退货 Returned goods

独立分支机构 Independent branch

往来帐户 Current account

复式簿记帐户 Double-entry accounts

时间差异 Time lag differences

分支机构间转移 Inter-branch transfer

结算 Settlement

分支机构间往来帐户 Interbranch current account

分支机构存货调整帐户 Branch stock adjustment account

信用交易 Credit transaction

现实购买力会计 Current purchasing power accounting (CPP)

现实成本会计 Current cost accounting(CCA)

零售物价指数 Retail price index

持有收益 Holding gains

业绩评估 Assessment of performance

货币性项目的衡量 Measurement of monetary items

货币性资产 Monetary assets

货币性负债 Monetary liabilities