会计英语词汇表

英文词性中文accountingn.会计auditingn.审计auditorn.审计师bookkeepingn.簿记business entity经营主体branch分支机构budgetingn.预算编制cash flow现金流量Chartered Accountant(CA)（英）特许会计师Certified Management (CMA)注册管理会计师conflict with与……矛盾cost analysis成本分析creditorn.债权人decision-makingn.决策expulsionn.驱逐ethicsn.伦理，道德evaluationn.评估financial accounting财务会计income tax preparation所得税申报investorn.投资者internal decision-maker内部决策者levyn.征税mandatoryadj. 强制性的manual accounting手工记帐managerial accounting管理会计nonprofit organization非营利性组织payrolln.工资单penaltyn.处罚、惩罚poolvt.集中（智慧等）private accounting私营会计profit-orientedadj. 以营利为目的public accounting公共会计（会计师业务）scheduled payments计划还款额shareholdern.股东taxing authorities税务部门会计英语词汇表英文词性中文the American Institute of Certified PublicAccountants(AICAP)美国注册会计师协会the Big Four四大会计师事务所，即普华永道、德勒、安永、毕马威会计师事务所verificationn.证实，确定accountn.账户；帐accounts payable应付账款accounts receivable应收账款accounting equation会计等式assetn.资产balancen.余额bank deposit slip银行存款单capitaln.资本chronological record序时账薄co-ownern.共同合伙人corporationn.公司制credit side贷方debite side借方debtorn.债务人differencen.差额double-entry bookkeeping复式记账entryn.分录investmentn.投资journaln.日记薄journal entry日记账分录journalizevt.编制分录ledgern.分类账liability负债notes payable应付票据notes receivable应收票据office supplies办公用品on account赊账opening the zccount开账户owners' equity所有者权益，业主权益partnershipn.合伙制postv.过账英文词性中文postingn.过账promissory note期票、本票proprietorn.业主proprietorshipn.独资公司；业主权sales receipt销售发票source document原始凭证the principlen of duality二重性原则transactionn.交易withdrawaln.抽资、退股、提款account number账户代码accrued charge应计费用cash disbursements journal现金支出日记账cash receipts journal现金...