常用会计名词

常用会计名词（中英文对比）accelerated depreciation method 加速折旧法account 账户account payable 应付账款account receivable 应收账款accountant 会计师、会计人员accounting 会计accounting cycle 会计循环accounting equation 会计等式accounting information system 会计信息系统accrual-basis accounting 应计制会计、权责发生制会计accrued expense 应计费用、预提费用accrued revenue 应计收入accumulated depreciation 累计折旧acid-test ratio 酸性测试比率，速动比率additional paid-in capital 超额缴入股本adjusted trial balance 整后试算平衡表adjusting entry 调整分录aging-of-accounts method 账龄分析法allowance for doubtful accounts 呆帐准备备抵allowance for uncollectible accounts 坏帐准备allowance method 备抵法amortization 摊销 分期偿还asset 资产audit 审计authorization of stock 额定股本average-cost method 平均成本法bad-debt expense 坏帐费用balance sheet 资产负债表bank reconciliation 银行存款余额调节表bank statement 银行对账单board of directors 董事会bond 债券bond discount 债券折价bond premium 债券溢价book value 账面价值brand names 商标breakeven point 保本点、盈亏平衡点budget 预算capital 资本、资金capital expenditure 资本性支出cash budget 现金预算cash disbursements journal 现金支出日记账cash flow 现金流量cash payment journal 现金支出日记账cash receipts journal 现金收入日记账cash-basis accounting 现金收付制会计certified management accountant(CMA) 注册管理会计师certified public accountant(CPA) 注册公共会计师chart of accounts 会计科目表check register 支票登记簿closing entries 结账分录closing the accounts 结账collection period 收账日期common stock 普通股conservatism 保守主义、稳健原则contingent liability 或有负债contra account 备抵账户control account 统驭账户controller 主记长copyright 版权corporation 公司cost allocation 成本归集cost of capital 资本成本cost of good sold 商品销售成本cost of goods available for sale 可供销售商品成本cost of sales 销售成...