会计基本词汇英汉对照表

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1、会计基本词汇英汉对照表2Mmethod2M法3Mmethod3M法Ascores　A值Accountingconvention会计惯例Accountingforacquisitions购并的会计处理Accountingfordebtors应收账款核算Accountingfordepreciation折旧核算Accountingforforeigncurrencies外汇核算Accountingforgoodwill商誉核算Accountingforstocks存货核算Accountingpolicies会计政策Accountingstandards会计准则Accrualsconcept权责

2、发生原则Achievingcreditcontrol　实现信用控制Acidtestratio酸性测试比率Actualcashflow实际现金流量Adjustingcompanyprofits企业利润调整Advancepaymentguarantee提前偿还保金Adversetrading不利交易Advertisingbudget广告预算Advisingbank通告银行Ageanalysis账龄分析Ageddebtorsanalysis逾期账款分析Ageddebtors’exceptionreport逾期应收款的特殊报告Ageddebtors’exceptionreport逾期账款特别报告A

3、geddebtors’report逾期应收款报告Ageddebtors’report逾期账款报告All—moniesclause全额支付条款Amortization摊销Analyticalquestionnaire调查表分析Analyticalskills分析技巧Analyzingfinancialrisk财务风险分析Analyzingfinancialstatements财务报表分析Analyzingliquidity流动性分析Analyzingprofitability盈利能力分析Analyzingworkingcapital营运资本分析Annualexpenditure年度支出Ant

4、icipatingfutureincome预估未来收入Areasoffinancialratios财务比率分析的对象Articlesofincorporation合并条款Asiancrisis亚洲(金融)危机Assessingcompanies企业评估Assessingcountryrisk国家风险评估Assessingcreditrisks信用风险评估Assessingstrategicpower战略地位评估Assessmentofbanks银行的评估Assetconversionlending资产转换贷款Assetprotectionlending资产担保贷款Assetsale资产出售

5、Assetturnover资产周转率Assets资产AssociationofBritishFactorsandDiscounters英国代理人与贴现商协会Auditor'sreport审计报告Aval物权担保Baddebt坏账Baddebtlevel坏账等级Baddebtrisk坏账风险Baddebtsperformance坏账发生情况Badloans坏账Balancesheet资产负债表Balancesheetstructure资产负债表结构Bankcredit银行信贷Bankfailures银行破产Bankloans．availability银行贷款的可获得性Bankstatusre

6、ports银行状况报告Bankruptcy破产Bankruptcycode破产法Bankruptcypetition破产申请书Basleagreement塞尔协议BasleAgreement《巴塞尔协议》Behavorialscoring行为评分Billofexchange汇票Billoflading提单BIS国际清算银行BISagreement国际清算银行协定Bluechip蓝筹股Bonds债券Bookreceivables账面应收账款Borrowingmoney借人资金Borrowingproposition借款申请Breakthroughproducts创新产品Budgets预算Bu

7、ildingcompanyprofiles勾画企业轮廓Bureaux(信用咨询)公司Businessdevelopmentloan商业开发贷款Businessfailure破产Businessplan经营计划Businessrisk经营风险Buyercredits买方信贷Buyerpower购买方力量Buyerrisks买方风险CAMPARI优质贷款原则Canonsoflending贷款原则Capex资本支出Capita