商业资料会计专业英语.doc

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1、AthesissubmittedtoStatementofcashflow现金流量表Statementoffinancialposition财务状况表A(I4)accountingreferencedate会参照日inpartialfulfillmentTaxaccounting税务会计Accountingequation会计等式A(15)accountingreferenceperiod会计参照期间oftherequirementArticulation勾稽关系Assets资产A(16)accrualconcept应iI概念A(17)accrualexpenses应计

2、费用forthedegreeofBusinessentity企业个体Capitalstock股木A(18)acidtestratio速动比率(酸性测试比率)MasterofEngineeringCorporation公司Costprinciple成木El则A(19)acquisition收购A(20)acquisitionaccounting收购会ilCreditor债权人A(21)adjustingevents调整申项过急会计术语英汉对照Deflation通货紧缩A(22)administrativcexpenses行政管Accountingsystem会计系统Dis

3、closure批露理费AmericanAccountingAssociation美国会计Expenses费用A(23)amorlization摊销协会Financialslatemenl财务报表A(24)analyticalreview分析性复核AmericanInstituteofCPAs美国注册会itFinancialactivities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Inflation通货膨涨A(26)annualreportandaccounts

4、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检验成本Cashflowprospects现金流帚;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所有者权益A(29)articlesofassociation公司章程Certificat

5、einManagementAccounting管理Partnership合伙企业细则会计证书Positivecashflow正现金流量A(30)assets资产CertificatePublicAccountant注册会计师Retainedearning留存利润A(31)assetscover资产担保Costaccounting成本会计Revenue收入A(32)assctvaluepershare每股资产Externalusers外部使用者Soleproprietorship独资企业价值Financialaccounting财务会计Solvency清偿能力A(33)a

6、ssociatedcompany联营公司FinancialAccountingStandardsBoard财务Stable-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Stockholders'equity股东权益A(36)audit审计Generallyacceptedaccountingprinciples公Windowdressing门面粉饰A(37)auditreport

7、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)authorizedsharecapital额定股GovernmentAccountingOffice政府会i

8、办基本词汇木公室A(40)availablchours可用小时Incomestatement损益表A(1)account账户，报表A(4l)avoidablecosts可避免成本InstituteofInternalAuditors内部审计师协•A(2)accounti