book account 帐面借贷科目; 往来帐户, S' B" I) H% J+ }/ f
branch accounts 联行帐, 支店(分店)帐户, 分类帐,
- N$ |# A9 V9 |0 ~, D A5 ` branch control account 分支机构统制帐户
& s2 A3 Q( s! o/ Y# [+ `) b9 H branch office general account 支店往来帐户* r/ G% ]2 H, A; U+ ]4 l1 `0 n
budget account 预算帐户[科目]
2 F; |2 o- \; x, ? budgetary expenditures account 预算支出帐户; K- q- r2 U3 V# _
budgetary receipts account 预算收入帐户
: I8 N1 ^% S; }, `& B: z bull account 买主帐, 多头账
( a# L, v; V" O, F% v; F7 c8 {! v business fund account 业务资金帐项
y. ]6 D, u/ h& K6 C' S# A! e capital account (C/A) 资本帐户, 股本帐; 国际收支的资本项目: {- C2 _" U( i; G% |% W: J; M# \
capital adjustment account 资本调整帐户
* q6 {# u+ I2 v9 H% k capital assets account 固定[资本]资产帐户; d E% J j4 m' f% q( Q- W# O
capital expenditure account 资本支出帐户, 基本建设支出帐户
) j/ M3 u: O2 g0 q0 W8 ~ capital stock account 股本帐
# q6 i6 g! ?. x C; ` W0 l8 O capital stock and surplus account 股本及公积金帐户
6 L5 S/ N4 f' h2 v1 t# x capital-in-excess account 超额[溢收]资本帐户
. |1 T) H% O* |1 o card account 总帐科目分类表
" t4 Z: Y( _; ~1 r" c3 s+ ] t cash account 现金帐户
3 o8 D7 g" Z$ G' C cash over and short account 现金盈亏帐户
6 e, H* g0 j1 o$ B' w1 `( U certified account 经(会计师)证明的帐目' e% N% S8 s/ y' ^( z f
charge account 零售记帐, 记帐; 赊购制% e3 e( n; z' F0 E4 o( b/ F$ B
charges account 杂费帐目9 j2 c8 P! o7 J+ B7 q- ~
check account 对帐查帐; 支票帐户
9 `1 V- h* s. x; e4 Q5 l cheque account 支票帐户, 活期存款帐户
+ Y5 b: T& ]# L; [5 H0 N clearence account 结算帐户& w0 \/ k1 Z) }% m7 N
clearing account 待整理帐户; 过渡[暂记]帐户, 算帐户3 m( B6 s; c6 m! l
closed account 已结帐; 结清的帐户# m7 }& g _# V5 j+ b! v- n% b
closing balance account 终结余额科目
+ K6 I. J6 D& O collect accounts 收帐/ b% R, N/ p8 B; r' p
collecting-allocating account 集合分配帐户7 I- M( g, ], m# k+ F: U/ g: i
collective account 统制帐户[科目]; 集合帐户/ n9 ]) B6 h* R: \
combined account 混合帐户0 U* t: D9 T+ I+ e8 v
commercial account 商业往来帐户; 厂商价款' f1 L! J: y* n: {4 \! j: s5 L, i
commercial clearing account 贸易清算帐户9 S( j+ K, T- g4 v$ b
commission account 酬劳费帐目
& [2 [8 }; l0 c, b& R common account 共同帐户* O9 D( _) ?, C6 @% R7 P' C
consignment account 委托销售帐目
4 Z: o/ l0 T6 M! Z- @ consignor 's sales account 寄销人销售帐户- Q% L ]" r! }3 v# U5 b* _/ O
consolidated fund abstract account 统一基金摘要会计报告
+ a( K! y7 s: u' x* |* X3 X$ _ construction account 建筑工程帐户3 ^; g! x T( v+ ~ ~$ ~) U9 T
consumed accounts 消费帐
; N, Z: f9 ?/ C+ S# Z continuing account 继续结转帐户; 连续帐户
* v' E! S! G% J5 W" f) D, r! Z a contra account 对方[对销]帐户, 抵销科目, 轧帐方式8 ]; O1 ]3 R- _5 y
contra-asset account 资产对销科目[抵消帐户]8 G8 n2 d! F% b: Q9 F: g5 v
contractor 's account 承包商帐: E6 Z( L: b9 r2 A7 t3 z# j6 d' D
contra-revenue account 收入抵消帐户
9 M- [0 |5 P! J4 e, c contra-valuation account 对销计价帐户
1 Z2 o0 t7 ~: S5 | control account 统制[统驭]帐目2 o7 F2 T' q, M8 x/ Y' x- L
controlled accounts 补助[明细]帐户
& ^' m, I& Q" Z' V# |4 O0 k* X controlled-resident account 居民外币管制帐户
' v! ?* N/ B7 o, K0 \, o conversion account 换算[兑换]帐户, 转换帐) x9 s. \7 u/ T1 W
correspondent account 通汇银行的对应帐户, 代理帐户
: L: |1 A& c* ]% x( a' ~ corresponding account 出入相抵帐目, 对应帐户
/ J3 ~+ O" m! w k: E9 h! s2 o0 o( {" m cost account 成本帐户 |