【正文】 s收入記錄，員工收入記錄Emerce電子商。 sources of零售商的現(xiàn)金來源Cash basis現(xiàn)金制；收付實現(xiàn)制Cash budget現(xiàn)金預算pleting 完全現(xiàn)金預算Cash dividend現(xiàn)金股利Cash equivalents現(xiàn)金等價物Cash flow from operations,direct and indirect method,經(jīng)營活動現(xiàn)金流量，直接法和間接法Cash flow management, corporate lifecycle stages and現(xiàn)金流量管理，公司生命周期階段與現(xiàn)金流量管理Cash flow per share, no每股現(xiàn)金流量，無每股現(xiàn)金流量Cash flows現(xiàn)金流量direct method, statement of 直接法，現(xiàn)金流量表的直接法direct method, statement of 直接法，現(xiàn)金流量表的直接法direct method, work sheet for statement of 直接法，現(xiàn)金流量表直接法工作底稿indirect method, statement of間接法，現(xiàn)金流量表的間接法indirect method, statement of 間接法，現(xiàn)金流量表的間接法indirect method, work sheet for statement of 間接法，現(xiàn)金流量表間接法工作底稿preparing the statement of 現(xiàn)金流量表編制準備reporting 現(xiàn)金流量報告statement of 現(xiàn)金流量表used for payment of dividends 支付股利的現(xiàn)金流量work sheet for statement of 現(xiàn)金流量表工作底稿Cash flows from financing activities籌資活動現(xiàn)金流量Cash flows from investing activities投資活動現(xiàn)金流量Cash flows from operating activities經(jīng)營活動現(xiàn)金流量direct method 經(jīng)營活動現(xiàn)金流量的直接法indirect method 經(jīng)營活動現(xiàn)金流量的間接法reporting 經(jīng)營活動現(xiàn)金流量報告Cash management, seasonal現(xiàn)金管理，季節(jié)性現(xiàn)金管理Cash on the balance sheet, presentation of資產(chǎn)負債表中的現(xiàn)金，資產(chǎn)負債表中現(xiàn)金的列示Cash payback period現(xiàn)金回收期Cash payments現(xiàn)金付款estimated 估計現(xiàn)金付款internal control of 現(xiàn)金付款的內(nèi)部控制Cash payments for為……支付現(xiàn)金ine taxes 為所得稅支付現(xiàn)金merchandise 為商品支付現(xiàn)金operating expenses 為經(jīng)營費用支付現(xiàn)金Cash payments journal現(xiàn)金付款日記賬and postings 現(xiàn)金付款日記賬和過賬for merchandising business 商品交易的現(xiàn)金付款日記賬Cash receipts現(xiàn)金收款control of 現(xiàn)金收款控制estimated 估計現(xiàn)金收款Cash receipts journal現(xiàn)金收款日記賬for merchandising business 商品交易的現(xiàn)金收款日記賬Cash received收到現(xiàn)金from cash sales 從現(xiàn)金銷售中收到現(xiàn)金from customers 從顧客處收到現(xiàn)金in the mail 通過郵件收到現(xiàn)金Cash sales現(xiàn)金銷售Cash short and over account現(xiàn)金余缺賬戶Cells, manufacturing單元，制造單元Center(s)中心cost 成本中心investment 投資中心profit 利潤中心responsibility 責任中心responsibility accounting for cost 成本中心責任會計responsibility accounting for profit 利潤中心責任會計responsibility accounting reports for cost 成本中心責任會計報告Centralized and decentralized operations集權(quán)和分權(quán)經(jīng)營Certificates, stock證明；持股證書Certified Internal Auditor(CIA)注冊內(nèi)部審計師Certified Management Accountant(CMA)注冊管理會計師Certified Public Accountant(CPAs)注冊會計師Change fund找換金Charges費用payroll accounting department 工資會計部門費用service department 服務(wù)部門費用Chart圖；表costvolumeprofit or breakeven 本－量－利或盈虧臨界圖costvolumeprofit 本－量－利圖original and revised profitvolume 原始的和修正的利潤－產(chǎn)量圖profitvolume 利潤－產(chǎn)量圖revised costvolumeprofit 修正的本－量－利圖Chart of accounts會計科目表expanded 擴充的會計科目表for a merchandising business 商業(yè)企業(yè)會計科目表for a periodic inventory system 定期盤存制下的會計科目表periodic inventory system 定期盤存制會計科目表Charter營業(yè)執(zhí)照Check檢查；核對；支票Check and remittance advice支票和匯款通知單Classifying costs分類成本Clearing account清理賬戶Clock cards記時卡Closing entries結(jié)賬分錄adjusting and 調(diào)整分錄和結(jié)賬分錄flow chart of 結(jié)賬分錄流程圖journalizing and posting, 日記賬和過賬、結(jié)賬分錄Closing process結(jié)賬程序Combination strategy混合戰(zhàn)略Commercial Law League of America美國商法聯(lián)盟Common stock普通股dividends and earnings per share of 普通股股利和普通股每股收益Common stockholders39。AAbovetheline items線上項目Absences, pensated缺勤，帶薪假期Absorption costing完全成本法Absorption costing ine statement完全成本法下的損益表Accelerated depreciation method加速折舊法Account(s)賬戶；會計科目analyzing and summarizing transactions in 在賬戶中分析和總結(jié)經(jīng)濟業(yè)務(wù)analyzing 分析性賬戶balance of 賬戶余額cash short and over 現(xiàn)金余缺賬戶characteristics of 賬戶的特點chart of 會計科目表clearing 清理賬戶contra or contra asset抵減或資產(chǎn)抵減賬戶controlling 控制賬戶estimate of uncollectible 壞賬估計expanded chart of 擴充的會計科目表fees earned on 服務(wù)收費ine statement 損益表賬戶normal balances of 賬戶的正常余額other 其他賬戶real 實賬戶statement of 賬單temporary or nominal 臨時性賬戶或虛賬戶usefulness of 賬戶的有用性Account form賬戶式Account payable應(yīng)付賬款Account receivable應(yīng)收賬款Accounting會計；會計學differences between managerial and financial管理會計與財務(wù)會計的區(qū)別doubleentry復式會計financial and managerial財務(wù)會計與管理會計financial財務(wù)會計management 管理會計managerial管理會計private 內(nèi)部會計；私營企業(yè)會計profession of 會計職業(yè)public 公共會計responsibility 責任會計Accounting cycle會計循環(huán)for a merchandising business 商業(yè)企業(yè)會計循環(huán)Accounting equation會計恒等式business transactions and 經(jīng)濟業(yè)務(wù)與會計恒等式Accounting fields, specialized會計領(lǐng)域，專門會計領(lǐng)域Accounting for會計bond investments債券投資的會計處理bonds payable應(yīng)付債券的會計處理cost centers, responsibility成本中心會計，成本中心責任會計depreciation折舊會計dividends股利的會計處理exchanges of similar fixed assets, review of相似固定資產(chǎn)交換的會計處理，相似固定資產(chǎn)交換會計處理的回顧exchanges of similar fixed assets, summary illustration相似固定資產(chǎn)交換的會計處理，總結(jié)——相似固定資產(chǎn)交換的會計處理investments in stocks股票投資的會計處理limited liability corporations有限責任公司的會計處理merchandise transactions,illustration of 商品交易會計，商品交易會計介紹notes receivable應(yīng)收票據(jù)的會計處理partnerships合伙企業(yè)的會計處理profit centers, responsibility利潤中心會計，利潤中心責任會計uncollectibles, allowance method 壞賬會計，壞賬會計處理的備抵法uncollecubles, direct writeoff method of 壞賬會計，壞賬會計處理的直接注銷法Accounting in business, role of商業(yè)中的會計，會計在商業(yè)中的角色Accounting information and the stakeholders of a business會計信息與企業(yè)利益相關(guān)者Accounting period concept會計期間概念Accounting principles(GAAP), generally accepted公認會計原則Accounting principles, changes in會計原則，會計原則變更Accounting rate of return會計回報率Accounting system(s)會計系統(tǒng)；會計制度basic 基本會計系統(tǒng)puterized 電算化會計系統(tǒng)cost 成本會計系統(tǒng)for merchandisers 商業(yè)會計系統(tǒng)for payroll and payroll taxes 工資和工資稅會計系統(tǒng)manual 手工會計系統(tǒng)Accounting system overview, cost會計系統(tǒng)概述；成本會計系統(tǒng)概述Accounting treatments of contingent liabilities或有負債的會計處理Accounts for a periodic inventory system, chart of定期盤存制賬戶 定期盤存制會計科目表