财务英语中英文对照表Aaccount账户accountpayable应付账款accountingsystem会计系统AccountingPrincipleBoard(APB)（美国）会计准则委员会accrualbasis权责发生制（应计制）accumulateddepreciation累计折旧accountFORMat账户格式accrue应计accountingcycle会计循环accountsreceivable应收账款accountsreceivableturnover应收账款周转率accelerateddepreciation加速折旧adjustingentries调整分录adjustment调整agingofaccountsreceivable应收账款账龄分析法allowanceforbaddebts坏账准备allowancefordoubtfulaccounts坏账准备allowanceforuncollectible坏账准备allowancemethod备抵法allowancefordepreciation折旧备抵账户amortization摊销annualreport年度报告annuity年金assets资产audit审计auditor’sopinion审计意见书auditor审计师auditcommittee审计委员会averagecollectionperiod平均收账期AICPA美国注册会计师协会APBOpinions会计准则委员会意见书Bbalance余额baddebtrecoveries坏账收回baddebts坏账baddebtsexpense坏账费用balancesheet资产负债表balancesheetequation资产负债表等式basketpurchase一揽子采购betterment改造投资，改造工程投资bearerinstrument不记名票据bonds债券bookoforiginalentry原始分录账簿bookvalue账面价值Ccapital资本capitalstockcertificate股本证明书cashbasis收付实现制（现金收付制）cashdividends现金股利cashflowstatement现金流量表carryingamount账面价值carryingvalue账面价值callablebonds可赎债券，可提前兑回债券callpremium提前兑回溢价capitallease资本租赁（指融资租赁）cashdiscounts现金折扣cashequivalents现金等价物capitalimprovement资本改造支出capitalized资本化callablebonds可赎债券，可提前兑回债券callpremium提前兑回溢价capitallease资本租赁（指融资租赁）certifiedpublicaccountant(CPA)注册会计师charge①费用；②赊账，指赊欠而采用记账的方式；③留置权chartofaccount会计科目表closingentries结账分录closingthebooks结账classifiedbalancesheet分类资产负债表compoundinterest复利compoundinterestmethod复利法contingentliability或有负债contractualrate合同比率convertiblebonds可兑换债券couponrate息票利率covenant合同条款commonstock普通股compoundentry复合分录corporation公司costofgoodssold销售成本costofsales销售成本costrecovery成本收回compoundentry复合分录continuityconvention持续经营惯例contraaccount抵减账户contraasset抵减资产cost-benefitcriterion成本-效益标准compensatingbalances补偿性存款额conservatism稳健性，保守性comparativefinancialstatement比较财务报表consistency一致性costofgoodsavailableforsale可供销售的商品成本costvaluation成本计价consignment寄销copyright版权creditor债权人credit贷方cross-referencing对照检录cutofferror截止错误，截账误差currentassets流动资产currentliabilities流动负债currentratio流动比率currentyield本期收益率Ddataprocessing数据处理过程daystocollectaccountreceivable应收账款收回天数debtor债务人depreciation折旧debit借方deferredcredit递延贷项deferredrevenue递延收入debenture公司债券debt-to-equityratio债务股本比debt-to-total-assetsratio债务全部资产比deferredcharges递延费用depletion折耗depreciablevalue应计折旧depreciationschedule折旧计划表discountamortization债券折价摊销discountonbonds债券折价discountrates贴现率disposalvalue残值double-entrysystem复式记账系统double-declining-balancedepreciation(DDB)双倍余额递减法Eearnings收益（利润）economiclife经济寿命effective-interestamortization实际利率摊销法effectiveinterestrate实际利率entity主体（会计主体）explicittransactions明计交易expenses费用expenditures支出Ffaceamount票面值FASBStatement财务会计委员会公告financialaccounting财务会计FinancialAccountingStandardsBoard(FASB)（美国）财务会计准则委员会fiscalye...
