退貨 Returned goods

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

往來帳戶 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)購買力會計(jì) Current purchasing power accounting (CPP)

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

零售物價(jià)指數(shù) Retail price index

持有收益 Holding gains

業(yè)績評估 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