capital redemption reserve fund 赎回资本准备金
cash book 现金日记簿
cash
discount 现金折扣
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 稳健保守
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
cost accounting 成本会计
cost of goods sold 销货成本
credit 贷方
credit advice 贷项通知单(银行用)
credit note 贷项通知单
credit period allowed to trade debtors 应收帐款赊帐期限
credit period received form trade
creditors 应付帐款赊帐期限
creditor 债权人
creditors ledger 应付帐款分类帐
creditors ledger control account 应付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 借项通知单(银行用)
debit note 借项通知单
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 折旧准备帐法
direct expenses 直接费用
direct material 直接原料
direct wages 直接工资
discount 贴现,折价
discounts allowed 销货折扣
discount column 折扣栏
discounts received 购货折扣
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
endorsement 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 费用
extract 抽取
facility extent 透支额度
factory overhead 间接制造成本
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
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会计英语生词表: