【正文】 model會(huì)計(jì)模式accounting objective會(huì)計(jì)目標(biāo)accounting officer會(huì)計(jì)主任,會(huì)計(jì)主管accounting organisation會(huì)計(jì)組織accounting period會(huì)計(jì)期間,會(huì)計(jì)報(bào)告期accounting personnel會(huì)計(jì)人員accounting philosophy會(huì)計(jì)哲學(xué)accounting policy會(huì)計(jì)政策accounting policy change會(huì)計(jì)政策變更accounting postulate會(huì)計(jì)假設(shè),會(huì)計(jì)假定accounting practice會(huì)計(jì)實(shí)務(wù),會(huì)計(jì)慣例,會(huì)計(jì)師事務(wù)所accounting principles會(huì)計(jì)原則,會(huì)計(jì)原理accounting procedure會(huì)計(jì)程序accounting process會(huì)計(jì)處理程序,會(huì)計(jì)過程accounting profession會(huì)計(jì)職業(yè),會(huì)計(jì)專業(yè),會(huì)計(jì)行業(yè)accounting profit會(huì)計(jì)利潤(rùn)accounting programme記賬程序accounting rate of return會(huì)計(jì)報(bào)酬率accounting ratio會(huì)計(jì)比率,財(cái)務(wù)比率accounting record會(huì)計(jì)記錄,會(huì)計(jì)簿籍a(chǎn)ccounting reference date會(huì)計(jì)參照日accounting reference period會(huì)計(jì)參照期間accounting reform會(huì)計(jì)改革accounting regulation會(huì)計(jì)法規(guī),會(huì)計(jì)規(guī)范accounting report會(huì)計(jì)報(bào)告,會(huì)計(jì)報(bào)表accounting representation會(huì)計(jì)反映accounting responsibility會(huì)計(jì)責(zé)任accounting routine會(huì)計(jì)程序accounting rule會(huì)計(jì)規(guī)則accounting service會(huì)計(jì)服務(wù)accounting software會(huì)計(jì)軟件accounting software package會(huì)計(jì)軟件包accounting staff會(huì)計(jì)工作人員accounting statement會(huì)計(jì)報(bào)表accounting supervision會(huì)計(jì)監(jiān)督accounting system會(huì)計(jì)制度,會(huì)計(jì)系統(tǒng)accounting technique會(huì)計(jì)技術(shù)accounting tems會(huì)計(jì)術(shù)語accounting terminology會(huì)計(jì)名詞,會(huì)計(jì)術(shù)語accounting theory會(huì)計(jì)理論accounting thoughts會(huì)計(jì)思想accounting treatment會(huì)計(jì)處理accounting trend會(huì)計(jì)趨勢(shì),會(huì)計(jì)動(dòng)態(tài)accounting unit會(huì)計(jì)單位,賬務(wù)處理單位accounting valuation會(huì)計(jì)計(jì)價(jià),會(huì)計(jì)估價(jià)accounting voucher記賬憑證accounting work會(huì)計(jì)業(yè)務(wù),會(huì)計(jì)工作accounting year會(huì)計(jì)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(píng)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(qǐng)人accretion of capital資本增值accrual accounting權(quán)責(zé)發(fā)生制會(huì)計(jì),應(yīng)計(jì)制會(huì)計(jì)accrual accounting model應(yīng)計(jì)會(huì)計(jì)模式accrual basis權(quán)責(zé)發(fā)生制,應(yīng)計(jì)制accrual concept權(quán)責(zé)發(fā)生概念,應(yīng)計(jì)概念accrual date應(yīng)收應(yīng)付日期,應(yīng)計(jì)日期accruals應(yīng)計(jì)項(xiàng)目accrued asset應(yīng)計(jì)資產(chǎn)accrued basic wage應(yīng)計(jì)基本工資accrued bonus應(yīng)計(jì)獎(jiǎng)金accrued depreciation應(yīng)計(jì)折舊accrued dividend應(yīng)計(jì)股利accrued expense應(yīng)計(jì)費(fèi)用accrued ine應(yīng)計(jì)收益accrued interest payable應(yīng)計(jì)未付利息accrued interest receivable應(yīng)計(jì)未收利息accrued item應(yīng)計(jì)項(xiàng)目accrued liability應(yīng)計(jì)負(fù)債accrued loss應(yīng)計(jì)損失accrued payable應(yīng)計(jì)未付款項(xiàng)accrued payroll應(yīng)計(jì)未付工資accrued pension cost應(yīng)計(jì)養(yǎng)老金成本accrued profit應(yīng)計(jì)利潤(rùn)accrued receivables應(yīng)計(jì)未收款項(xiàng)accrued rent應(yīng)計(jì)租金accrued revenue應(yīng)計(jì)收入accrued tax應(yīng)計(jì)稅款,應(yīng)付稅款accrued wage應(yīng)計(jì)未付工資accumuated dividend累計(jì)股利accumulated amortisation累計(jì)攤銷,累積攤銷accumulated apportionment累計(jì)分配,累積分配accumulated cost累計(jì)成本,累積成本accumulated deficit累計(jì)虧損,累積虧損accumulated depletion累計(jì)折耗,累積折耗accumulated depreciation累計(jì)折舊。后門融資backdoor listing借殼上市backed bond擔(dān)保債券backlog積壓backtoback credit相對(duì)信用。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(fèi)用bad debt insurance壞賬保險(xiǎn)bad debt loss壞賬損失bad debt provision壞賬準(zhǔn)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)。結(jié)余。熊債券bear campaign拋空風(fēng)bear clique空頭集團(tuán)bear paign賣空風(fēng)潮。買入價(jià)cable confirmation電報(bào)確認(rèn)書cable credit電傳信用證cable draft電匯匯票cable order電報(bào)訂貨。集體交收系統(tǒng)certificate of pliance合約完成證明書certificate of deposit存款單certificate of exemption豁免證明書certificate of indebtedness國(guó)庫(kù)券。會(huì)計(jì)科目分類claused bill附條款票據(jù)clearing balance票據(jù)交換差額。公債currency exchange貨幣兌換current value現(xiàn)值customers account應(yīng)收賬款cyclical variation循環(huán)變動(dòng)daily accounting日常核算daily statement日?qǐng)?bào)表daily trading limit每日價(jià)格上下限data base數(shù)據(jù)庫(kù)data classification數(shù)據(jù)分類data conversion數(shù)據(jù)轉(zhuǎn)換data file數(shù)據(jù)檔案data storage數(shù)據(jù)儲(chǔ)存date draft定期匯票date of acceptance承兌日期date of cancellation注銷日day book日記賬dead asset無用資產(chǎn)dead stock呆滯存貨dead ticket成交單debenture coupon債券利息票debenture interest債券利息debeture債券debit借。將會(huì)員制轉(zhuǎn)為股份制departmental accounting部門核算departmental costing部門成本計(jì)算departmental expense部門費(fèi)用depletable asset折耗資產(chǎn)。押金deposit rate存款利率deposit slip存款單deposittaking pany接受存款公司deprecation expense折舊費(fèi)用depreciated cost折余成本depreciation period折舊期限deregulation放寬管制design fee設(shè)計(jì)費(fèi)用desired ending inventory預(yù)期期末存貨detailed audit詳細(xì)審計(jì)determinable ine固定收益development expense開發(fā)費(fèi)用dialy cash balance每日現(xiàn)金余額differential cost差量成本differential duties差別關(guān)稅differential fixed cost差量固定成本diminishing asset遞耗資產(chǎn)diminishing return報(bào)酬遞減direct clearing直接結(jié)算direct expense直接費(fèi)用direct material直接材料direct outofpocket costs直接付現(xiàn)成本。實(shí)物分配distributor經(jīng)銷商diversification of risk風(fēng)險(xiǎn)分散dividend in kind實(shí)物股利dividend option股利期權(quán)dividend paid已付股利dividend yield股息率document文件。判別分析法dishonoured cheque拒付支票disposable personal ine個(gè)人可支配收益disposal of fixed asset固定資產(chǎn)清理。保證金。借方debitcredit bookkeeping借貸記賬法debt instrument債務(wù)票據(jù)debt mortgage抵押債務(wù)debtadjusting債務(wù)調(diào)整debts to assets ratio負(fù)債對(duì)資產(chǎn)比率decentralised accounting分權(quán)制會(huì)計(jì)decimal system十進(jìn)制declaration of dividend分派股息公告declared value設(shè)定價(jià)值declining balance余額遞減decrement減值deductible loan可扣除借款deed of guarantee保證契據(jù)default cost違約成本default risk違約風(fēng)險(xiǎn)defeasance of debt債務(wù)廢除deferral遞延賬項(xiàng)deferred asset遞延資產(chǎn)deferred debit遞延借項(xiàng)deferred posting延期過賬deferred revenue遞延收入deferred taxation遞延稅項(xiàng)deficit赤字delayed payment延期付款delinquent account逾期未收賬款delivered duty paid完稅后交貨delivery by instalment分期交貨demand draft即期匯票demutualisation股份化。結(jié)轉(zhuǎn)closing inventory期末存貨code of banking practice銀行營(yíng)運(yùn)守則coefficientnorm costing定額成本法collateral note附擔(dān)保品期票collection收賬collection method收付實(shí)現(xiàn)制columnar journal多欄式日記賬mercial accounting商業(yè)會(huì)計(jì)mercial invoice商業(yè)發(fā)票mission ine傭金收入mitted cost約束成本modity fund turnover商品資金周轉(zhuǎn)率mon cost allocation共同成本分?jǐn)俢ountry collection異地托收