加速成本收回制度

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1、加速成本收回制度acceleratedcostrecoverysystem加速成本收回制度accelerateddepreciationmethod"加速折旧法,快速折旧法"accountinginternationalization会计国际化AccountingStandardsCommittee会计准则委员会(英)AccountingTrendandTechniques《会计趋势和会计技术》accountsreceivableagingschedule应收账款账龄分析表accountsreceivablecollectionperiod

2、应收账款收款期accountsreceivablediscounted已贴现应收账款accountsreceivablemanagement应收账款管理all-purposefinancialstatement"通用财务报表,通用会计报表"alternativeaccountingmethods可选择性会计方法AmericanAccountingAssociation美国会计学会AmericanInstituteofCertifiedPublicAccountants"美国注册会计师协会,美国注册公共会计师协会"annuitymethodo

3、fdepreciation年金折旧法appropriatedretainedearnings"已拨定留存收益,已指定用途留存收益"assignmentofaccountsreceivable应收账款转让AssociationofGovernmentAccounting政府会计师协会averagepaymentperiod(ofaccountspayable)应付账款平均付款期BeginnersAll-purposeSymbolicInstructionCode"基础语言,初学者通用符号指令语言"BritishAccountingAssoci

4、ation英国会计学会cash-flowtocapital-expenditureratio现金流量对资本支出比率certaintyequivalentcoefficient确定等值系数certificateofcapitalverification验资证明书certifiedinformationsystemauditor注册信息系统审计师certifiedmanagementaccountant注册管理会计师chairmanoftheboardofdirector董事长chargeanddischargestatement信托财产(或遗

5、产)收支报表"classificationofstockholders,equity"股东产权分类CommonBusinessOrientedLanguage普通商业语言compilationoffinancialstatement"编辑财务报表,编辑会计报表"complexinformationprocessing复杂信息处理compoundinterestmethodofdepreciation复利折旧法computer-aidedfinancialmanagement电子计算机辅助财务管理conglomeratefinancialst

6、atement"集团公司财务报表,集团公司会计报表"consolidatedfinancialstatement"合并财务报表,合并会计报表"constantpurchasepoweraccounting不变购买力会计constructioncontractaccounting建筑合同会计ConsultativeCommitteeofAccountingBodies会计团体协商委员会ContinentalEuropeanaccounting欧洲大陆会计continuingprofessionaleducation"专业进修教育,专业连续教育

7、"contributedcapitalinexcessofparvalue实缴股本的股票溢价contributionapproachtopricing贡献毛利法定价contributionmarginincomestatement贡献毛利损益表"costormarket,whicheverislower"成本与市价孰低法dayspurchasesinaccountspayable应付账款占用天数dayssalesinaccountsreceivable应收账款收款天数decisionmakingundercertainty在确定情况下制定决

8、策decisionmakingunderuncertainty在不确定情况下制定决策declining-balancemethod(ofdepreciation)余额递减折旧法d