【正文】 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。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。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)。結(jié)余。熊債券bear campaign拋空風bear clique空頭集團bear paign賣空風潮。買入價cable confirmation電報確認書cable credit電傳信用證cable draft電匯匯票cable order電報訂貨。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國庫券。會計科目分類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應收賬款cyclical variation循環(huán)變動daily accounting日常核算daily statement日報表daily trading limit每日價格上下限data base數(shù)據(jù)庫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。將會員制轉(zhuǎn)為股份制departmental accounting部門核算departmental costing部門成本計算departmental expense部門費用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折舊費用depreciated cost折余成本depreciation period折舊期限deregulation放寬管制design fee設(shè)計費用desired ending inventory預期期末存貨detailed audit詳細審計determinable ine固定收益development expense開發(fā)費用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報酬遞減direct clearing直接結(jié)算direct expense直接費用direct material直接材料direct outofpocket costs直接付現(xiàn)成本。實物分配distributor經(jīng)銷商diversification of risk風險分散dividend in kind實物股利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負債對資產(chǎn)比率decentralised accounting分權(quán)制會計decimal system十進制declaration of dividend分派股息公告declared value設(shè)定價值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違約風險defeasance of debt債務(wù)廢除deferral遞延賬項deferred asset遞延資產(chǎn)deferred debit遞延借項deferred posting延期過賬deferred revenue遞延收入deferred taxation遞延稅項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銀行營運守則coefficientnorm costing定額成本法collateral note附擔保品期票collection收賬collection method收付實現(xiàn)制columnar journal多欄式日記賬mercial accounting商業(yè)會計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共同成本分攤country collection異地托收