会计专业英语词汇

会计专业英语词汇accelerateddepreciationmethod加速折旧法account账户accountpayable应付账款accountreceivable应收账款accountant会计师、会计人员accounting会计accountingcycle会计循环accountingequation会计等式accountinginformationsystem会计信息系统accrual-basisaccounting应计制会计、权责发生制会计accruedexpense应计费用、预提费用accruedrevenue应计收入accumulateddepreciation累计折旧acid-testratio酸性测试比率，速动比率additionalpaid-incapital超额缴入股本adjustedtrialbalance调整后试算平衡表adjustingentry调整分录aging-of-accountsmethod账龄分析法allowancefordoubtfulaccounts坏帐准备allowanceforuncollectibleaccounts坏帐准备allowancemethod备抵法amortization摊销asset资产audit审计authorizationofstock额定股本average-costmethod平均成本法bad-debtexpense坏帐费用balancesheet资产负债表bankreconciliation银行存款余额调节表bankstatement银行对账单boardofdirectors董事会bond债券bonddiscount债券折价bondpremium债券溢价bookvalue账面价值brandnames商标breakevenpoint保本点、盈亏平衡点budget预算capital资本、资金capitalexpenditure资本性支出cashbudget现金预算cashdisbursementsjournal现金支出日记账cashflow现金流量cashpaymentjournal现金支出日记账cashreceiptsjournal现金收入日记账cash-basisaccounting现金收付制会计certifiedmanagementaccountant(CMA)注册管理会计师certifiedpublicaccountant(CPA)注册公共会计师chartofaccounts会计科目表checkregister支票登记簿closingentries结账分录closingtheaccounts结账collectionperiod收账日期commonstock普通股conservatism保守主义、稳健原则contingentliability或有负债contraaccount备抵账户controlaccount统驭账户controller主记长copyright版权corporation公司costallocation成本归集costofcapital资本成本costofgoodsold商品销售成本costofgoodsavailableforsale可供销售商品成本costofsales销售成本cost-benefitanalysis成本-效益分析credit贷creditmemorandumorcreditmemo贷项备忘录creditor债权人currentasset流动资产currentliability流动负债currentratio流动比率database数据库days’ salesinreceivablesdebit借debitmemo借项备忘录debtratio负债比率debtor债务人deferredrevenue递延收入depletionexpense折耗费用depositint...