业主权益

accounts receivable turnover

应收帐款周转率:一个时期的赊销净额 / 应收帐款平均余额

Accounting equation 会计等式:资产 = 负债 + 业主权益 | Accounts receivable turnover 应收帐款周转率:一个时期的赊销净额 / 应收帐款平均余额 | Accrued dividend 应计股利

capitalized

资本化:成本被计入资本帐户而不是马上被费用化

Capitalization 资本结构:负债加业主权益. | Capitalized 资本化:成本被计入资本帐户而不是马上被费用化. | Carrying amount帐面值:参看book value.

Adjusting entries

财会调整分录

业主权益 Owner's Equity | 财会调整分录 Adjusting entries | 权益联营合并 Pooling of interest

equities

权益

此等报表对于企业经营者及主管、投资人、银行以及政府机构提供了重要的决策信息. 总之,会计之基本目的在于收集资料(data analysis)以供决策. 表示企业在某一特定日期(Point of time)之财务状况. 表上列出企业资产(Assets)、负债(Liabilities)及业主权益(Equities).

Owners equity

业主权益

2888 杂项负债 -其它 miscellaneous liabilities - other | 3 业主权益 owners' equity | 31 资本 capital

Owner's equity

业主权益

该表通常划分成两方,左方为资产(assets),右方为负债(liabilities)和业主权益(owner's equity),两方的总计金额必须平衡. 企业编制资产负债表的目的,在于显示企业在某一特定时日的财务状况,通常皆于年底或按月、按季加以编制.

proprietary interest

业主权益

proprietary formula 专用配方 | proprietary interest 业主权益 | proprietary materials 专利品,专卖材料

proprietorship account

业主账户

业主权益 proprietorship | 业主账户 proprietorship account | 比例分配 prorata

oners equty

业主权益

288 杂项负债 mscellaneous labltes | 3 业主权益 oners equty | 31 资本 captal

owner withdrawals

业主提款

outstanding stock 发行在外股票 | owner withdrawals 业主提款 | owner's equity 股东权益、所有者权益、业主权益

NHL：abbr. non-hodgkin lymphoma; 淋巴瘤

complete ordered field：完备有序体

完全的空间n点形 complete n-point in space | 完备有序体 complete ordered field | 完全正(直)交系 complete orthogonal system