book account 帐面借贷科目; 往来帐户
! O( i; E0 ^1 O5 k* s branch accounts 联行帐, 支店(分店)帐户, 分类帐,2 ]+ L3 l* C; R5 S R0 g: b3 _( P. A
branch control account 分支机构统制帐户1 S( S7 b; _$ {7 h
branch office general account 支店往来帐户+ k' q3 K6 O) q y& V, F# d
budget account 预算帐户[科目]
6 @. L/ L7 i( {$ [ budgetary expenditures account 预算支出帐户
. s( f3 x7 C5 i" G, } budgetary receipts account 预算收入帐户
0 ]- B7 P; y7 x/ h5 } bull account 买主帐, 多头账
1 F( m. C$ }* P7 |4 M6 a business fund account 业务资金帐项* k' \: {4 A7 y' w9 j1 e+ m, A
capital account (C/A) 资本帐户, 股本帐; 国际收支的资本项目 r8 C# N- t3 c. E7 P. J7 p
capital adjustment account 资本调整帐户
, `- \& F7 N' l" o5 Q. o+ ^ capital assets account 固定[资本]资产帐户# @3 o# L% ?0 ]0 A" u
capital expenditure account 资本支出帐户, 基本建设支出帐户- F: `, b+ _' V
capital stock account 股本帐
1 a* Y1 [4 u8 V8 l% _+ \ capital stock and surplus account 股本及公积金帐户
F" S: g. c) Z4 f) \6 I capital-in-excess account 超额[溢收]资本帐户
) I- d7 j$ ]. J) y7 R card account 总帐科目分类表9 Q! s7 z& q: k2 z8 n* @8 \
cash account 现金帐户# l$ g% @* I) b
cash over and short account 现金盈亏帐户
& Q8 V: p8 c& D: G certified account 经(会计师)证明的帐目
- ~" k# S; {' P: a, u charge account 零售记帐, 记帐; 赊购制" P% E1 D( x9 @; C6 \
charges account 杂费帐目2 M/ D) H/ }' |9 E2 \
check account 对帐查帐; 支票帐户
$ W& N0 s4 z2 B" ] cheque account 支票帐户, 活期存款帐户. d/ K' K( L$ w" I
clearence account 结算帐户, d" n0 Z( W% e# u6 {$ i& j
clearing account 待整理帐户; 过渡[暂记]帐户, 算帐户" |3 G9 v$ P# Z4 F
closed account 已结帐; 结清的帐户& r' y. m0 o/ P8 f% u" K
closing balance account 终结余额科目) |5 N. q4 b3 p5 F$ n( H
collect accounts 收帐
$ B( W% r1 e" [' [3 g, `) K$ N collecting-allocating account 集合分配帐户# H$ h6 ^5 o7 ~+ N
collective account 统制帐户[科目]; 集合帐户
0 J5 C0 g% Y$ f, n+ m combined account 混合帐户4 M' A; W$ K" o9 D6 X( d$ e2 P
commercial account 商业往来帐户; 厂商价款
7 O3 F+ A Z2 N, R commercial clearing account 贸易清算帐户
, c U4 @7 Z" _. ]5 F2 x! l9 @; F commission account 酬劳费帐目
) L% M) e6 Y+ K$ K common account 共同帐户
* I; \! N' _8 } consignment account 委托销售帐目
3 s6 s2 h) n/ ?4 _ consignor 's sales account 寄销人销售帐户
2 ]- p; g9 B* T. w/ }# c* ? U8 M H$ Q consolidated fund abstract account 统一基金摘要会计报告
& Z2 @: O ]+ W4 P construction account 建筑工程帐户
$ ?' O/ q3 c4 c consumed accounts 消费帐( G y" v& c; r) k/ L
continuing account 继续结转帐户; 连续帐户
/ n+ r$ [1 E+ h6 o" I1 S contra account 对方[对销]帐户, 抵销科目, 轧帐方式
. X+ u" K3 Y$ i" q: j( X contra-asset account 资产对销科目[抵消帐户]- h5 s- [5 y, C9 U1 A
contractor 's account 承包商帐
& F( g+ P: K7 i* C# g( h/ D contra-revenue account 收入抵消帐户5 x! O4 q# `) w/ ?! h; m8 |
contra-valuation account 对销计价帐户7 b! E' P/ E: H6 Z1 Q6 m' @
control account 统制[统驭]帐目2 A/ z; ]* K1 D4 J5 F: W0 v2 `
controlled accounts 补助[明细]帐户3 ~: V: Z& |0 h% [& V3 `6 |
controlled-resident account 居民外币管制帐户7 [' e4 T; G ?7 R- _: k4 S6 N
conversion account 换算[兑换]帐户, 转换帐
" S( _6 F% c/ G, i9 w correspondent account 通汇银行的对应帐户, 代理帐户9 O9 J1 O, }9 [( S
corresponding account 出入相抵帐目, 对应帐户+ f- ~0 _/ p" z0 D. c$ M
cost account 成本帐户 |