会计学专业词汇英语翻译.doc

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1、会计学专业词汇英语翻译单纯顺序simplesequence单纯信托simpletrust同时检证simultaneousverification单一预算singlebudget单一成本制singlecostsystem单式簿记singleentrybookkeeping独资singleproprietorship,soleproprietorship专用报表singlepurposestatement单账户制（指在制品帐）single-accountsystem单名票据single-namepaper单立占式损益表single-s

2、tepincomestatement偿债基金资产sinkingfundasset在线英语学习偿债基金债券sinkingfundbond偿债基金费用sinkingfundexpense偿债基金收益sinkingfundincome偿债基金投资sinkingfundinvestment偿债基金需要sinkingfundrequirements偿债基金准备sinkingfundreserve偿债基金受托人sinkingfundtrustee偿债基金，债务基金sinkingfund,debtservicefund偿债基金折旧法sinkin

3、g-fundmethod(ofdepreciation)就地审计siteaudit骨干式账户，丁账户skeletonaccount偏斜度skewness位数移动slide传票制度slipsystem呆滞资产slowasset修匀smoothing社会会计，国民会计socialaccounting有偿债能力solvent,solvency稳妥价值soundvalue资金来源去路表，资金运用表source-and-dispositionstatement,source・and-usesstatement,statementofappl

4、icationoffunds地位费用spaceexpense特赋specialassessment特赋债券specialassessmentbond特贝武基金specialassessmentfund特赋留置权specialassessmentliens应收特赋留置权specialassessmentliensreceivable特贝武了青册specialassessmentroll特种审计，特别查帐specialaudit专栏specialcolumn多栏式特种日记帐specialcolumnarjournal特另意夕卜准备sp

5、ecialcontingencyreserve特种基金，专款specialfund特种基金存款specialfunddeposit特别调查specialinvestigation特种日记帐specialjournal特种分类帐，明细分类帐specialledger,subsidiaryledger特别合伙人specialpartners特别所入基金specialrevenuefund专用财务报表special-purposefinancialstatement特定特赋债券special-specialassessmentbond在

6、线英语学习硬币specie特定成本specificcost指定遗赠specificlegacy分扌比成本制specificordercostsystem,jobordercostsystem规范，规格specification规定成本，标准成本specificationcost,standardcost投机者speculator析产分立（指公司）spinoff多栏日记Wksplitcolumnjournal,analyticaljournal分割splitoff分离点splitoffpoint损坏spoilage损坏材•料spoi

7、ledmaterial损坏工作spoiledwork损坏丁•作报单spoiledworkreport损坏在制品spoiledwork-in-process手存现金spotcash现货价格spotprice现货销售spotsale摊记，毛利，佣金，进出价差，期货买卖spread分录汇总分析表spreadsheet无急定stability,stabilization稳定币值会计stabilizedaccounting稳定衡量单位stablemeasuringunit内部查帐员,内部审核员staffauditor,internalaud

8、itor印花税stamptax标准standard标准成本standardcost标准成本单standardcostsheet标准成本制standardcostsystem标准减项standarddeduction标准差standarddeviat