book account 帐面借贷科目; 往来帐户9 r' F3 w3 k* j+ z
branch accounts 联行帐, 支店(分店)帐户, 分类帐,
& P$ X* P9 _& t Z4 O* T branch control account 分支机构统制帐户* ?# v. d. z% ~4 `9 o6 `
branch office general account 支店往来帐户
5 v" O7 a% g5 f! n, N budget account 预算帐户[科目]9 T \$ z4 z+ q' O; l
budgetary expenditures account 预算支出帐户: S5 Z# P* S5 F5 [/ ~: f" _7 U
budgetary receipts account 预算收入帐户
y& k2 B& c' f, g! ~ bull account 买主帐, 多头账
6 M$ i5 I) {) B6 f7 W2 U; V& c( o business fund account 业务资金帐项( i: C, j( T4 x. k: _* D4 Q# b: X# k
capital account (C/A) 资本帐户, 股本帐; 国际收支的资本项目
. }% h* T# b1 q1 K/ ?- N capital adjustment account 资本调整帐户! } q8 [2 }! W [
capital assets account 固定[资本]资产帐户
$ k/ X' C( }/ J% S* Z capital expenditure account 资本支出帐户, 基本建设支出帐户
, E7 v1 k. S( _5 S capital stock account 股本帐; K# ~1 m! K) j1 c& [
capital stock and surplus account 股本及公积金帐户
$ W0 A, L/ W8 z* S1 O* a, ?. F capital-in-excess account 超额[溢收]资本帐户) o0 V2 n- i4 j+ ^* w
card account 总帐科目分类表
+ U- L- ]) @! `- |* N$ s cash account 现金帐户
8 l7 ?! j% b+ {) y% ?& |- ] cash over and short account 现金盈亏帐户# h% P5 ^# I1 [6 h9 `7 u5 ~* Y, G( ?
certified account 经(会计师)证明的帐目
9 S2 i4 R0 `2 H; Q& e charge account 零售记帐, 记帐; 赊购制% p+ L1 B# I8 C3 s
charges account 杂费帐目& H: ^5 |2 O3 J" L. U) v: `5 L
check account 对帐查帐; 支票帐户
9 u4 m0 W8 c# J cheque account 支票帐户, 活期存款帐户
& z. T$ i0 y5 c5 @ clearence account 结算帐户! q% J/ X7 `% ?! o, \0 z& {: r
clearing account 待整理帐户; 过渡[暂记]帐户, 算帐户6 q. _1 [( W5 b# K% P" u0 }* Q- ^
closed account 已结帐; 结清的帐户
+ z6 a" i+ t* |& v. A, R1 u closing balance account 终结余额科目
$ E- r# [' c, a: Y3 ?, t9 F collect accounts 收帐
$ e; | |& w- V; O+ @ collecting-allocating account 集合分配帐户
% T4 t1 H. r7 t5 D, J. \ collective account 统制帐户[科目]; 集合帐户$ o+ X0 ?5 \0 L! h# Q+ x/ W
combined account 混合帐户
5 ^3 ~* S/ R6 x/ a commercial account 商业往来帐户; 厂商价款
/ P6 H, A i0 v( N3 J7 y commercial clearing account 贸易清算帐户
! ^1 ^$ ~# q/ g* j& a5 T, [# ~ commission account 酬劳费帐目- G9 T+ Z" a; z- y
common account 共同帐户; E" h9 v1 d M/ j
consignment account 委托销售帐目 Y, d# }6 X5 }$ z7 S
consignor 's sales account 寄销人销售帐户" ?9 X& U2 Z$ w. q8 ?
consolidated fund abstract account 统一基金摘要会计报告7 u* j) B: ?9 `. B
construction account 建筑工程帐户
- G/ q. `3 k7 y2 d consumed accounts 消费帐
) b0 ~, ]2 G% ~7 l7 O continuing account 继续结转帐户; 连续帐户" e0 |1 k: s7 p! b, W! N5 v; h
contra account 对方[对销]帐户, 抵销科目, 轧帐方式
, s0 c, |9 z5 ?' Q* R! C+ v contra-asset account 资产对销科目[抵消帐户]
0 ~: F) n: D, r( x+ ~+ K9 m contractor 's account 承包商帐
8 k M* l' i* l5 j/ ?* K! b contra-revenue account 收入抵消帐户
/ _# g( B" F7 i! r$ }7 h! Z9 F contra-valuation account 对销计价帐户) ]1 l& C2 L3 d1 z! L
control account 统制[统驭]帐目/ d- H% D2 i3 T1 h) }
controlled accounts 补助[明细]帐户/ l) m& U' D! y8 @# S+ p
controlled-resident account 居民外币管制帐户
* j/ D- _* ?$ g$ J, Z T( z conversion account 换算[兑换]帐户, 转换帐, D( T2 D) _6 V1 F7 w6 _
correspondent account 通汇银行的对应帐户, 代理帐户
% |6 I J+ T4 e5 w2 V) ^6 @, j; G corresponding account 出入相抵帐目, 对应帐户; u- K: g: X( f: I% h6 i
cost account 成本帐户 |
发表于 2012-8-16 08:57:55
