查询词典 liability

accident hazard：意外事故危害

"无意外事故","accident free" | "意外事故危害","accident hazard" | "意外事故责任","accident liability"

account：会计科目

还举上面两个例子,(假定你已经在PMT设定了四个会计科目(account),他们的类型(type)分别是:现金、银行存款、固定资产为Asset(资产类),短期借款为Liability(负债类).

accounts receivable：应付账款

流动资金可包括现金(cash)、应付账款(accounts receivable)、预付保险金(prepaid insurance)、在用物料(supplies on hand)等. 流动负债为 current liability,它可以包括应付票据(notes payable)、应付账款(accounts payable)、应付未付工资(accrued salaries payable)等项.

accrued interest receivable：应收利息,应收应计利息

accrued interest payable 應付利息,應付應計利息 | accrued interest receivable 應收利息,應收應計利息 | accrued liability 應計負債

accrued revenue：应计收入

accrued asset 应计资产 即应计收入(accrued revenue) accrued expense 应计费用 或称应计负债(accrued liability). 指已经 发生但在以后才需支付的费用. 例如应付 利息和应付工资等. 应计费用或应计负债 在资产负债表中应列为流动负债.

accrued revenue from mutual loan accounts：预计合会收入

accrued pension liability 应计退休金负债 | accrued revenue from mutual loan accounts 预计合会收入 | accumulated depreciation-assets lent or rented out 累计折旧-出借出租资产

acid test：决定性的考验

Achilles' heel 原意为阿基里斯的脚踵,引申为致命弱点 | acid test 决定性的考验 | acknowledgement of liability 承认债务

advance collection account：预收收入帐户

服务收入帐户 Service Revenue account | 预收收入帐户 Advance Collection account | 负债帐户 liability account

affecting remuneration：慰问金

affecting payment 影响支付 | affecting remuneration 慰问金 | affecting total liability 影响总债务

state visit：国事来访

过山车 roller coaster | 国事来访 state visit | 过失赔偿责任;无过失赔偿责任 liability with fault;liability lacking fault

Apportioned Effort：分摊努力

Applied Direct Costs 实际直接成本 | Apportioned Effort 分摊努力 | Apportioned Task 分摊任务

tussah silk fabric：柞丝绸

tussah silk carpet 柞丝毯 | tussah silk fabric 柞丝绸 | tussah silk fancy yarn 柞粗纺丝