【正文】 count classification賬戶分類account closing method賬結(jié)法account closing procedure結(jié)賬程序,結(jié)賬手續(xù)account code賬戶編號,會計科目編號account days放賬日期account distribution賬戶分配account due到期賬款account executive客戶主管account flow chart賬戶流程圖account form賬戶格式,賬戶式account form balance sheet賬戶式資產(chǎn)負債表account in arrear積欠賬目account in dispute有爭議賬目account in transit未達賬項,在途賬account in trust信托賬戶account note會計科目單,賬目單account number賬號,賬戶編號account of the exchequer國庫賬account paid付訖account payable master file應(yīng)付賬款主檔案account payee收款人賬戶account receivable programme收賬程序account sales承銷清單,銷售清單account settled結(jié)算,已結(jié)清賬目account title會計科目,賬戶名稱account transfer轉(zhuǎn)賬科目account transfer memo轉(zhuǎn)賬通知單accountability經(jīng)管責(zé)任,問責(zé)性accountability approach經(jīng)管責(zé)任觀,受托責(zé)任觀accountability unit責(zé)任單位accountable person責(zé)任人accountancy會計學(xué),會計業(yè)務(wù)accountancy service會計事務(wù),會計服務(wù)accountant會計人員,會計師accountant general總會計師,會計長accountant in charge會計主管,主辦會計accountant39。s handbook會計師手冊accountant39。逾期未付款back order缺貨。背對背信用backtoback loan易幣貸款backtrack search追蹤查找backup后備。保釋擔(dān)保書bailee受托人bailer寄托人。空投。承包擔(dān)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(dān)保債務(wù)bonded store保稅倉庫?；钇诖婵頲all in advance預(yù)收股款call in arrear催繳逾期股本call loan短期貸款callable bond可提前贖回債券callable capital通知即繳股本callable loan通知放款canceled bond已注銷債券cancellable lease可解除租約capacity level生產(chǎn)能力水平capacity limit生產(chǎn)能力極限capacity loading生產(chǎn)能力負荷capital adequacy ratio資本充足率capital adjustment account資本調(diào)整帳戶capital appraisal資本評估capital appreciation資本增值capital asset資本資產(chǎn)。流通信用證circular note旅行支票city collection同城托收civil action民事訴訟claim索賠。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(dān)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credit advice存款通知書。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(fēng)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。保證金。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。壞賬準備downside price movement價格走低draw on one39。s insurance fund職工保險基金employment of fund資金運作endorse背書endowment annuity養(yǎng)老年金endowment profit贊助盈利enforceable contract強制執(zhí)行合同。例外exceptional item例外項目。失效分析fctory set price出廠價格feasible portfolio set可行投資組合feathered asset虛假資產(chǎn)。變動footing合計forecast variance預(yù)測差異forecasted balance sheet預(yù)計資產(chǎn)負債表foreign agent account國外代理商賬戶foreign credit海外信用證。抵押品gain and loss損益。同業(yè)公會haircut扣減。母公司holding gain持有利得holiday premium pay假日獎金home office總店。檢查賬目installation charge安裝費instalment delivery分期交貨instalment financing分期付款融資instant wholesale轉(zhuǎn)手批發(fā)insurable property可保財產(chǎn)insurance certificate保險憑單insurance contract保險合同insurance fund保險基金intangible wear and tear無形損耗integrated operation整體經(jīng)營intellectual property right知識產(chǎn)權(quán)intercity settlement異地結(jié)算interdepartmental ine部門間收益interest利息interest cost利息成本interest group利益集團interest on overdraft透支利息interest rate利率interest rebate利息回扣interest subsidy利息補貼interest warrant付息憑證interim audit中期審計interim dividend中期股利interior liability內(nèi)部負債intermediate account中間賬戶intermediate market中間市場internal auditiing內(nèi)部審計internal control risk內(nèi)部控制風(fēng)險internal document內(nèi)部憑證internal transfer price內(nèi)部轉(zhuǎn)移價格international accounting國際會計international bidding國際招標international investment國際投資international settlement國際結(jié)算intracity settlement同城結(jié)算intrapany transaction內(nèi)部交易introduction to bid招標inventory adjustment存貨調(diào)整inventory financing存貨融資inventory management存貨管理inventory shrinkage存貨損耗inventory value存貨價值investment adviser投資顧問investment decision投資決策investment in outside unit對外投資investment ine投資收益investment premium投資溢價investment profit增量利潤invisible asset無形資產(chǎn)invisible trade無形貿(mào)易involuntary loan強制貸款inward bill進口單據(jù)irrevocable credit不可撤銷信用證issue by tender招標發(fā)行issued capital stock已發(fā)行股本item received in advance預(yù)收項目itemised account明細賬戶items received in advance預(yù)收項目job audit工作審計job cost分批成本job evaluation工作評價job lot control分批控制job order cost system分批成本制度job order costing分批成本計算job specification工作說明jobbing business證券經(jīng)銷業(yè)務(wù)joint account共同賬戶joint bid聯(lián)合投標joint consultation聯(lián)合協(xié)商joint contribution共同出資joint cost聯(lián)合成本joint debtors共同債務(wù)人joint investment聯(lián)合投資joint obligation連帶債務(wù)joint ownership共有權(quán)joint property共有財產(chǎn)joint stock pany股份公司joint stock system股份制jointly controllend asset共同控制財產(chǎn)journal日記賬簿。合法合