【正文】 id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權責發(fā)生制會計,應計制會計accrual accounting model應計會計模式accrual basis權責發(fā)生制,應計制accrual concept權責發(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。逾期未付款back order缺貨。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。背對背信用backtoback loan易幣貸款backtrack search追蹤查找backup后備。呆滯資產bad buy賠本買賣bad claim不良債權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失效產權。保釋擔保書bailee受托人bailer寄托人。結余?？胀?。熊債券bear campaign拋空風bear clique空頭集團bear paign賣空風潮。承包擔保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擔保債務bonded store保稅倉庫。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?；钇诖婵頲all in advance預收股款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生產能力水平capacity limit生產能力極限capacity loading生產能力負荷capital adequacy ratio資本充足率capital adjustment account資本調整帳戶capital appraisal資本評估capital appreciation資本增值capital asset資本資產。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。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。會計科目分類claused bill附條款票據(jù)clearing balance票據(jù)交換差額。結轉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商品資金周轉率mon cost allocation共同成本分攤country collection異地托收credit advice存款通知書。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。借方debitcredit bookkeeping借貸記賬法debt instrument債務票據(jù)debt mortgage抵押債務debtadjusting債務調整debts to assets ratio負債對資產比率decentralised accounting分權制會計decimal system十進制declaration of dividend分派股息公告declared value設定價值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債務廢除deferral遞延賬項deferred asset遞延資產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。將會員制轉為股份制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。保證金。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差別關稅differential fixed cost差量固定成本diminishing asset遞耗資產diminishing return報酬遞減direct clearing直接結算direct expense直接費用direct material直接材料direct outofpocket costs直接付現(xiàn)成本。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固定資產清理。實物分配distributor經銷商diversification of risk風險分散dividend in kind實物股利dividend option股利期權dividend paid已付股利dividend yield股息率document文件。壞賬準備downside price movement價格走低draw on one39。即期dutiable article應課稅商品duty of secrecy保密責任duty paid certificate完稅憑證dynamic ratio動態(tài)比率earmarked loan專用貸款earning power盈利能力。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。設備重置equity accounting