accounting rate of return 會計收益率accounting records會計記錄,會計簿籍Accounting Review 《會計評論》
2 . accounting book
會計基礎(chǔ) accounting basis會計簿籍 accounting book會計控制 accounting control
+四會計簿籍之種類及其格式
1 . Types and form of financial books
3. Classification and codification of each account. 三會計科目之分類及其編號。4. Types and form of financial books. 四會計簿籍之種類及其格式。5. Types and form of accounting vouchers. 五會計憑證之種類及其格式。
