accept 接纳 acceptance 承兑
accepted draft/bill 已承兑汇票 acceptor 承兑人 account 科目，帐户 account for 讲明 account sales 承销清单 accounting equation 会计等式 accrued basis 应计基础 accrued income 应计收益 accumulated fund 累积基金 actual cost 实际成本 adjustment 调整
allocation 分配
application and allotment 申请及分配 apportionment 分摊
appropriation account 盈余分拨帐 articles of association 组织章程 assets 资产
authorised capital 法定股本 autopay 自动转帐 bad debts 呆帐
balance brought down 余额承上 balance brought forward 余额承前 balance carried down 余额转下 balance sheet 资产负债表
bank reconciliation statement 银行往来调节表 bill of exchange, draft 汇票
bill payable 应付票据 bill receivable 应收票据
book of original entry 原始分录簿 bookkeeping 簿记 business entity 企业个体 call 催缴股款
called-up capital 己催缴股本 calls in arrear 欠付催缴股款 capital 资本
capital employed 动用资金 capital expenditure 资本支出
capital redemption reserve fund 赎回资本预备金 cash book 现金日记簿 cash discount 现金折扣 cash in hand 手存现金
常用会计中英文对照词汇
