会计专业术语词汇表

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1、会计专业术语词汇表AAccelerateddepreciationmethod加速折旧法Account账户Accountform账户式资产负债表Accountpayable应付账款Accountreceivable应收账款Accounting会计Accountingcycle会计循坏Accountingequation会计方程式，会计恒等式Accountingperiodconcept会计期间假设；会计结算期假设Accountingsystem会计制度;会计体系Accountspayablesubsidiaryledger应付账款明细分

2、类账Accountsreceivablesubsidiaryledger应收账款明细分类账Accountsreceivableturnover应收账款周转率；应收账款周转次数Accrualbasis应计制；应收应付制；权责发生制Accruedexpenses应计费用；应付(未付)费用Accruedrevenues应计收入；应收未收收益Accumulateddepreciationaccount累计折旧账户Acid-testratio酸性测试比率Activitybase作业基础Activitydrivers作业驱动因素Activity-b

3、asedcosting作业成本法Adjustedtrialbalance调整后试算平衡表Adjustingentries调整分录Adjustingprocess调整过程Administrativeexpenses(generalexpenses)管理费用Agingthereceivables应收账款账龄Allowancemethod备抵法Amortization摊销；摊提Annuity年金Appropriation不用于分派股利的留存收益Assets资产Available-for-salesecurity正供出售的证券Averagera

4、teofreturn平均收益率BBalancedscorecard平衡记分卡Balanceoftheaccount账户余额Balancesheet资产负债表Bankreconciliation银行往来对账Betterment改良支出Bond债券Bondindenture债券信托契约Bookvalue账面价值Bookvalueofafixedasset固定资产账面价值Boot补价Bottleneck瓶颈Break-evenpoint盈亏平衡点；保本点Budget预算Budgetperformancereport预算绩效报告Business

5、公司Businessentityconcept经营实体假设Businessstakeholder公司利益相关者Businesstransaction经营业务cCapitalexpenditure资本性支出Capitalexpendituresbudget资本性支出预算Capitalinvestmentanalysis资本投资分析Capitalleases融资租赁Capitalrationing资本的合理分配Carryingamount账血金额Cash现金Cashbasis收付实现制Cashbudget现金预算Cashdividend现金

6、股利Cashequivalents现金等价物Cashflowsfromfinancingactivities筹资活动引起的现金流量Cashflowsfrominvestingactivities投资活动引起的现金流量Cashflowsfromoperatingactivities经营活动引起的现金流暈Cashpaybackperiod现金冋收期Cashpaymentsjournal现金付款日记账；现金支出日记账Cashreceiptsjournal现金收款日记账；现金收入日记账Cashshortandoveraccount现金余缺账户；

7、现金溢短账户Chartofaccounts会计科目表；账户一览表Closingentries结账分录Common-sizestatement共同尺度报表Commonstock普通股Comprehensiveincome综合收益；全面收益Consolidation合并；联合Continuousbudgeting连续预算；永续预算Contraaccounts抵消账户Contraasset资产抵消账户Contractrate约定利率；票面利率Contributionmargin贡献毛益Contributionmarginratio贡献毛益率C

8、ontrollableexpenses"J控费用Controllablevariance可控差异Controller总会计师;总监Controllingaccount统制账户；控制账户Conversionc