cost applied account 實支成本帳戶, 實支費用帳
cost incurred account 已發(fā)生成本帳戶, 實際費用帳戶
cost of sales account 銷售成本帳
cost-calculation account 成本計算帳戶
credit sale account 賒銷顧客帳戶
creditaccount 賒(欠)帳;信貸帳
creditor ’s account 債權(quán)人帳戶
cross offaccounts 銷帳
current account 經(jīng)常[往來]帳戶
current deposit account 活期存款帳戶
current savings account 活期儲蓄存款
custody account 委托保管帳戶
debenture account 債券帳戶
debt payable account 應(yīng)付債款帳戶[帳目]
debtor account 借方[收項]帳目
debtor and creditor account 債權(quán)債務(wù)帳戶
deceased account 存款人已死亡的銀行帳戶
deferred account 延期帳; 遞延帳戶
deferred assets accounts 遞延資產(chǎn)帳戶
deferred charges account 遞延費用帳戶
deficit account 虧損帳戶
delinquent accounts 拖欠帳款, 過期客帳
departmental account 分部帳戶, 分類帳
departmental trading accounts 分類營業(yè)計算
deposit account 儲款購書戶, 開戶訂購單位, 存款帳, 提存帳戶
deposit combined account 綜合存款帳戶
depreciation account 折舊帳戶
disbursement account 支付帳
discretionary account 委托帳戶
divided account 補助帳
dividend account 股息帳戶[目]
dividend bank account 股息存款專戶
dock landing account 碼頭卸貨帳單
domestic exchange unsettled account 國內(nèi)匯兌未清結(jié)帳戶
donated surplus account 捐贈盈余帳
donation account 捐贈帳戶
double column ledger account 雙欄分類帳戶
double entry account 復(fù)式會計
drawing account 出支款項, 提款帳戶; 預(yù)支傭金[工薪], 業(yè)主提款[往來]帳戶
entry account 登帳
equalization account 平均股息帳
equalization reserve account 外匯平衡準備帳戶, 平均準備帳戶
equity account 剩余財產(chǎn)帳
equity accounts 主權(quán)帳戶
exchange equalization account 外匯平衡帳戶[平準帳項]
exchange stabilization account 外匯穩(wěn)定帳戶
expenditure account 開支[支出]帳目
expense account 開支帳, 費用帳, 營業(yè)費帳
export account 出口往來帳戶
external accounts 境外帳戶
factory ledger controlling account 工廠分類帳統(tǒng)制帳戶
false account 假帳
farm trust account 農(nóng)業(yè)信托帳戶
Federal sector account 美國的聯(lián)邦部門收支帳戶, 聯(lián)邦預(yù)算國民收入帳戶
fee checking account 收費支票戶
fictitious account 虛偽帳戶