· 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)
· 期间费用 (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)
· 集合分配账户（clearing accounts） (2007-8-28 14:50:12)
· 活页式账簿（loose-leaf book） (2007-8-28 14:50:12)
· 会计账簿（Book of accounts） (2007-8-28 14:50:12)
· 会计循环（accounting cycle） (2007-8-28 14:50:09)