会计专业英语技巧归纳.doc

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1、SecuritiesandExchangeCommission证券A(13)accountingrateofreturn会计扌艮交易委员会酬率StatementofcashHow现金流量表A(I4)accountingreferencedate会计Statementoffinancialposition财务状况表参照日Taxaccounting税务会计A(15)accountingreferenceperiod会Accountingequation会计等式计参照期间Articulation勾稽关系A(16)accrualconcept应计概

2、念Assets资产A(17)accrualexpenses应计费用Businessentity企业个体A(18)acidlestratio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Creditor债权人A(2l)adjustingevents调整牛项过急会计术语英汉对照Deilalion通货紧缩A(22)administrativeexpenses彳亍政管Accountings

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4、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Financialactivities筹资活动A(25)annualequivalentcost年度等量师协会Going-concernassumption持续经营假设成本法Audit审计Inilalion通货膨涨A

5、(26)annualreportandaccounts年度Balancesheet资产负债表Investingactivities投资活动报告和报表Bookkccpking簿记Liabilities负债A(27)appraisalcost检验成本Cashflowprospects现金流最预测Negativecashflow负现金流量A(28)appropriationaccount盈余分配CertificateinInternalAuditing内部审计证Operatingactivities经营活动账户书Owner'sequity所有者权

6、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)asscts资产CertificatePublicAccountant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毎股资产Externalusers夕卜部使用者Soleprop

7、rietorship独资企业价值Financialaccounting财务会计Solvency清偿能力A(33)associatedcompany联营公司FinancialAccountingStandardsBoard财务Stablc-dollarassumption稳定货币假设A(34)attainablcstandard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Stockholders*equity股东权益A(36)audit审计

8、Generallyacceptedaccountingprinciples公Windowdressing门面粉饰A(37)auditreport审计报告认会计原则Account帐户A(38)auditingstandards审计准则General-purposeinformation通用H的信息A(39)authorizcdsharecapital额定股GovernmentAccountingOffice政府会计办基本词汇木公室A(40)availablehours»J用小时Incomestatement损益表A(1)account账户，报

9、表A(41)avoidablecosts可避免成本InstituteofInternalAuditors内部审计师协•A(2)accountingpostulate会计假设B(4