cost applied account 实支成本帐户, 实支费用帐
4 ?# c+ U8 d/ P# h+ k$ \" g, { cost incurred account 已发生成本帐户, 实际费用帐户: c" R, `" |: h3 l
cost of sales account 销售成本帐
$ M, d( b6 p" i' s; i5 I; B7 x cost-calculation account 成本计算帐户0 C6 _4 u! Y+ g- b; X% y1 ~
credit sale account 赊销顾客帐户- ]% J. e4 W+ l ^& V) y* a
creditaccount 赊(欠)帐;信贷帐
% A& a" f: _& b" `* y) X creditor ’s account 债权人帐户
6 i+ d& z+ T1 _4 E8 k3 g cross offaccounts 销帐9 @/ Z' c: p& H' A2 o3 P O8 p
current account 经常[往来]帐户
0 k, T7 }0 X/ G. I current deposit account 活期存款帐户
. S" S5 d8 X6 i2 C0 ~, f! ~ current savings account 活期储蓄存款5 P0 k' a- `2 d M
custody account 委托保管帐户
$ v7 L6 m* a6 l& m6 P: ^ debenture account 债券帐户
" `4 f1 ~5 E3 L, |& F debt payable account 应付债款帐户[帐目]
' [4 {3 r# i9 [* j# r debtor account 借方[收项]帐目0 ?$ s) N" o" W5 S3 H" F. C& N
debtor and creditor account 债权债务帐户
, Q7 L0 P- N! {* m& a0 u9 U deceased account 存款人已死亡的银行帐户, i T* C! X- f2 \. A) u
deferred account 延期帐; 递延帐户/ f! n& ?1 z2 Y# _' P, c+ ?
deferred assets accounts 递延资产帐户
/ @' A5 W; ?" P# n1 f9 }' | deferred charges account 递延费用帐户
J0 N; F- z; B g deficit account 亏损帐户
0 W8 t1 c2 s1 C8 Y delinquent accounts 拖欠帐款, 过期客帐
% Q7 A2 C) k% Y3 G4 m" } departmental account 分部帐户, 分类帐
& }3 M$ B4 s! e' L* @; P. o/ i departmental trading accounts 分类营业计算
2 I, \5 l0 d; H* x7 F/ K9 R2 X5 M: \ deposit account 储款购书户, 开户订购单位, 存款帐, 提存帐户. k6 @0 k# [( w; R7 T0 k( A
deposit combined account 综合存款帐户
' w: y ?7 r0 @' |" X9 c7 V" } depreciation account 折旧帐户
, z. Q2 _, C( x7 C1 V. { disbursement account 支付帐$ s/ A0 @) Z; @7 P$ V5 D' g. y! o
discretionary account 委托帐户" ]/ {& g" K: k- P+ i
divided account 补助帐% m4 w& X* j0 U( K3 s
dividend account 股息帐户[目], d7 h- e, Y/ X2 z
dividend bank account 股息存款专户
6 c; Z- j9 Q" F. t6 \ dock landing account 码头卸货帐单+ d6 N9 L/ }( \3 }
domestic exchange unsettled account 国内汇兑未清结帐户$ x+ v$ M9 h' o4 ~/ M/ m
donated surplus account 捐赠盈余帐. g' ]% k$ w" g1 S$ J$ R0 s e5 ^
donation account 捐赠帐户
2 J, \/ w" h! l) z double column ledger account 双栏分类帐户3 i( h# p' y; k( v
double entry account 复式会计
2 x( g8 \; |9 F4 J E drawing account 出支款项, 提款帐户; 预支佣金[工薪], 业主提款[往来]帐户
9 e& C; k% v* V8 w; F4 [ entry account 登帐. H9 N6 X( X! n0 B* I( m6 w
equalization account 平均股息帐
$ i$ L/ A; k& |9 D( k, q1 x( B equalization reserve account 外汇平衡准备帐户, 平均准备帐户5 y8 x9 B' O$ d0 D/ C! c7 a4 U0 m! e
equity account 剩余财产帐
" T$ g4 z' q, g* @& V equity accounts 主权帐户
5 Q& Z) a2 I' \1 j7 ]$ q exchange equalization account 外汇平衡帐户[平准帐项]4 M# t9 L6 ^' X+ Y1 A' ~$ k
exchange stabilization account 外汇稳定帐户$ K. _) T" P& W: d# @$ f
expenditure account 开支[支出]帐目
7 V$ e7 M& f( f I2 k& ? expense account 开支帐, 费用帐, 营业费帐
" o4 l4 u! y6 A8 }) I M7 x export account 出口往来帐户
0 m) u8 r1 a8 M+ a' \3 i- |9 I external accounts 境外帐户# n5 a! U M5 [- ^6 F0 J8 ?
factory ledger controlling account 工厂分类帐统制帐户
v2 E' g4 U$ @6 F5 u false account 假帐
/ d1 v+ L# i$ Y8 G; h/ D/ m farm trust account 农业信托帐户
& X- v; X/ ] N, F0 k: l Federal sector account 美国的联邦部门收支帐户, 联邦预算国民收入帐户" P6 v! E8 _' u, \" ^
fee checking account 收费支票户' _; M# g6 X: R! d7 X0 _
fictitious account 虚伪帐户 |
发表于 2012-8-16 08:57:55
