实际成本 actual cost

　　截线 enter short

　　认讲意图 offer

　　暂记帐户 suspense account

　　销货成本 cost of goods sold

　　销货折扣 discounts allowed

　　销货退回簿 returns inwards book

　　销货净额 net sales

　　销货发票 sales invoice

　　销货簿 sales journal

　　调整 adjustment

　　制造成本会计 manufacturing account

　　数量表达及稳定货币量度 quantifiability and stable monetary measure

　　随要随付 payable on demand

　　余绌 surplus and deficit

　　遗漏错误 error of omission

　　余额承上 balance brought down

　　余额承前 balance brought forward

　　余额递减折旧法 reducing balance depreciation method

　　余额转下 balance carried down

　　历史成本 historical cost

　　担保还款佣金 del credere commission

　　总分类帐 general ledger

　　应付帐款分类帐 creditors ledger, purchases ledger

　　应付帐款分类帐统制帐户 creditors ledger control account, purchases ledger control account

　　应收帐款分类帐 debtors ledger, sales ledger

　　应收帐款分类帐统制帐户 debtors ledger control account, sales ledger control account

　　应计收益 accrued income

　　亏绌 deficit