商务英语高级词汇——会计

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1、会计-高级accruedincome(nounphrase)=应计H攵入revenuewhichisowedbuthasnotyetbeenreceivedMycompanyishavingaproblemconvertingouraccruedincomeintoactualcash.今未提供注释。after-taxbasis(nounphrase)=税后基不出aviewofasumofmoneythatreflectstheeffectsoftaxationOnanafter-taxbasis,tax-free

2、municipalbondsareoftenmoreprofitablethanregularbonds.a未提供注释。allowanceforbaddebts(nounphrase)二备抵坏帐acontraaccountthatshowstheestimatedamountoflossesfromuncollectibleaccountsAllowancesforbaddebtsaredeductedfromaccountsreceivable.n未提供注释。amortization(noun)二分期偿还amet

3、hodofdividingasumofmoneyintotimeperiodsforthepurposesofpaymentorwritingoffassetsWiththeamortizationscheduleformyhousemortgage,Ipaysomeinterestandsomeoftheprincipaleachmonth.=＞未提供注释。arm^-lengthtransaction(nounphrase)=正常交易abusinessdealbetweentwounrelatedpartiesw

4、hoarelookingaftertheirowninterestsReportingfinancialinformationfromanarm^-lengthtransactionisstraightforwardbecausethepartiesdon'thaveapersonalrelationshipseparatefromthebusinessdeal.a未提供注释。auditreport(nounphrase)=审计扌艮表adocumentwrittenbyanindependentcertifiedp

5、ublicaccountantthatstateswhetheracompanysfinancialstatementsaccuratelyrepresentthecompanysfinancialinformationTheauditreportidentifiedonesmallerrorinourannualreport,buteverythingelsewasaccurate.a未提供注释。bankreconciliation(nounphrase)=华艮行核对theprocessofcomparingac

6、ompany'scashbalancewiththeamountreportedbythebankIfthereisadiscrepancybetweenacompanyrsfiguresandabanksfiguresduringbankreconciliation,thecompany'saccountantsmustfindanexplanation.今未提供注释。bookvalue(nounphrase)二帐面价值theamountofvalueassignedtoanassetinacompanysfin

7、ancialbooks,usuallytheoriginalpurchasepriceminusdepreciation;inautoinsurance,thelikelysellingpriceofacarOurcompanycarcost$35,000twoyearsago,butitsbookvalueisnowonly$20,000.今未提供注释。budgetaryvariance(nounphrase)=预算差异thedifferencebetweentheestimatedcostofsomething

8、andtheactualamountspentOurCFOwasreallyunhappybecauseourbudgetaryvariancehasbeensohigh.Shewantsourfutureestimatestobemoreaccurate.n未提供注释。capitalasset(nounphrase)二资木资产anypropertythat