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
关键字:会计英语
生词表: