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[FECT高级考试] 金融英语辅导之理论语实务备考资料33

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发表于 2012-8-16 08:57:55 | 显示全部楼层 |阅读模式
  cost applied account 实支成本帐户, 实支费用帐+ t9 Q$ C) G+ e& }
  cost incurred account 已发生成本帐户, 实际费用帐户2 v0 ^) V: T1 C/ J  {
  cost of sales account 销售成本帐5 b# ^) h) D" Z- ^: E  t  }/ H
  cost-calculation account 成本计算帐户. e, B. F2 P/ x/ v7 m# M
  credit sale account 赊销顾客帐户
. ?& t$ d" K5 K  creditaccount 赊(欠)帐;信贷帐
1 w/ Y7 Z% @" t3 l  creditor ’s account 债权人帐户
# g( D2 E6 K* u4 F- V  cross offaccounts 销帐6 h8 M1 ]9 h0 B: u
  current account 经常[往来]帐户
5 t7 l* p6 \! ]1 Z; n7 i% i+ o  current deposit account 活期存款帐户' n; w3 h4 e& O8 M
  current savings account 活期储蓄存款% f  u# Q+ a* Z, u+ o6 M/ i
  custody account 委托保管帐户9 F* |  j4 O+ w" z7 ^, z) g: A' Q
  debenture account 债券帐户- C" q; e: N' n0 s$ p
  debt payable account 应付债款帐户[帐目]
, M8 F) u4 B6 n/ r9 }  debtor account 借方[收项]帐目
- {1 T) o" d% V% q  debtor and creditor account 债权债务帐户
7 }  d7 a- n6 w. o: L0 {  deceased account 存款人已死亡的银行帐户! m4 u; x0 j: Z. T* u, d
  deferred account 延期帐; 递延帐户1 U! c. c) o3 B' h+ W% p: r
  deferred assets accounts 递延资产帐户
( q% T% c5 Z8 X1 V/ z1 d5 V  s, X  deferred charges account 递延费用帐户/ O3 k, a4 n2 e; `
  deficit account 亏损帐户0 [& ~- J9 E( Q7 T8 i
  delinquent accounts 拖欠帐款, 过期客帐' M! u: r: N$ Q- q' I' W
  departmental account 分部帐户, 分类帐
. J' }5 @2 L8 m+ T8 ^9 {3 c& m) O4 m  departmental trading accounts 分类营业计算! s& g* |( X9 w) r* Q/ L, U
  deposit account 储款购书户, 开户订购单位, 存款帐, 提存帐户
1 m  `! H% \; U  deposit combined account 综合存款帐户$ c3 E- p  J+ w& n! }
  depreciation account 折旧帐户
' N* Z: P8 I9 K  disbursement account 支付帐( o- N( @4 J. `/ d$ a9 T* P
  discretionary account 委托帐户1 \: `5 U' W: a$ l: L
  divided account 补助帐, R% k6 d2 {2 d( n4 q$ J% q
  dividend account 股息帐户[目]
/ Z/ N: X  n6 z' U3 p  e1 s  dividend bank account 股息存款专户# K# y7 O! W$ W% h
  dock landing account 码头卸货帐单
- l4 o: e5 K, j  domestic exchange unsettled account 国内汇兑未清结帐户
0 r( d, e0 y: A9 T; z  donated surplus account 捐赠盈余帐' L% `1 w: ^5 I* p" K4 [, y2 z
  donation account 捐赠帐户
# {7 A& b9 Q6 b* b  double column ledger account 双栏分类帐户  ?1 E, d$ R/ p
  double entry account 复式会计/ R$ q0 v$ k: P' M/ m$ J# Q2 j
  drawing account 出支款项, 提款帐户; 预支佣金[工薪], 业主提款[往来]帐户: Y  h- V6 V* c, N6 M% ~
  entry account 登帐
, s6 r8 [! @, u; C1 a  equalization account 平均股息帐
7 j/ c. f5 s% V! U! F( t$ X. D  equalization reserve account 外汇平衡准备帐户, 平均准备帐户
2 ?5 V6 }6 b6 z  equity account 剩余财产帐
* c$ {' ?* t+ y- I  equity accounts 主权帐户
4 u4 e, h2 w/ e* @  exchange equalization account 外汇平衡帐户[平准帐项]0 V6 C& O, P1 D+ S' r& l2 p
  exchange stabilization account 外汇稳定帐户7 V& Q1 A2 J7 c0 g2 q, g+ `/ c
  expenditure account 开支[支出]帐目
" e5 E- c0 `. \3 w  expense account 开支帐, 费用帐, 营业费帐
) ^7 A* m" h( M  j* W0 O5 ~$ Y  export account 出口往来帐户
) @1 X7 }9 {" E$ M$ t1 e  T/ L, ^  external accounts 境外帐户9 V) d$ U$ l0 |1 L4 v3 @; {
  factory ledger controlling account 工厂分类帐统制帐户
' S0 s0 Q* ^0 Z: b* B$ W  false account 假帐
9 n8 d! s' q( p" L8 n) C  farm trust account 农业信托帐户
+ K# ^0 m) q2 d" J  Federal sector account 美国的联邦部门收支帐户, 联邦预算国民收入帐户* u4 \8 ^( q2 ~( h
  fee checking account 收费支票户1 @+ j( B3 _( X) B: Q
  fictitious account 虚伪帐户
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