【文章內(nèi)容簡介】 eceivable）Bills rediscounted 票據(jù)再貼現(xiàn)Bills with collateral securities 有抵押品之票據(jù)Bill to bearer 不記名票據(jù)Bill to order debts 帳面?zhèn)鶆?wù)Book entry 帳面記錄Bookings 未交定貨Book inventory 帳面存貨Bookkeeper簿雇員；記帳員Bookkeeping 簿記；簿記學(xué)Bookkeeping by card system 卡片式簿記制Bookkeeping by single entry 單式簿記Bookkeeping of bank 銀行簿記Bookkeeping system 簿記制度Bookkeeping transactions 簿記交易；簿記事項Book loss 帳面損失Book of estimates 概算書Book of final entry 終結(jié)帳簿；結(jié)帳記錄Book of first record 原始帳簿Book of original documents for payments 支出憑證簿Book of original documents for receipts 收入憑證簿Book of original entry (entries) 原始帳簿Book of secondary entry 轉(zhuǎn)記帳簿Book profits 帳面利益Books of accounts 帳簿Books of records 記錄簿Books surplus 帳面盈馀；公開盈馀Book value 帳面價值Borrowed capital 借入資本Boston ledger 波士頓式分類帳Bought book。 purchase daybook。 bought journal 進(jìn)貨簿Bought ledger 進(jìn)貨分類帳Bought note 賣貨據(jù)；賣貨單Bounty 獎勵金B(yǎng)ranch 支店；分店Branch accounts 支店（分店）帳戶Branch cash account 支店（分店）現(xiàn)金帳戶Branch consignments (shipments) 寄交支店（分店）貨物Branch control account 支店（分店）統(tǒng)制帳戶Branch ledger 支店（分店）分類帳Branch ledger 分店總帳Branch office general account 支店往來帳戶Branch office report 支店報告Brand。 chop 商標(biāo)；圓記Break – even point 營業(yè)損益兩平點(diǎn)Break – up value 拆卸價值Broker 經(jīng)紀(jì)人Brokerage 傭金、手續(xù)費(fèi)Brokerage expenses 傭金費(fèi)用Brought 承前Brought forward 承前頁Brought forward account 前期滾結(jié)帳目Budget 預(yù)算Budget accounts 預(yù)算帳戶Budget allotment 分配預(yù)算Budget allowance 預(yù)備金B(yǎng)udgetary deficit 預(yù)算虧絀Budget control 預(yù)算統(tǒng)制Budget enforcement 預(yù)算執(zhí)行Budget estimation 概算Budget for annual receipts 歲入預(yù)算Budget for expenditures 歲出預(yù)算Budget for local government 地方預(yù)算Budget – making 預(yù)算的編制Budget message 預(yù)算申請書Budget procedure 預(yù)算程序Budget reserve 預(yù)備金B(yǎng)udget statements 預(yù)算表Budget system 預(yù)算制度Budget year 預(yù)算年度Building expenses 房屋費(fèi)用Building fund reserve 建筑基金準(zhǔn)備Building service 房屋服務(wù)費(fèi)用Burden 負(fù)荷；制造費(fèi)用Burden appointment負(fù)荷分配；制造費(fèi)用分配Burden – credit account已分配負(fù)荷（制造費(fèi)用）帳戶Burden distribution 負(fù)荷分配Burden – in – process 在制負(fù)荷（同manufacturing expenses – in – process）Burden rates 負(fù)荷分配Business 營業(yè)商業(yè)；業(yè)務(wù)Carry on business, to 營業(yè)Establish a business, to 創(chuàng)業(yè)Give up a business, to 停業(yè)；歇業(yè)Set up a business to 開業(yè)Shut up a business to 停止?fàn)I業(yè)Start a business to開始Wind up (ones) business to 閉業(yè)；關(guān)店Business accountancy 商事會計 Business day 營業(yè)日Business enterprise 企業(yè)Business hours 營業(yè)時間Business papers 商用單據(jù)；商業(yè)票據(jù)Business reports 營業(yè)報告Business tax, sale tax 營業(yè)稅；銷售稅Business transaction 會計事項 (同transaction)Business year。 financial year 會計年度；財政年度Buying agent 辦貨代理人Buying cost 購入原價Buying expenses 購買費(fèi)用Buying out an interest 購出股份Buying quota 購買預(yù)計額Buying rate。 buying price 買價Buying requisition 購買請求單By – laws 公司章程By – product recoveries 副產(chǎn)品抵償數(shù)（指副產(chǎn)品對正產(chǎn)品成本的抵償數(shù)）By – products 副產(chǎn)品By products sales 副產(chǎn)品銷售C:.。 chartered accountant 會計師Call 催繳股款通知書Call book 催繳股款簿Call loans 通知放款Call loans secured 活期抵押放款Calls in arrears 延付催繳股款Call up capital 已催繳股本（包括已收及催繳未收的股本）Cancelled check 柱銷支票；付訖支付Capacity expenses （生產(chǎn)）能量費(fèi)用Capital資本Capital account 資本帳戶Capital account balance sheet 固定資產(chǎn)負(fù)債表Capital adjustment account 資本調(diào)整帳戶Capital assets 資本資產(chǎn)Capital charges 資本支出（同capital expenditures）Capital deficit 資本虧絀Capital expenditures 資本支出Capital expenditure account 資本支出帳Capital expense 集資費(fèi)用Capital fund 資本基金Capital gains 資本利益Capital ine 資本收益Capitalization 資本總額；資本化（指利益的資本化）Capitalization of interests 滾利作本Capitalized expenses 資本化的費(fèi)用Capitalized profits 資本化的利益Capitalized value 資本化的價值Capital liabilities 資本負(fù)債（同funded debts）Capital transfer 資本轉(zhuǎn)移Capital losses 資本損失Capital outlays 資本支出Capital profits 資本利益Capital receipts資本收入Capital returned to stock – holders in dividends 攤還股本Capital revenue 資本收益（同capital ine）Capital stock 股本帳Capital stock authorized 額定股本Capital stock certificate 股票（同certificate of stock）Capital stock mon 普通股本Capital stock outstanding 現(xiàn)發(fā)股本Capital stock – preferred 優(yōu)先股本Capital stock subscribed 已認(rèn)股本Capital stock subscriptions 認(rèn)繳股本Capital surplus 資本盈利Capital uncalled 未收資本Caption of account 會計科目Card ledger 卡片式分類帳Card of account 分類帳目錄Carriage 搬運(yùn)費(fèi)Carriage paid 運(yùn)費(fèi)付訖C(jī)arried forward 接后Carried over 過次頁Carrying charges 置存資產(chǎn)費(fèi)用Carrying charges 儲存支出（指存貨而言）Carrying cost 儲存成本（指存貨而言）Carrying value 儲存價值（指存貨而言）Cartage – in 購貨車力Cartage – out 銷貨車力Cash 現(xiàn)金、現(xiàn)款Cash account 現(xiàn)金帳戶Cash and receivables to current liabilities ratio 現(xiàn)金及應(yīng)收款項對流動負(fù)債比率Cash assets 現(xiàn)金資產(chǎn)（包括現(xiàn)金、銀行往來、運(yùn)送現(xiàn)金等項目）Cash audit 現(xiàn)金審計Cash balance 現(xiàn)金馀額Cash basis 現(xiàn)金基礎(chǔ)；收付實現(xiàn)基礎(chǔ)V before delivery 現(xiàn)金交貨Cash bonus 現(xiàn)金紅利Cash book 現(xiàn)金簿；現(xiàn)金收付簿；現(xiàn)金帳Cash budget 現(xiàn)金預(yù)算Cash collection basis (of revenue realization) 收現(xiàn)基礎(chǔ)（指營業(yè)收入的實現(xiàn)而言）Cash Cr. 現(xiàn)金付出Cash credit 保證放款；活期信用放款Cash credit slip 現(xiàn)金支出傳票Cash day。 pay day 付款日Cash debit slip 現(xiàn)金收偉票Cash disbursements 現(xiàn)金付出Cash disbursements journal 現(xiàn)金付出日記帳Cash discount 現(xiàn)金折扣Cash dividends 現(xiàn)金股利Cash Dr. 現(xiàn)金收入Cash held in foreign countries 存國外現(xiàn)金Cashier 收支員；出納員Cashier’s check 本票Cash in bank Cash in closed banks 倒閉銀行存款Cash in deposit 存銀行現(xiàn)金Cashing check 兌現(xiàn)支票Cash in transit 在運(yùn)現(xiàn)金Cash in treasury 庫存現(xiàn)金Cash journal 現(xiàn)金日記帳；現(xiàn)金簿Cash journal day book 現(xiàn)金日記帳Cash on arrival 貨到付現(xiàn)Cash on bank 銀行存款Cash on delivery 現(xiàn)款交貨Cash on hand 手存現(xiàn)金Cash on book 現(xiàn)金支出簿Cash payment journal 現(xiàn)金付出日記帳Cash payments 現(xiàn)金支付Cash payments book 現(xiàn)金付出簿Cash purchase 現(xiàn)購Cash receipts 現(xiàn)金收入Cash receits book現(xiàn)金收入簿Cash receipts journal 現(xiàn)金收入日記帳Cash remittance note 解款單Cash reserve 現(xiàn)金儲蓄Cash sale invoice 現(xiàn)售發(fā)票；；現(xiàn)銷發(fā)票Cash sales 現(xiàn)售；現(xiàn)銷Cash sales book 現(xiàn)售簿；現(xiàn)銷簿Cash settlement 現(xiàn)結(jié)Cash short and over 現(xiàn)金清償基金Cash slip 現(xiàn)金傳票Cash surrender value (of life insurance) 保險積存金Cash tickets 現(xiàn)售票；現(xiàn)銷票Casual audit 臨時審計Catalogue 目錄Center – ruled ledger 中欄分類帳（即設(shè)金額欄於帳戶的中間）Certain annuity 確定年金Certificate book 股票簿Certificate deposit 證券存款Certificate of balance sheet 資產(chǎn)負(fù)債表證明書Certificate of pletion of handling over charge 交代證明書Certificate of deposit 存款證；存款單折Certificate of indebtedness 借據(jù)Certificate of or