book account 帐面借贷科目; 往来帐户! M- x/ F5 N( r e
branch accounts 联行帐, 支店(分店)帐户, 分类帐,8 @: ]( B: G+ k8 K& [: V3 v+ [
branch control account 分支机构统制帐户$ |& R, m9 T# G: T5 W# D. [. U0 \1 c
branch office general account 支店往来帐户" Y, G5 ^& D5 @3 H2 L
budget account 预算帐户[科目]- d+ p/ T5 ]0 h Q' F
budgetary expenditures account 预算支出帐户" _& F- b, l# y8 D
budgetary receipts account 预算收入帐户
6 u9 y& B$ ^% A! f3 P; { bull account 买主帐, 多头账! K- w5 N) L" r: n
business fund account 业务资金帐项9 `3 @ `4 k! t X
capital account (C/A) 资本帐户, 股本帐; 国际收支的资本项目1 ~& z- n5 @9 Z/ j0 F
capital adjustment account 资本调整帐户
, ?. f& y7 o9 e N M( r) } capital assets account 固定[资本]资产帐户* g* H- h/ q: P+ O
capital expenditure account 资本支出帐户, 基本建设支出帐户
0 G4 ^9 U, Y) K6 e, D5 M( T capital stock account 股本帐) k# A& _9 M1 ~# E$ j( R
capital stock and surplus account 股本及公积金帐户
; ~# N: |' n* e9 c# j capital-in-excess account 超额[溢收]资本帐户% X6 \8 h y+ N0 {
card account 总帐科目分类表$ O0 d. ~1 i4 X
cash account 现金帐户( J: p/ Y7 V4 ?' d: C; U) T% b1 N8 e
cash over and short account 现金盈亏帐户) j- k1 i5 \+ o7 K# i$ b) v! f
certified account 经(会计师)证明的帐目
) T! k# x6 i' t! T charge account 零售记帐, 记帐; 赊购制
1 ?0 F; V+ X/ ]7 {; f charges account 杂费帐目- o# n, f8 i% C8 c/ |9 z" `( p( a
check account 对帐查帐; 支票帐户
! V3 |. o$ a& [1 v! g3 p: t cheque account 支票帐户, 活期存款帐户4 L5 K& h1 D# s! R9 [1 y
clearence account 结算帐户
+ \, ? V' Y8 a+ I clearing account 待整理帐户; 过渡[暂记]帐户, 算帐户9 j$ b9 d0 j' Q
closed account 已结帐; 结清的帐户
- {8 f) S. C. E3 \ closing balance account 终结余额科目0 X* J3 d3 g3 L0 Y1 g
collect accounts 收帐
9 d, |. n2 q% I( Y- E( q' N. I collecting-allocating account 集合分配帐户3 b9 q2 a; R ]* o. N. y( K
collective account 统制帐户[科目]; 集合帐户+ w& G6 o2 S A! `* Q
combined account 混合帐户8 }& s R3 J0 s8 E
commercial account 商业往来帐户; 厂商价款; v) W2 S' e0 ~' h" X1 f
commercial clearing account 贸易清算帐户
0 ?* u, @ z) l# _% R commission account 酬劳费帐目
( | G/ V9 L1 s5 T7 A6 ^6 U6 ~4 w8 \* d common account 共同帐户( Y6 ]- \( }$ ^2 ^. u
consignment account 委托销售帐目0 X4 O4 r3 L% x4 n6 w& y7 y3 |5 ^
consignor 's sales account 寄销人销售帐户& r3 T$ u* v4 t
consolidated fund abstract account 统一基金摘要会计报告, x. B l; y2 ~
construction account 建筑工程帐户
8 |8 c( O3 S) l$ |- p consumed accounts 消费帐
" D# U" }8 g* i continuing account 继续结转帐户; 连续帐户
- ?3 I9 h- i% E; U5 N contra account 对方[对销]帐户, 抵销科目, 轧帐方式
1 x1 u+ [- d! g contra-asset account 资产对销科目[抵消帐户]
5 Q/ a" R/ C; `- Y* y4 j7 O contractor 's account 承包商帐
, u) E6 ^; z. Q# u0 W* V contra-revenue account 收入抵消帐户
* ?1 _6 R" K- X0 F8 V5 U% q4 z2 O contra-valuation account 对销计价帐户
, ?+ [* w U/ p control account 统制[统驭]帐目4 e4 a/ q& z9 x$ I
controlled accounts 补助[明细]帐户
5 t9 V' K* {& P7 g controlled-resident account 居民外币管制帐户
$ v: a% p4 G# D6 F: ^9 O conversion account 换算[兑换]帐户, 转换帐
9 w( `* g: o' U- J ~! w( W- |; `8 S! h correspondent account 通汇银行的对应帐户, 代理帐户
6 a! _. ~, Z4 v& u corresponding account 出入相抵帐目, 对应帐户
n# v/ I0 z- E, K) @ cost account 成本帐户 |
发表于 2012-8-16 08:57:55
