【正文】 方法accounting archives會計檔案accounting assumption會計假設accounting base會計基礎accounting based on shift分班核算accounting based on task單項任務核算accounting beta會計貝他系數(shù),會計β系數(shù)accounting book會計賬簿,會計賬冊accounting by counter柜組核算accounting centre核算中心accounting changes會計變更accounting check會計檢查,會計稽核,會計校驗accounting choice會計選擇accounting clerk記賬員,會計員accounting code會計法規(guī),會計條例accounting concept會計概念,會計觀念accounting consultancy會計咨詢accounting control會計控制,會計管理accounting convention會計慣例accounting cost會計成本,會計費用accounting criteria會計標準accounting cycle會計循環(huán)accounting data會計資料accounting decision會計決策accounting department會計部,會計處,會計科accounting disclosure會計披露,會計揭示accounting display board核算牌,核算板accounting division會計部門accounting doctrine會計學說,會計信條accounting document會計憑證,會計文件accounting element會計要素accounting entity會計實體,會計主體,會計單位accounting entry會計分錄accounting equation會計等式accounting error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,會計領域accounting file會計檔案accounting firm會計師事務所,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,會計假定accounting practice會計實務,會計慣例,會計師事務所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,會計工作accounting year會計年度accounts payable應付賬款accounts payable ledger應付賬款總賬,應付賬款分類賬accounts payable period應付賬款期accounts payable register應付賬款登記簿accounts prepaid預付賬款,預付貨款accounts receivable應收賬款accounts receivable ledger應收賬款總賬,應收賬款分類賬accounts receivable period應收賬款期accounts receivable turnover應收賬款周轉(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,應計制會計accrual accounting model應計會計模式accrual basis權(quán)責發(fā)生制,應計制accrual concept權(quán)責發(fā)生概念,應計概念accrual date應收應付日期,應計日期accruals應計項目accrued asset應計資產(chǎn)accrued basic wage應計基本工資accrued bonus應計獎金accrued depreciation應計折舊accrued dividend應計股利accrued expense應計費用accrued ine應計收益accrued interest payable應計未付利息accrued interest receivable應計未收利息accrued item應計項目accrued liability應計負債accrued loss應計損失accrued payable應計未付款項accrued payroll應計未付工資accrued pension cost應計養(yǎng)老金成本accrued profit應計利潤accrued receivables應計未收款項accrued rent應計租金accrued revenue應計收入accrued tax應計稅款,應付稅款accrued wage應計未付工資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。s certificate會計師證明書accountant39。s fee會計師費accountant39。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。轉(zhuǎn)接式信用。無效所有權(quán)badges of trade交易標志bail bond保釋擔保。結(jié)存bear拋空投機。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。電表訂單cable rate電匯匯率cable transfer電匯call deposit通知存款。借據(jù)cessation of business停業(yè)cession轉(zhuǎn)讓財產(chǎn)權(quán)益chain banking連鎖銀行業(yè)務chain discount連鎖折扣chain index連鎖指數(shù)check and balance互相制衡check mitee稽核委員會check list核對項目清單check mark核對符號check price限價check programme檢查程序cheque account支票賬戶circular for confirmation通函確認circular letter of credit循環(huán)信用證。結(jié)算差額close end固定金額closing結(jié)賬。借記。遞耗資產(chǎn)deposit存款。直接支付成本direct quotation直接報價direct subsidy直接補貼directory file目錄文件disbursement insurance船舶費用保險disbursement voucher付款憑證disclosure of interest權(quán)益披露discount on bond債券折價discount operation貼現(xiàn)操作discounted cash flow折現(xiàn)現(xiàn)金流量discounted payback method折現(xiàn)回收期法discretionary variable cost酌量變動成本discriminant analysis差別分析。