(1)会计；会计师
从事会计工作，并具备记账、设计和管理账目、提供税收咨询和准备税收报表等熟练技术的人。

(2)(报账之诉中的)被告

• bank deposits tax
• bank directors
• bank draft
• banker
• bankerout
• banker's acceptance
• banker's blanket bond
• banker's book
• banker's cash notes
• banker's draft
• banker's lien
• banker's note
• bank examiner
• bank failure
• bank for co-operatives
• bank guaranty law
• bank holding company
• Bank Holding Company Act
• bank holiday
• bank holiday of 1933
• banking
• Banking Act of 1933
• judex ad quem
• Judex aequitatem semper spectare debet.
• Judex ante oculos aequitatem semper habere debet.