费用帐

absorb overhead

已分配间接费用

15absorbed cost已吸收成本,已分摊成本 | 16absorb overhead已分配间接费用 | 17absorption account分摊帐户,附属帐户

absorption account

费用分摊帐户

absorbed expenses 以分摊费用 | absorption account 费用分摊帐户 | abstaining 弃权

abstract of account

帐目摘要,对帐单

abstract ledger 工业制造费用总帐 | abstract of account 帐目摘要,对帐单 | abstract of posting 过帐户

accounts payable

帐款

214 应付帐款(accounts payable) 指商业应付之各种帐款. 216 应付所得税(income taxes payable) 应付未付之营利事业所得税. 217 应付费用(accrued expenses) 凡已发生而尚未支付之各项应付费用,包括应付薪工﹑租金﹑利息﹑营业税﹑应付其它税捐及其它应付费用等皆属之.

appropriation account

拨款帐, 盈余分拨帐

applied manufacturing expenses account 制造费用分摊帐户 | appropriation account 拨款帐, 盈余分拨帐 | arbitrage accounts 定裁帐, 国外转汇[套汇]帐

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.

expense contra account

费用抵销帐户

expense constant 费用常数 | expense contra account 费用抵销帐户 | expense control 费用控制

pick up the tab

(代他人)付帐;承担全部费用

foot the bill:付帐、买单 | pick up the tab:(代他人)付帐;承担全部费用 | feel like a million dollars:感觉好极了,样子很神气

factory expense ledger

制造费用分类帐

factory expense ledger 制造费用分类帐 | finished goods ledger 制成品分户帐 | finished parts ledger 制成零配件分类帐

eliminations ledger

抵除项目分类帐

distribution ledger 分部帐(费用) | eliminations ledger 抵除项目分类帐 | expense ledger 费用分类帐

front slagging：前方除渣(熔铁炉)

"准星","front sight" | "前方除渣(熔铁炉)","front slagging" | "前弹簧","front spring"

make noise：吵闹、发出嘈杂声

85.see to照料、注意; | 86.make noise吵闹、发出嘈杂声; | 87.stare at凝视;