cost applied account 實支成本帳戶, 實支費用帳
cost incurred account 已發生成本帳戶, 實際費用帳戶
cost of sales account 銷售成本帳
cost-calculation account 成本計算帳戶
credit sale account 賒銷顧客帳戶
creditaccount 賒(欠)帳;信貸帳
creditor ’s account 債權人帳戶
cross offaccounts 銷帳
current account 經常[往來]帳戶
current deposit account 活期存款帳戶
current savings account 活期儲蓄存款
custody account 委託保管帳戶
debenture account 債券帳戶
debt payable account 應付債款帳戶[帳目]
debtor account 借方[收項]帳目
debtor and creditor account 債權債務帳戶
deceased account 存款人已死亡的銀行帳戶
deferred account 延期帳; 遞延帳戶
deferred assets accounts 遞延資產帳戶
deferred charges account 遞延費用帳戶
deficit account 虧損帳戶
delinquent accounts 拖欠帳款, 過期客帳
departmental account 分部帳戶, 分類帳
departmental trading accounts 分類營業計算
deposit account 儲款購書戶, 開戶訂購單位, 存款帳, 提存帳戶
deposit combined account 綜合存款帳戶
depreciation account 折舊帳戶
disbursement account 支付帳
discretionary account 委託帳戶
divided account 補助帳
dividend account 股息帳戶[目]
dividend bank account 股息存款專戶
dock landing account 碼頭卸貨帳單
domestic exchange unsettled account 國內匯兌未清結帳戶
donated surplus account 捐贈盈餘帳
donation account 捐贈帳戶
double column ledger account 雙欄分類帳戶
double entry account 複式會計
drawing account 出支款項, 提款帳戶; 預支佣金[工薪], 業主提款[往來]帳戶
entry account 登帳
equalization account 平均股息帳
equalization reserve account 外匯平衡準備帳戶, 平均準備帳戶
equity account 剩餘財產帳
equity accounts 主權帳戶
exchange equalization account 外匯平衡帳戶[平準帳項]
exchange stabilization account 外匯穩定帳戶
expenditure account 開支[支出]帳目
expense account 開支帳, 費用帳, 營業費帳
export account 出口往來帳戶
external accounts 境外帳戶
factory ledger controlling account 工廠分類帳統制帳戶
false account 假帳
farm trust account 農業信託帳戶
Federal sector account 美國的聯邦部門收支帳戶, 聯邦預算國民收入帳戶
fee checking account 收費支票戶
fictitious account 虛偽帳戶
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