[课程]财务英语中英文对照表(部分)

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1、财务英语中英文对照表Aaccount账户accountpayable应付账款accountingsystem会计系统AccountingPrincipleBoard（APB）（美国）会计准则委员会accrualbasis权责发生制（应计制）accumulateddepreciation累计折II【accountFORMat账八格式accrue应计accountingcycle会计循环accountsreceivable丿'V收账款accountsreceivableturnover应收账款周转率accelerateddepreciatio

2、n加速折旧adjustingentries调整分录adjustment调整agingofaccountsreceivable丿应收账款账龄分析法allowanceforbaddebts坏账准备allowancefordoubtfulaccounts坏账准备allowanceforuncollectible坏账准备allowancemethod备抵法allowancefordepreciation折旧备抵账户amortization摊卡肖annualreport年度报告annuity年金assets资产audit审计auditor^opin

3、ion审计意见书auditor审计师auditcommittee审计委员会averagecollectionperiod•平均收账期AICPA美国注册会计师协会APBOpinions会计准则委员会意见书balance余额baddebtrecoveries坏账收回baddebts坏账baddebtsexpense坏账费用balancesheet资产负债表balancesheetequation资产负债表等式basketpurchase一揽子采购betterment改造投资，改造工程投资bearerinstrument不记名栗据bonds债券

4、bookoforiginalentry原始分录账簿bookvalue账而价值capital资本capitalstockcertificate股本证明巧cashbasis收付实现制（现金收付制）cashdividends现金股利cashflowstatement现金流最表carryingamount账

5、何价值caixyingvalue账面价值callablebonds可赎债券,可提前兑回债券callpremium提前兑I川溢价capitallease资木租赁（指融资租赁）cashdiscounts现金折扌「Icashequivalents现

6、金等价物capitalimprovement资本改造支出capitalized资本化callablebonds可赎债券，可提而兑回债券callpremium提前兑I叫溢价capitallease资本租赁（指融资租赁）certifiedpublicaccountant（CPA）注册会计师charge①费用；②赊账，指赊欠而采用记账的方式；③留置权chartofaccount会计科目表closingentries结账分录closingthebooks结账classifiedbalancesheet分类资产负债表compoundinterest

7、复利compoundinterestmethod复利法contingentliability或有负债contractualrate合同比率convertiblebonds可兑换债券couponrate息票利率covenant合同条款commonstock普通股compoundentry复合分录corporation公创costofgoodssold销售成木costofsales销售成本costrecovery成木收回compoundentry复合分录continuityconvention持续经营惯例contraaccount抵减账八co

8、ntraasset抵减资产cost-benefitcriterion成本-效益标准compensatingbalances补偿性存款额conservatism稳健性,保守性comparativefinancialstatement比较财务报表consistency一致性costofgoodsavailableforsale可供销伟的商品成木costvaluation成木计价consignment寄销copyright版权creditor债权人credit贷方cross-referencing对照检录cutofferror截止错谋，截账谋羌

9、currentassets流动资产currentliabilities济负债currentratio流动比率currentyield本期收益率dataprocessing数据处理过程dayst