账户分类

chartist

图表分析专家

charted financial consultant 特许财务咨询师,特许财务顾问 | chartist 图表分析专家 | chart of accounts 账户分类表,会计科目表

chartist theory

图表分析理论

chartist图表分析师 | chartist theory图表分析理论 | chart of accounts账户分类表

claimer

索赔人

claim 索赔 指根据法律或合同要求对方退款或赔 偿损失.例如索赔人(claimer)由于被索赔人(claimee)违约而蒙受经济损失,而提出 索赔要求. classification of accounts 账户分类表即 chart of accounts.

delinquent account

过期账户

break down 分解、按细目分类 | delinquent account 过期账户 | confirmation 函证

ledger

分类账

因此,簿记员利用特定的会计账册或计算机程序--分类账(ledger),把日记账信息过账(记录)到各个特定类别,让管理者可以在同一地方找到某项账户(例如办公用品、现金等)的所有信息.

subsidiary ledger

明细分类账簿

联合账簿 compound book | 明细分类账簿 subsidiary ledger | 明细分类账户 subsidiary account

branch control account

支店(分店)统制账户

Branch cash account 支店(分店)现金账户 | Branch control account 支店(分店)统制账户 | Branch ledger 支店(分店)分类账

subsidiary ledgers

辅助分类账

仓库保管 store clerks | 辅助分类账 subsidiary ledgers | T型账户格式 T-account format

subsidiary ledgers

(明细分类账簿)

Subsidiary Ledger Account(明细分类账户) | Subsidiary Ledgers(明细分类账簿) | Substance over Form(实质重于形式)

General Ledgers

(总分类账簿)

General Ledger Account(总分类账户) | General Ledgers(总分类账簿) | General journal(普通日记账)

The Shop Around the Corner：街角商店

上错天堂投错胎Heaven Can Wait (1943) | 街角商店The Shop Around the Corner (1940) | 妮诺奇嘉Ninotchka (1939)

neigher nor gate：既非又不闸

"邻区最佳控制","neighboring optimal control" | "既非又不闸","neigher nor gate" | "内利亚克编译程式","NELIAC; naval electronics laboratory international algebraic complier"