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1、accountpayable应付账款accountreceivable应收账款accounting会计accountingequation会计方程式asset资产auditing审计balancesheet资产负债表capital资本certifiedpublicaccountant注册会计师corporation公司entity主体expense费用financialaccounting财务会计financialstatement财务报表generallyacceptedaccountingprinciples一般

2、公认会计原则incomestatement损益(利润)表liability负债managementaccounting管理会计netearnings净盈余netincome净利润netloss净损失netprofit净利notepayable应付票据notereceivable应收票据owner'sequity所有者权益partnership合伙企业proprietorship独资企业revenue收入statementofcashflow现金流量表statementofearnings盈余表statementofo

3、perations运营表statementofowner'sequity所有者权益表stockholder股东transaction交易account账户chartofaccount会计科目表credit贷方debit借方journal日记帐ledger分类帐posting过帐trialbalance试算平衡表accrual-basisaccounting权责发生制会计accruedexpense应计费用accruedrevenue应计收入accumulateddepreciation累计折旧adjustedtria

4、lbalance调整后试算余额adjustingentry调整分录bookbvalueofaplantasset固定资产账面净值cash-basisaccounting现金收付制会计contraaccount备抵调整账户depreciation折旧matchingprinciple配比原则plantasset固定资产prepaidexpense待摊费用revenueprinciple收入原则time-periodconcept时间－期间概念unearnedrevenue未实现收入balancebetweenbenef

5、itandcost收益与成本的平衡balancesheet资产负债表balancesheetdate资产负债表日balancesheetliabilitymethod资产负债表负责法bankoverdrafts银行透支basicearningspershare基本每股收益beginningoftheperiod期初benchmarktreatments基准处理方法beneficiary受益人bestestimate最佳估计bidbonds投标保函bidprice出价bills帐单bindingsaleagreemen

6、t约束性销售协议boardofdirectors董事会bonus奖金;红利bonusissue红股bonusplan奖金计划borrowingagreements借款协议borrowingcost借款成本bottom-uptest由下而上测试branch分支机构brandname商标名称brokerage经纪人佣金;经纪人业务businesscombination企业合并businesscombinationwhichisanacquisition购买式企业合并businesssegment业务分部buyback回购

7、buyingsegment采购分部calloption看涨期权、买入期权callable可赎回的callabledebt可赎回债券cap(利率)上限capital资本capitalapproach资本法capitalassetpricingmodel资本资产定价模型capitalcommitment资本承诺capitalcontributions资本投入capitalgain资本利得capitalmaintenance资本保全capitaltransactions资本交易capitalisation资本化capita

8、lizationissues资本化发行capitalizationrate资本化比率carryforward结转后期carryforwardofunusedtaxcredit未利用的税款抵减结转后期carryforwardofunusedtaxlosses未利用的可抵扣(应税利润额的)亏损结转后期carryingamount账面金额carryi