accept 接纳' v) r4 ?' T6 r8 `. l+ K
acceptance 承兑
, u' s( d( a0 P m0 t( { accepted draft/bill 已承兑汇票
4 ~0 {2 i3 Q4 q$ M acceptor 承兑人
2 d, B; o, E H account 科目,帐户
8 E \; g- l" t+ b/ x0 H, k9 M account for 说明3 v6 G) [8 D3 W
account sales 承销清单
" r5 E1 b' |! H1 y accounting equation 会计等式
0 N/ M6 ?! M0 R2 j" E2 G accrued basis 应计基础
8 c/ H4 A1 D- t r, K& Z0 h1 F" A' C accrued income 应计收益9 B6 I; p9 W1 l* v. D( z
accumulated fund 累积基金. M! x x# ` W' v" Y
actual cost 实际成本8 A" Q( q% }2 n' k# \' }
adjustment 调整+ v0 U* n8 K* S/ q$ E
allocation 分配( b: @/ S) I* i( c/ \3 v! {
application and allotment 申请及分配
% Y0 c% r! H. V. R. H! ?9 U apportionment 分摊. J6 b# ?- G/ T) d" O8 N8 ^+ D# s" A
appropriation account 盈余分拨帐* y/ X9 H# j W% n: W
articles of association 组织章程: c# I1 F2 I6 V$ }
assets 资产: J7 ]5 x) _ g4 N0 o- x w/ ~# c
authorised capital 法定股本1 W; d3 V. o+ K) ~2 |7 K8 s
autopay 自动转帐1 P: [" v/ R" P- P& _* y
bad debts 呆帐) [! W* a( p( e3 }4 i& T
balance brought down 余额承上
; z; q0 _. z7 J9 H+ k balance brought forward 余额承前
t3 b1 S9 O( h" j+ y/ ^6 ~0 n3 @$ G balance carried down 余额转下: Z! z$ _5 a6 j! F
balance sheet 资产负债表: b0 z. h3 p; @( j5 G9 @
bank reconciliation statement 银行往来调节表7 V- b; H" r% |
bill of exchange, draft 汇票
4 j1 v0 G5 A8 ? bill payable 应付票据" U& R& M( c3 \& K& o- }2 `" ^8 C
bill receivable 应收票据
4 j1 r9 }; T; a0 u book of original entry 原始分录簿. Z6 S W' z- o( }
bookkeeping 簿记$ U7 o8 f2 O6 t( L. N
business entity 企业个体9 `6 F' r* Z$ @: `) @3 X* J! e
call 催缴股款
0 n Z' o/ v5 V) y5 I- [ called-up capital 己催缴股本' _+ M' \ ~. F# `6 u& g4 L
calls in arrear 欠付催缴股款3 [5 D1 `' A0 c' ]; ?
capital 资本
% c3 y5 D/ e; P6 j! j0 @! _0 J/ r capital employed 动用资金: Q, c3 }) ~- N% A2 \
capital expenditure 资本支出
) X3 S) J- R% O* m$ i capital redemption reserve fund 赎回资本准备金, s) ~' Y! ~# |" d2 F
cash book 现金日记簿 |