cost applied account 实支成本帐户, 实支费用帐
* E7 S+ r0 ^! e cost incurred account 已发生成本帐户, 实际费用帐户- @+ @, x: }! z) h0 w/ H# p
cost of sales account 销售成本帐& }( `+ S- J4 b/ I) U
cost-calculation account 成本计算帐户+ o5 |$ \7 ^- J8 ~5 q+ j z
credit sale account 赊销顾客帐户
$ K9 b) s7 G5 P creditaccount 赊(欠)帐;信贷帐
" q" J, x+ S2 W+ I) R creditor ’s account 债权人帐户: s7 T' W0 ~2 R5 G
cross offaccounts 销帐! L. X1 i H- e! g, n6 c; J1 g5 i0 r
current account 经常[往来]帐户" F0 Z0 ^6 b! M% B/ P
current deposit account 活期存款帐户/ V7 x9 u+ y2 f" f8 g% R
current savings account 活期储蓄存款0 K2 e: p5 z7 ~ n; ^1 U+ n# [
custody account 委托保管帐户
, `! X- @) \7 y8 P! s6 [( E debenture account 债券帐户
1 t8 Y6 R6 X# W" k4 g" Z debt payable account 应付债款帐户[帐目]5 @/ C) S) E0 Q! R( a7 u
debtor account 借方[收项]帐目
$ l* n9 M: n% R debtor and creditor account 债权债务帐户
( @, p' Z) F; F9 E1 P deceased account 存款人已死亡的银行帐户+ |$ w- [$ |5 C) B6 Q: N( q
deferred account 延期帐; 递延帐户9 [3 b1 R- ~% P3 x
deferred assets accounts 递延资产帐户
- z. _% ? I( U# |, | deferred charges account 递延费用帐户5 f) L; T; l. C: M1 O
deficit account 亏损帐户) L1 C, \# z' p2 m; Q$ {
delinquent accounts 拖欠帐款, 过期客帐
: H1 H$ e; D* `+ w% r, w7 L departmental account 分部帐户, 分类帐
( f& O* H- @ w4 e" {- J) j% p departmental trading accounts 分类营业计算/ C! d5 A) \ Q0 i* w" |+ `( ~
deposit account 储款购书户, 开户订购单位, 存款帐, 提存帐户1 C7 d1 G$ a# J9 c5 }+ I
deposit combined account 综合存款帐户
- `" U9 d2 z2 Q) d J& m( Y# g depreciation account 折旧帐户$ G9 R5 V# k: Q2 O# G# R% N( D
disbursement account 支付帐
* g4 i! Y$ b/ f, S m% J discretionary account 委托帐户' a8 e4 w9 `7 ~! @
divided account 补助帐% i0 f" {: e) t: }; K
dividend account 股息帐户[目]- i& {% p5 Q" U1 x- i- D
dividend bank account 股息存款专户) X6 o$ j' z$ H2 T' f# n1 x
dock landing account 码头卸货帐单! n6 l* C1 |! {
domestic exchange unsettled account 国内汇兑未清结帐户1 I9 C, h! X8 {! N4 a8 S$ R" |
donated surplus account 捐赠盈余帐7 y( `/ Q* J7 e# z. g4 O+ M
donation account 捐赠帐户
# G- D# ]6 ~ G( [3 y; } double column ledger account 双栏分类帐户+ b/ ~1 B, c0 L3 ~" _
double entry account 复式会计
; }5 R+ H8 D7 O4 h$ B4 b, A! @ drawing account 出支款项, 提款帐户; 预支佣金[工薪], 业主提款[往来]帐户
5 ~ b# w6 b- W+ S entry account 登帐) v8 j* o4 g& F" |- q
equalization account 平均股息帐
" u) Q7 b b& w/ z% b equalization reserve account 外汇平衡准备帐户, 平均准备帐户
* @! C$ z$ y: ^* S' g equity account 剩余财产帐 S4 T7 C* ? U! P4 A' w; z
equity accounts 主权帐户" _4 ~: c7 a0 C% |
exchange equalization account 外汇平衡帐户[平准帐项]4 e, F9 ^& D. L. g' P" {
exchange stabilization account 外汇稳定帐户
2 G6 L4 E; h8 O9 E# O0 C expenditure account 开支[支出]帐目
% C8 [9 ~; i$ R$ G& y/ \ expense account 开支帐, 费用帐, 营业费帐2 N* V+ Q( z, f, y6 r
export account 出口往来帐户2 r' |/ m% l" n/ A) o: c0 ?# b
external accounts 境外帐户
2 J$ a" c' j9 X/ w1 v factory ledger controlling account 工厂分类帐统制帐户
7 B7 s* s5 ? w! S; Y! t false account 假帐
) l7 t2 [: x* g; I% J farm trust account 农业信托帐户
* I8 p) R* e( d Federal sector account 美国的联邦部门收支帐户, 联邦预算国民收入帐户) r2 S3 a, p" b( j* I: n# g
fee checking account 收费支票户
& |9 ~* ]& H5 C6 c/ ] fictitious account 虚伪帐户 |
发表于 2012-8-16 08:57:55
