【正文】 id預(yù)付賬款,預(yù)付貨款accounts receivable應(yīng)收賬款accounts receivable ledger應(yīng)收賬款總賬,應(yīng)收賬款分類(lèi)賬accounts receivable period應(yīng)收賬款期accounts receivable turnover應(yīng)收賬款周轉(zhuǎn)率accreditation評(píng)審accredited party授信買(mǎi)方accreditee信用證接受人,信用證受益人accrediting party信用證開(kāi)立方accreditor信用證申請(qǐng)人accretion of capital資本增值accrual accounting權(quán)責(zé)發(fā)生制會(huì)計(jì),應(yīng)計(jì)制會(huì)計(jì)accrual accounting model應(yīng)計(jì)會(huì)計(jì)模式accrual basis權(quán)責(zé)發(fā)生制,應(yīng)計(jì)制accrual concept權(quán)責(zé)發(fā)生概念,應(yīng)計(jì)概念accrual date應(yīng)收應(yīng)付日期,應(yīng)計(jì)日期accruals應(yīng)計(jì)項(xiàng)目accrued asset應(yīng)計(jì)資產(chǎn)accrued basic wage應(yīng)計(jì)基本工資accrued bonus應(yīng)計(jì)獎(jiǎng)金accrued depreciation應(yīng)計(jì)折舊accrued dividend應(yīng)計(jì)股利accrued expense應(yīng)計(jì)費(fèi)用accrued ine應(yīng)計(jì)收益accrued interest payable應(yīng)計(jì)未付利息accrued interest receivable應(yīng)計(jì)未收利息accrued item應(yīng)計(jì)項(xiàng)目accrued liability應(yīng)計(jì)負(fù)債accrued loss應(yīng)計(jì)損失accrued payable應(yīng)計(jì)未付款項(xiàng)accrued payroll應(yīng)計(jì)未付工資accrued pension cost應(yīng)計(jì)養(yǎng)老金成本accrued profit應(yīng)計(jì)利潤(rùn)accrued receivables應(yīng)計(jì)未收款項(xiàng)accrued rent應(yīng)計(jì)租金accrued revenue應(yīng)計(jì)收入accrued tax應(yīng)計(jì)稅款,應(yīng)付稅款accrued wage應(yīng)計(jì)未付工資accumuated dividend累計(jì)股利accumulated amortisation累計(jì)攤銷(xiāo),累積攤銷(xiāo)accumulated apportionment累計(jì)分配,累積分配accumulated cost累計(jì)成本,累積成本accumulated deficit累計(jì)虧損,累積虧損accumulated depletion累計(jì)折耗,累積折耗accumulated depreciation累計(jì)折舊。逾期未付款back order缺貨。后門(mén)融資backdoor listing借殼上市backed bond擔(dān)保債券backlog積壓backtoback credit相對(duì)信用。背對(duì)背信用backtoback loan易幣貸款backtrack search追蹤查找backup后備。呆滯資產(chǎn)bad buy賠本買(mǎi)賣(mài)bad claim不良債權(quán)bad debt壞賬bad debt expense壞賬費(fèi)用bad debt insurance壞賬保險(xiǎn)bad debt loss壞賬損失bad debt provision壞賬準(zhǔn)備bad debt ratio壞賬比率bad debt recovery壞賬收回bad debt writeoff壞賬沖銷(xiāo)bad debts recovered account壞賬收回賬戶bad loan不良貸款bad title失效產(chǎn)權(quán)。保釋擔(dān)保書(shū)bailee受托人bailer寄托人。結(jié)余?？胀?。熊債券bear campaign拋空風(fēng)bear clique空頭集團(tuán)bear paign賣(mài)空風(fēng)潮。承包擔(dān)保bid price投標(biāo)價(jià)格bid rate投標(biāo)價(jià)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(jì)人bill clearing票據(jù)清算bill collection票據(jù)托收bill of estimate估價(jià)單bill of exchange匯票bill of export or import貨物進(jìn)出口報(bào)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(lán)籌公司board lot手bond indenture債券信托契約bond insurance債券保險(xiǎn)bonded indebtedness擔(dān)保債務(wù)bonded store保稅倉(cāng)庫(kù)。買(mǎi)入價(jià)cable confirmation電報(bào)確認(rèn)書(shū)cable credit電傳信用證cable draft電匯匯票cable order電報(bào)訂貨?；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(xiāo)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(fù)荷capital adequacy ratio資本充足率capital adjustment account資本調(diào)整帳戶capital appraisal資本評(píng)估capital appreciation資本增值capital asset資本資產(chǎn)。集體交收系統(tǒng)certificate of pliance合約完成證明書(shū)certificate of deposit存款單certificate of exemption豁免證明書(shū)certificate of indebtedness國(guó)庫(kù)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(huì)計(jì)科目分類(lèi)claused bill附條款票據(jù)clearing balance票據(jù)交換差額。結(jié)轉(zhuǎn)closing inventory期末存貨code of banking practice銀行營(yíng)運(yùn)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(shí)現(xiàn)制columnar journal多欄式日記賬mercial accounting商業(yè)會(huì)計(jì)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?jǐn)俢ountry collection異地托收credit advice存款通知書(shū)。公債currency exchange貨幣兌換current value現(xiàn)值customers account應(yīng)收賬款cyclical variation循環(huán)變動(dòng)daily accounting日常核算daily statement日?qǐng)?bào)表daily trading limit每日價(jià)格上下限data base數(shù)據(jù)庫(kù)data classification數(shù)據(jù)分類(lèi)data conversion數(shù)據(jù)轉(zhuǎn)換data file數(shù)據(jù)檔案data storage數(shù)據(jù)儲(chǔ)存date draft定期匯票date of acceptance承兌日期date of cancellation注銷(xiāo)日day book日記賬dead asset無(wú)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。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(fù)債對(duì)資產(chǎn)比率decentralised accounting分權(quán)制會(huì)計(jì)decimal system十進(jìn)制declaration of dividend分派股息公告declared value設(shè)定價(jià)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(xiǎn)defeasance of debt債務(wù)廢除deferral遞延賬項(xiàng)deferred asset遞延資產(chǎn)deferred debit遞延借項(xiàng)deferred posting延期過(guò)賬deferred revenue遞延收入deferred taxation遞延稅項(xiàng)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(huì)員制轉(zhuǎn)為股份制departmental accounting部門(mén)核算departmental costing部門(mén)成本計(jì)算departmental expense部門(mén)費(fèi)用depletable asset折耗資產(chǎn)。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(fèi)用depreciated cost折余成本depreciation period折舊期限deregulation放寬管制design fee設(shè)計(jì)費(fèi)用desired ending inventory預(yù)期期末存貨detailed audit詳細(xì)審計(jì)determinable ine固定收益development expense開(kāi)發(fā)費(fèi)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(bào)酬遞減direct clearing直接結(jié)算direct expense直接費(fèi)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(gè)人可支配收益disposal of fixed asset固定資產(chǎn)清理。實(shí)物分配distributor經(jīng)銷(xiāo)商diversification of risk風(fēng)險(xiǎn)分散dividend in kind實(shí)物股利dividend option股利期權(quán)dividend paid已付股利dividend yield股息率document文件。壞賬準(zhǔn)備downside price movement價(jià)格走低draw on one39。即期dutiable article應(yīng)課稅商品duty of secrecy保密責(zé)任duty paid certificate完稅憑證dynamic ratio動(dòng)態(tài)比率earmarked loan專(zhuān)用貸款earning power盈利能力。s insurance fund職工保險(xiǎn)基金employment of fund資金運(yùn)作endorse背書(shū)endowment annuity養(yǎng)老年金endowment profit贊助盈利enforceable contract強(qiáng)制執(zhí)行合同。設(shè)備重置equity accounting