会计专业英语经典法则.doc

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1、Accountingequation会计等式计参照期间Articulation勾稽关系A(16)accrualconcept应计概念Assets资产A(17)accrualexpenses应计费用Businessentity企业个体A(18)acidtestratio速动比率(酸性测Capitalstock股木试比率)Corporation公司A(19)acquisition收购Costprinciple成木原则A(20)acquisitionaccounting收购会计Creditorft/t+XAA

2、(21)adjustingevents调整爭项过急会计术语英汉对照Deilation通货紧缩A(22)administrativeexpenses行'政管Accountingsystem会计系统Disclosure批露理费AmericanAccountingAssociation美国会计Expenses费用A(23)amortization摊销协会Financialstatement财务报表A(24)analyticalreview分析性复核AmericanInstituteofCPAs美国注册会计Fi

3、nancialactivities筹资活动A(25)annualequivalentcost年度等量师协会Going-concernassumplion持续经种假设成本法Audit审计Inflation通货膨涨A(26)annualreportandaccounts年度Balancesheet资产负债表Investingactivities投资活动报告和报表Bookkeepking簿记Liabilities负债A(27)appraisalcost检验成木Cashflowprospects现金流最预测Ne

4、gativecashflow负现金流彊A(28)appropriationaccount備余分配CertificateinInternalAuditing内部审计证Operatingaclivilies经营活动账户书Owner'sequity所有者权益A(29)articlesofassociation公司章程CertificateinManagementAccounting管理Partnership合伙企业细则会计证书Positivecashflow正现金流量A(30)assets资产Certific

5、atePublicAccountant注册会计师Retainedearning留存利润A(31)assetscover资产担保Costaccounting成木会计Revenue收入A(32)asselvaluepershare每股资产Externalusers夕卜部使用者Soleproprietorship独资企业价值Financialaccounting财务会计Solvency清偿能力A(33)associatcdcompany联营公司FinancialAccountingStandardsBoard

6、财务Stablc-dollarassumption稳定货币假设A(34)attainablestandard可达标准会计准则委员会Stockholders股东A(35)attributableprofit可归属利润Financialforecast财务预测Slockholders*equity股东权益A(36)audil审计Generallyacceptedaccountingprinciples公Windowdressing门面粉饰A(37)auditreport审计报告认会计原则Account帐户A

7、(38)auditingstandards审计准则General-purposeinformation通用H的信息A(39)authorizedsharecapital额定股GovernmentAccountingOffice政府会计办基本词汇本公室A(40)availablehours可用小时Incomestatement茹［益表A(1)account账户，报表A(41)avoidablecosts可避免成本InstituteofInternalAuditors内部审计师协A(2)accounting

8、postulate会计假设B(42)back-to-backloan易币贷款会A(3)accountingvaluation会计计价B(43)backflushaccounting倒退成本InstituteofManagementAccountants管理A(4)accountabilityconcept经营责任计算会计师协会概念B(44)baddebts坏帐Integrity整合性A⑸accountancy会计职业B(45)baddebt