book account 帳面借貸科目; 往來帳戶
branch accounts 聯(lián)行帳, 支店(分店)帳戶, 分類帳,
branch control account 分支機構統(tǒng)制帳戶
branch office general account 支店往來帳戶
budget account 預算帳戶[科目]
budgetary expenditures account 預算支出帳戶
budgetary receipts account 預算收入帳戶
bull account 買主帳, 多頭賬
business fund account 業(yè)務資金帳項
capital account (C/A) 資本帳戶, 股本帳; 國際收支的資本項目
capital adjustment account 資本調整帳戶
capital assets account 固定[資本]資產帳戶
capital expenditure account 資本支出帳戶, 基本建設支出帳戶
capital stock account 股本帳
capital stock and surplus account 股本及公積金帳戶
capital-in-excess account 超額[溢收]資本帳戶
card account 總帳科目分類表
cash account 現(xiàn)金帳戶
cash over and short account 現(xiàn)金盈虧帳戶
certified account 經(會計師)證明的帳目
charge account 零售記帳, 記帳; 賒購制
charges account 雜費帳目
check account 對帳查帳; 支票帳戶
cheque account 支票帳戶, 活期存款帳戶
clearence account 結算帳戶
clearing account 待整理帳戶; 過渡[暫記]帳戶, 算帳戶
closed account 已結帳; 結清的帳戶
closing balance account 終結余額科目
collect accounts 收帳
collecting-allocating account 集合分配帳戶
collective account 統(tǒng)制帳戶[科目]; 集合帳戶
combined account 混合帳戶
commercial account 商業(yè)往來帳戶; 廠商價款
commercial clearing account 貿易清算帳戶
commission account 酬勞費帳目
common account 共同帳戶
consignment account 委托銷售帳目
consignor 's sales account 寄銷人銷售帳戶
consolidated fund abstract account 統(tǒng)一基金摘要會計報告
construction account 建筑工程帳戶
consumed accounts 消費帳
continuing account 繼續(xù)結轉帳戶; 連續(xù)帳戶
contra account 對方[對銷]帳戶, 抵銷科目, 軋帳方式
contra-asset account 資產對銷科目[抵消帳戶]
contractor 's account 承包商帳
contra-revenue account 收入抵消帳戶
contra-valuation account 對銷計價帳戶
control account 統(tǒng)制[統(tǒng)馭]帳目
controlled accounts 補助[明細]帳戶
controlled-resident account 居民外幣管制帳戶
conversion account 換算[兌換]帳戶, 轉換帳
correspondent account 通匯銀行的對應帳戶, 代理帳戶
corresponding account 出入相抵帳目, 對應帳戶
cost account 成本帳戶