· 其他货币资金 (2007-8-28 14:54:04)
· 后进先出法（last-in,first-out,LIFO） (2007-8-28 14:54:04)
· 无担保债券（debenture bonds） (2007-8-28 14:54:04)
· 应收账款出借（assignment of accounts receivable） (2007-8-28 14:54:01)
· 公司债券利率（interest rate on debenture） (2007-8-28 14:54:01)

· 营业外收支净额 (2007-8-28 14:54:01)
· 加速折旧法（accelerated depreciation methods） (2007-8-28 14:54:01)
· 公司债券利息摊销 (2007-8-28 14:54:01)
· 可转换债券（convertible bonds） (2007-8-28 14:53:57)
· 固定资产折旧（depreciation of fixed assets） (2007-8-28 14:53:57)

· 公司债券发行价格（corporate bond issuing price） (2007-8-28 14:53:57)
· 收入的确认（recognition of revenue） (2007-8-28 14:53:57)
· 结算账户（settlement accounts） (2007-8-28 14:50:19)
· 简单分录（simple entry） (2007-8-28 14:50:16)
· 记账凭证汇总表核算形式（bookkeeping procedure using categorized account summary） (2007-8-28 14:50:16)

· 记账凭证核算形式（Bookkeeping proced ureusing vouchers） (2007-8-28 14:50:16)
· 记账凭证（voucher） (2007-8-28 14:50:16)
· 记账规则（recording rules） (2007-8-28 14:50:16)
· 记账方法（bookkeeping methods） (2007-8-28 14:50:13)
· 计价对比账户（matching accounts） (2007-8-28 14:50:13)