accept 接纳
acceptance 承兑
accepted draft/bill 已承兑汇票
acceptor 承兑人
account 科目，帐户
account for 说明
account sales 承销清单
accounting equation 会计等式
accrued basis 应计基础
accrued income 应计收益
accumulated fund 累积基金
actual cosplayt 实质本钱
adjustment 调整
allocation 分配
application and allotment 申请及分配
apportionment 分摊
appropriation account 盈余分拨帐
articles of association 组织章程
assets 资产
authorised capital 法定股本
auTOPay 自动转帐
bad debts 呆帐
balance brought down 余额承上
balance brought forward 余额承前
balance carried down 余额转下
balance sheet 资产负债表
bank reconciliation statement 银行往来调节表
bill of exchange, draft 汇票
bill payable 应对票据
bill receivable 应收票据
book of original entry 原始分录簿
bookkeeping 簿记
business entity 企业个体
call 催缴股款
called-up capital 己催缴股本
calls in arrear 欠付催缴股款
capital 资本
capital employed 动用资金
capital expenditure 资本支出
capital redemption reserve fund 赎回资本筹备金
cash book 现金日记簿
cash discount 现金打折
cash in hand 手存现金
closing stock 期未存货
compensating error 抵销性错误
complete reversal of entries 记帐时借贷方互调
conservatism 稳健守旧
consignee 承销人
consignment 寄销
consignment account 寄销帐
consignor 寄销人
consistency 一贯原则
contingent liability 或有负债
contra 对销
cosplayt accounting 本钱会计
cosplayt of goods sold 销货本钱
credit 贷方
credit advice 贷项公告单
credit note 贷项公告单
credit period allowed to trade debtors 应收帐款赊帐期限
credit period received form trade creditors 应对帐款赊帐期限
creditor 债权人
creditors ledger 应对帐款分类帐
creditors ledger control account 应对帐款分类帐统制帐户
current assets 流动资产
current liabilities 流动负债
current ratio 流动比率
debenture 债券
debit 借方
debit advice 借项公告单
debit note 借项公告单
debtors ledger 应收帐款分类帐
debtors ledger control account 应收帐款分类帐统制帐户
del credere commission 担保还款佣金
deficit 亏绌
depreciation 折旧
depreciation account method 折旧帐法
depreciation provision account method 折旧筹备帐法
direct expenses 直接成本
direct material 直接材料
direct wages 直接薪资
discount 贴现，折价
discounts allowed 销货打折
discount column 打折栏
discounts received 购货打折
discounting bill of exchange 票据贴现
discounting charge 贴现手续费
dishonoured bill 拒付票据
double-entry bookkeeping 复式簿记
draft 汇票
drawee 受票人
drawer 发票人
drawings 提用
drawings account 提款帐
endor百度竞价推广ent 背书
enter short 截线
entity 个体
error of commission 帐名调乱错误
error of omission 遗漏错误
error of original entry 原始分录错误
error of principle 原则性错误
expenses 成本
extract 抽取
facility extent 透支额度
factory overhead 间接制导致本
final accounts 决算表
finished goods 制成品
fixed assets 固定资产
floating charge 流动抵押品
forfeiture 没收
freehold 永久业权
general book of original entry 普通原始簿
general journal 日记簿
general ledger 总分类帐
going concern 继续经营
goods in transit 在运品
goods repossessed value 资产收回价值
goods sent on consignment account 货物寄销帐
goodwill 商誉
gross loss 毛损
gross profit 毛利
gross profit ratio 毛利率
hire purchase 租购
hirer 租购公司
historical cosplayt 历史本钱
holder 持票人
honour the bill of exchange 结算票据
impersonal account 非人名帐户
imprest system 定额规范
income determination 损益计算
indirect expenses 间接成本
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