退貨 Returned goods

獨(dú)立分支機(jī)構(gòu) Independent branch

往來(lái)帳戶 Current account

復(fù)式簿記帳戶 Double-entry accounts

時(shí)間差異 Time lag differences

分支機(jī)構(gòu)間轉(zhuǎn)移 Inter-branch transfer

結(jié)算 Settlement

分支機(jī)構(gòu)間往來(lái)帳戶 Interbranch current account

分支機(jī)構(gòu)存貨調(diào)整帳戶 Branch stock adjustment account

信用交易 Credit transaction

現(xiàn)實(shí)購(gòu)買(mǎi)力會(huì)計(jì) Current purchasing power accounting (CPP)

現(xiàn)實(shí)成本會(huì)計(jì) Current cost accounting(CCA)

零售物價(jià)指數(shù) Retail price index

持有收益 Holding gains

業(yè)績(jī)?cè)u(píng)估 Assessment of performance

貨幣性項(xiàng)目的衡量 Measurement of monetary items

貨幣性資產(chǎn) Monetary assets

貨幣性負(fù)債 Monetary liabilities