPA
义项编号 13411157-n有限审计
同一义项的词语：有限审计
an audit of limited scope (limited in time span or confined to particular accounts etc.)
义项编号 13411385-n复审、限制性审计
(accounting) a service (less exhaustive than an audit) that provides some assurance to interested parties as to the reliability of financial data
义项编号 13411533-n分析复核、分析审核、分析性审核、详细复审
an auditing procedure based on ratios among accounts and tries to identify significant changes
义项编号 13411785-n支出账目、费用账户
an account to which salespersons or executives can charge travel and entertainment expenses
义项编号 13411943-n工资单
同一义项的词语：工资单
a slip of paper included with your pay that records how much money you have earned and how much tax or insurance etc. has been taken out
义项编号 13412131-n注册簿、登记表
a book in which names and transactions are listed
义项编号 13412321-n存货价值
同一义项的词语：存货价值
(accounting) the value of a firm's current assets including raw materials and work in progress and finished goods
义项编号 13412533-n工资名单、工资表、饷金名单
a list of employees and their salaries; "the company had a long payroll"
义项编号 13412721-n薪金总额
同一义项的词语：薪金总额
the total amount of money paid in wages; "the company had a large payroll"
义项编号 13412877-n少量的钱
同一义项的词语：少量的钱
an insignificant sum of money; a trifling amount; "her salary is peanuts compared to his"
义项编号 13413016-n奖金、悬赏金、酬金
a sum of money offered as a prize; "the purse barely covered the winner's expenses"
义项编号 13413159-n募捐款
同一义项的词语：募捐款
a sum of money spoken of as the contents of a money purse; "he made the contribution out of his own purse"; "he and his wife shared a common purse"
义项编号 13413294-n价值、估价、评价
the amount (of money or goods or services) that is considered to be a fair equivalent for something else; "he tried to estimate the value of the produce at normal prices"
义项编号 13413493-n眼前利益
同一义项的词语：眼前利益
anything of trivial value; "Esau sold his birthright to Jacob for a mess of pottage"
义项编号 13413840-n银行存折
同一义项的词语：银行存折
a record of deposits and withdrawals and interest held by depositors at certain banks
义项编号 13414159-n支票本、支票簿、空白支票簿
a book issued to holders of checking accounts
义项编号 13414310-n当票、抵押凭据
a pawnbroker's receipt for articles taken as security
义项编号 13414443-n契约金
同一义项的词语：契约金
funds held in escrow
义项编号 13414770-n商业本票、商业票据、流通票据
an unsecured and unregistered short-term obligation issued by an institutional borrower to investors who have temporarily idle cash
义项编号 13414849-n市政债券、市政票据
a municipal debt instrument with a maturity of less than 2 years
义项编号 13415043-n借据、欠条
an informal debt instrument; representing `I owe you'
义项编号 13415168-n期票
同一义项的词语：期票
a note that specifies the time (or times) of repayment
义项编号 13415271-n无记名票据、无记名证券、流动证券
a debt instrument with a variable interest rate tied to some other interest rate (e.g. the rate paid by T-bills)
义项编号 13415381-n旅馆订菜单
同一义项的词语：旅馆订菜单
a plan and a room rate for providing a room and meals to guests at a hotel
义项编号 13415547-n膳宿包定制
同一义项的词语：膳宿包定制
a hotel plan that includes three meals daily
义项编号 13415744-n临时凭证
同一义项的词语：临时凭证
a certificate whose value is recognized by the payer and payee; scrip is not currency but may be convertible into currency
义项编号 13416897-n股票、证券
a certificate documenting the shareholder's ownership in the corporation; "the value of his stocks doubled during the past year"
义项编号 13417071-n认股权证
同一义项的词语：认股权证
a type of security issued by a corporation (usually together with a bond or preferred stock) that gives the holder the right to purchase a certain amount of common stock at a stated price; "as a sweetener they offered warrants along with the fixed-income securities"
义项编号 13418219-n认股权证
同一义项的词语：认股权证
a warrant that expires on a stipulated date
义项编号 13418713-n无息债券
同一义项的词语：无息债券
a security that makes no interest payments but instead is sold at a deep discount from its face value
义项编号 13418823-n股份
同一义项的词语：股份
a certificate showing the interests of all parties in a business partnership
义项编号 13419032-n所有权证明书
同一义项的词语：所有权证明书
a certificate showing who is responsible in an individually owned business
义项编号 13419178-n可兑换的证券、可换证券、可转换证券
a corporate security (usually bonds or preferred stock) that can be exchanged for another form of security (usually common stock)
义项编号 13419325-n期货
同一义项的词语：期货
a stock or bond that is not registered with the Securities and Exchange Commission and cannot be sold in the public market
义项编号 13419535-n库存股、库存股份、库存股票、重获股份
stock that has been bought back by the issuing corporation and is available for retirement or resale; it is issued but not outstanding; it cannot vote and pays no dividends
义项编号 13419951-n有表决权股票
同一义项的词语：有表决权股票
shares in a corporation that entitle the shareholder to voting and proxy rights
义项编号 13420221-n增水股、掺水股、搀水股本、虚股
stock representing ownership of overvalued assets; stock of a corporation whose total worth is less than its invested capital
义项编号 13420359-n存信股票、非注册股票
stock that has not been registered with the Securities and Exchange Commission and cannot be sold to the general public
义项编号 13420544-n存信债券、非登记债券
a bond that has not been registered with the Securities and Exchange Commission and cannot be sold to the general public
义项编号 13420722-n上市证券、挂牌证券
a security that has been accepted for trading by one of the organized and registered securities exchanges in the US
义项编号 13420900-n非上市证券
同一义项的词语：非上市证券
a security traded in the over-the-counter market
义项编号 13421095-n非挂牌股票
同一义项的词语：非挂牌股票
stock that is not listed and traded on an organized exchange
义项编号 13421286-n平衡预算
同一义项的词语：平衡预算
a budget is balanced when current expenditures are equal to receipts
义项编号 13421702-n经费、预算、预算款项
a sum of money allocated for a particular purpose; "the laboratory runs on a budget of a million a year"
义项编号 13421832-n业务预算、活动经费预算、营业收支预算
a budget for current expenses as distinct from financial transactions or permanent improvements
义项编号 13422234-n小额备用金、零用现金
a small fund of cash that a firm keeps for the payment of incidental expenses
义项编号 13422411-n日常零用钱、零用钱、零花钱
cash for day-to-day spending on incidental expenses
义项编号 13422545-n现款、现金
money in the form of cash that is readily available; "his wife was always a good source of ready cash"; "he paid cold cash for the TV set"
义项编号 13422684-n即期汇票、即期票据、见票即付票据
a draft payable on presentation
义项编号 13422905-n定期汇票、期票、远期汇票
a draft payable at a specified future date
义项编号 13423007-n对盘基金、相对基金
funds that will be supplied in an amount matching the funds available from other sources
义项编号 13423118-n财政账目底线
同一义项的词语：财政账目底线
the last line in an audit; the line that shows profit or loss
义项编号 13423267-n断乳、断奶
the cessation of lactation
义项编号 13423405-n侵蚀、消融
the erosive process that reduces the size of glaciers
义项编号 13423489-n动力侵蚀作用、磨损、磨耗作用
erosion by friction
义项编号 13423615-n脱离、脱落
shedding of flowers and leaves and fruit following formation of scar tissue in a plant
义项编号 13423779-n吸收、吸收作用
(chemistry) a process in which one substance permeates another; a fluid permeates or is dissolved by a liquid or solid
义项编号 13423922-n吸收
同一义项的词语：吸收
(physics) the process in which incident radiated energy is retained without reflection or transmission on passing through a medium; "the absorption of photons by atoms or molecules"
义项编号 13424183-n加入、增加、添加
a process of increasing by addition (as to a collection or group); "the art collection grew through accession"
义项编号 13424477-n服习、服水土、环境适应性、适应气候、适应环境、顺应
同一义项的词语：服习、服水土、环境适应性、适应气候、适应环境、顺应
adaptation to a new climate (a new temperature or altitude or environment)
义项编号 13424643-n增长
同一义项的词语：增长
an increase by natural growth or addition
义项编号 13424865-n冲积层、外展作用
(geology) an increase in land resulting from alluvial deposits or waterborne sediment
义项编号 13425067-n合生、连生
(biology) growth by addition as by the adhesion of parts or particles
义项编号 13425245-n吸积
同一义项的词语：吸积
(astronomy) the formation of a celestial object by the effect of gravity pulling together surrounding objects and gases
义项编号 13425425-n乙酰化作用、乙酰取代作用
the process of introducing an acetyl group into a compound; "the acetylation of cyclooxygenase-2 by aspirin"
义项编号 13425637-n艾奇逊法、艾奇逊过程
an industrial process for making graphite by heating a mixture of coke and clay
义项编号 13425839-n