【正文】 會計差錯accounting estimate會計估計accounting ethics會計職業(yè)道德,會計專業(yè)道德accounting event會計事項accounting evidence會計憑證accounting evolution會計演進,會計演變accounting expertise會計專長accounting field會計界,會計領(lǐng)域accounting file會計檔案accounting firm會計師事務(wù)所,會計公司accounting for ine tax所得稅會計accounting for inventory存貨會計accounting for joint venture合資企業(yè)會計,合營會計accounting for merger合并會計accounting formula會計公式accounting function會計職能,會計功能accounting glossary會計詞匯accounting graph會計圖表,核算圖表accounting guidelines會計指南,會計指引accounting historiography會計學史,會計史accounting ine會計收益,賬面收益accounting indices會計指標,核算指標accounting information會計信息,會計資訊accounting item賬項,賬目accounting language會計語言accounting law會計法accounting legislation會計立法accounting literature會計文獻,會計學文獻accounting loss會計損失accounting manual會計手冊,會計工作守則accounting measurement會計計量accounting mechanism會計機制accounting method會計方法accounting model會計模式accounting objective會計目標accounting officer會計主任,會計主管accounting organisation會計組織accounting period會計期間,會計報告期accounting personnel會計人員accounting philosophy會計哲學accounting policy會計政策accounting policy change會計政策變更accounting postulate會計假設(shè),會計假定accounting practice會計實務(wù),會計慣例,會計師事務(wù)所accounting principles會計原則,會計原理accounting procedure會計程序accounting process會計處理程序,會計過程accounting profession會計職業(yè),會計專業(yè),會計行業(yè)accounting profit會計利潤accounting programme記賬程序accounting rate of return會計報酬率accounting ratio會計比率,財務(wù)比率accounting record會計記錄,會計簿籍a(chǎn)ccounting reference date會計參照日accounting reference period會計參照期間accounting reform會計改革accounting regulation會計法規(guī),會計規(guī)范accounting report會計報告,會計報表accounting representation會計反映accounting responsibility會計責任accounting routine會計程序accounting rule會計規(guī)則accounting service會計服務(wù)accounting software會計軟件accounting software package會計軟件包accounting staff會計工作人員accounting statement會計報表accounting supervision會計監(jiān)督accounting system會計制度,會計系統(tǒng)accounting technique會計技術(shù)accounting tems會計術(shù)語accounting terminology會計名詞,會計術(shù)語accounting theory會計理論accounting thoughts會計思想accounting treatment會計處理accounting trend會計趨勢,會計動態(tài)accounting unit會計單位,賬務(wù)處理單位accounting valuation會計計價,會計估價accounting voucher記賬憑證accounting work會計業(yè)務(wù),會計工作accounting year會計年度accounts payable應(yīng)付賬款accounts payable ledger應(yīng)付賬款總賬,應(yīng)付賬款分類賬accounts payable period應(yīng)付賬款期accounts payable register應(yīng)付賬款登記簿accounts prepaid預(yù)付賬款,預(yù)付貨款accounts receivable應(yīng)收賬款accounts receivable ledger應(yīng)收賬款總賬,應(yīng)收賬款分類賬accounts receivable period應(yīng)收賬款期accounts receivable turnover應(yīng)收賬款周轉(zhuǎn)率accreditation評審accredited party授信買方accreditee信用證接受人,信用證受益人accrediting party信用證開立方accreditor信用證申請人accretion of capital資本增值accrual accounting權(quán)責發(fā)生制會計,應(yīng)計制會計accrual accounting model應(yīng)計會計模式accrual basis權(quán)責發(fā)生制,應(yīng)計制accrual concept權(quán)責發(fā)生概念,應(yīng)計概念accrual date應(yīng)收應(yīng)付日期,應(yīng)計日期accruals應(yīng)計項目accrued asset應(yīng)計資產(chǎn)accrued basic wage應(yīng)計基本工資accrued bonus應(yīng)計獎金accrued depreciation應(yīng)計折舊accrued dividend應(yīng)計股利accrued expense應(yīng)計費用accrued ine應(yīng)計收益accrued interest payable應(yīng)計未付利息accrued interest receivable應(yīng)計未收利息accrued item應(yīng)計項目accrued liability應(yīng)計負債accrued loss應(yīng)計損失accrued payable應(yīng)計未付款項accrued payroll應(yīng)計未付工資accrued pension cost應(yīng)計養(yǎng)老金成本accrued profit應(yīng)計利潤accrued receivables應(yīng)計未收款項accrued rent應(yīng)計租金accrued revenue應(yīng)計收入accrued tax應(yīng)計稅款,應(yīng)付稅款accrued wage應(yīng)計未付工資accumuated dividend累計股利accumulated amortisation累計攤銷,累積攤銷accumulated apportionment累計分配,累積分配accumulated cost累計成本,累積成本accumulated deficit累計虧損,累積虧損accumulated depletion累計折耗,累積折耗accumulated depreciation累計折舊。累積折舊accumulated earnings累計收益accumulated error累計誤差accumulated fund累積基金accumulated ine累計收益accumulated profit累計利潤B ShareB股baby bond小額債券back charge決算后費用back duty欠稅,補繳稅款back freight退貨運費back money拖欠款。逾期未付款back order缺貨。延期交貨back order memo延期交貨通知書back pay欠薪back rent欠租back salary欠薪backdoor financing秘密融資。后門融資backdoor listing借殼上市backed bond擔保債券backlog積壓backtoback credit相對信用。轉(zhuǎn)接式信用。背對背信用backtoback loan易幣貸款backtrack search追蹤查找backup后備。后援backup copy副本backup diskette后備軟盤backward integration反向兼并backward supervision反向監(jiān)控backward tracing反向追蹤backwardation延期交割費bad and doubtful loans呆滯及不良貸款bad asset不良資產(chǎn)。呆滯資產(chǎn)bad buy賠本買賣bad claim不良債權(quán)bad debt壞賬bad debt expense壞賬費用bad debt insurance壞賬保險bad debt loss壞賬損失bad debt provision壞賬準備bad debt ratio壞賬比率bad debt recovery壞賬收回bad debt writeoff壞賬沖銷bad debts recovered account壞賬收回賬戶bad loan不良貸款bad title失效產(chǎn)權(quán)。無效所有權(quán)badges of trade交易標志bail bond保釋擔保。保釋擔保書bailee受托人bailer寄托人。委托人bailment財務(wù)委托bailment of goods受托保管貨品bailout method投資殘值計算法bailout payback method投資殘值回收期計算法bailout period委托期balance余額。結(jié)余。結(jié)存bear拋空投機?？胀?。賣空bear account空頭賬戶(指在證券交易所做空頭)bear and bull買空賣空bear bond看跌債券。熊債券bear campaign拋空風bear clique空頭集團bear paign賣空風潮。壓價風潮bear covering補空bear drive賣空潮bear market市價疲軟bear operation賣空行為bid deposit投標押金bid guarantee投標擔保。承包擔保bid price投標價格bid rate投標價bilateral agreement雙邊協(xié)議bilateral arbitrage雙邊套匯bilateral assistance雙邊援助bill broker票據(jù)經(jīng)紀人bill clearing票據(jù)清算bill collection票據(jù)托收bill of estimate估價單bill of exchange匯票bill of export or import貨物進出口報單black figure余額black market黑市blank account book空白賬簿blank credit空白信用匯票blank invoice空白發(fā)票blank receipt空白收據(jù)blind trust隱蔽信托block allocation整筆撥款bluechip corporation藍籌公司board lot手bond indenture債券信托契約bond insurance債券保險bonded indebtedness擔保債務(wù)bonded store保稅倉庫。保稅物料bonus share紅股book debt賬面?zhèn)鶆?wù)bookkeeping procedure記賬程序borrowing plan借款計劃bought and sold note買賣單據(jù)branch bank account分行賬戶budget account預(yù)算賬戶bull bond