会计学专业词汇英语翻译-C-9-SCIdict专业学术词典-北京语际翻译公司

会计学专业词汇英语翻译

已结帐户 closed account

限额抵押[或债券]，满额抵押[或债券] closed mortgage [or bonds]

闭口投资公司 closed-end investment company

结算，结帐 closing

结帐 closing accounts，closing the books

期终余额 closing balance

结算日期 closing date

结帐记录，结帐分录 closing entry

结帐试算表，结帐后试算表 closing trial balance，postclosing trial balance

合伙人 co-partner，partner

编号号数 code number

会计师职业道德规范 code of professional ethics

编号 coding，codification

货到付款 COD，cash on delivery，collect on delivery

系数 coefficient

共同保险条款 coinsurance clause

抵押品 collateral

抵押信托债券 collateral-trust bonds

抵押借款 collateralize

征收，收帐 collection

代收票据费 collection charge，collection fee

收帐费用 collection expense

收帐期间 collection period

统制帐户 collective account，controlling account

赋税征收清册 collector's roll，tax roll