accept 接納
acceptance 承兌
accepted draft/bill 已承兌匯票
acceptor 承兌人
account 科目，帳戶
account for 說明
account sales 承銷清單
accounting equation 會計等式
accrued basis 應(yīng)計基礎(chǔ)
accrued income 應(yīng)計收益
accumulated fund 累積基金
actual cost 實際成本
adjustment 調(diào)整
allocation 分配
application and allotment 申請及分配
apportionment 分攤
appropriation account 盈余分撥帳
articles of association 組織章程
assets 資產(chǎn)
authorised capital 法定股本
autopay 自動轉(zhuǎn)帳
bad debts 呆帳
balance brought down 余額承上
balance brought forward 余額承前
balance carried down 余額轉(zhuǎn)下
balance sheet 資產(chǎn)負債表
bank reconciliation statement 銀行往來調(diào)節(jié)表
bill of exchange, draft 匯票
bill payable 應(yīng)付票據(jù)
bill receivable 應(yīng)收票據(jù)
book of original entry 原始分錄簿
bookkeeping 簿記
business entity 企業(yè)個體
call 催繳股款
called-up capital 己催繳股本
calls in arrear 欠付催繳股款
capital 資本
capital employed 動用資金
capital expenditure 資本支出
capital redemption reserve fund 贖回資本準備金
cash book 現(xiàn)金日記簿
acceptance 承兌
accepted draft/bill 已承兌匯票
acceptor 承兌人
account 科目，帳戶
account for 說明
account sales 承銷清單
accounting equation 會計等式
accrued basis 應(yīng)計基礎(chǔ)
accrued income 應(yīng)計收益
accumulated fund 累積基金
actual cost 實際成本
adjustment 調(diào)整
allocation 分配
application and allotment 申請及分配
apportionment 分攤
appropriation account 盈余分撥帳
articles of association 組織章程
assets 資產(chǎn)
authorised capital 法定股本
autopay 自動轉(zhuǎn)帳
bad debts 呆帳
balance brought down 余額承上
balance brought forward 余額承前
balance carried down 余額轉(zhuǎn)下
balance sheet 資產(chǎn)負債表
bank reconciliation statement 銀行往來調(diào)節(jié)表
bill of exchange, draft 匯票
bill payable 應(yīng)付票據(jù)
bill receivable 應(yīng)收票據(jù)
book of original entry 原始分錄簿
bookkeeping 簿記
business entity 企業(yè)個體
call 催繳股款
called-up capital 己催繳股本
calls in arrear 欠付催繳股款
capital 資本
capital employed 動用資金
capital expenditure 資本支出
capital redemption reserve fund 贖回資本準備金
cash book 現(xiàn)金日記簿