财会专业英语_中英文对照.doc

《财会专业英语_中英文对照.doc》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。

1、.word可编辑.AAbsorptioncosting完全成本法AcceleratedDepreciationMethod加速折旧法Account科目，账户Accountform账户式Accountpayable应付账款Accountreceivable应收账款Accounting会计Accountingcycle会计循环Accountingequation会计等式资产Assets=负债Liabilities+所有者权益Owner’sEquityAccountingperiodconcept会计期间Accountingsystem会计

2、制度Accountpayablesubsidiaryledger应付款明细分类账Accountsreceivableanalysis应收账款分析Accountsreceivablesubsidiaryledger应收账款明细分类账Accountsreceivableturnover应收账款周转率Accrualbasisaccounting应记制，债权发生制Accruedexpenses应记费用Accruedrevenues应记收入Accumulateddepreciation累计折旧Accumulatedothercomprehens

3、iveincome累计其他综合收入Activitybasedrive作业基础/动因Activity-basedcostingABC作业成本计算法Adjustedtrialbalance调整后试算平衡表Adjustingentries调整分录Adjustingprocess调整过程Administrativeexpensesgeneralexpenses管理费用一般费用Agingthereceivables应收账款账龄分析Allowancefordoubtfulaccounts坏账准备Allowancemethod备抵法Amortiza

4、tion摊销Annuity年金Assets资产Available-for-salesecurities可供出售证券Averageinventorycostflowmethod平均库存成本流法Averagecostmethod平均成本法Averagerateofreturn平均回报率BBaddebtexpense坏账费用Balanceoftheaccount账户余额Balancesheet资产负债表.专业.专注..word可编辑.Balancedscorecard平衡记分卡Bankreconciliation银行存款余额调节表Banks

5、tatement银行报表Bond债券Bondindenture债券契约Bookvalue账面价值Bookvalueoftheasset资产的账面价值Boot补价Break-evenpoint盈亏临界点Budget预算Budgetperformancereport预算业绩报告Budgetaryslack预算松弛Budgetedvariablefactoryoverhead预算变量工厂开销Business企业Businesscombination企业合并Businessentityconcept企业主体概念Businessstakehol

6、der企业利益相关者Businessstrategy企业战略Businesstransaction经济业务CCapitalaccount资本性账户Capitalexpenditures资本性支出Capitalexpendituresbudget资本支出预算Capitalinvestmentanalysis资本投资分析Capitalleases资本性租赁Capitalrationing资本分配Carryingamount账面金额Cash现金Cashbasisofaccounting现金制；收付实现制Cashbudget现金预算Cashd

7、ividend现金股利Cashequivalents现金等价物Cashflowpershare每股现金流量Cashflowsfromfinancingactivities筹资活动现金流量Cashflowsfrominvestingactivities投资活动现金流量Cashflowsfromoperatingactivities经营活动现金流量Cashpaybackperiod现金回收期Cashpaymentsjournal现金付款日记账Cashreceiptsjournal现金收款日记账Cashshortandoveraccount

8、现金余缺账户CertifiedpublicaccountantCPA注册会计师Chartofaccounts会计科目表Clearingaccount清理账户.专业.专注..word可编辑.Closingentries结账