常用会计英语词汇22VIP专享VIP免费

第1页共7页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共7页常用会计英语词汇基本词汇acceptance承兑account账户,报表accountancy会计职业accountant会计师accountingentry会计分录accountingfactor会计要素accountinginformation会计信息accountingmanual会计手册accountingperiod会计期间accountingpolicies会计方针accountingvoucher会计凭证accounting会计acidtestratio速动比率(酸性测试比率)acquisition收购adjustingevents调整事项administrativeexpenses行政管理费agencycost代理成本amortization摊销annualreportandaccounts年度报告和报表assetscover资产担保assets资产associatedcompany联营公司auditreport审计报告audit审计auditingstandards审计准则baddebtsratio坏帐比率baddebts坏帐balancesheet资产负债表bankcharges银行手续费bankacceptance银行承兑汇票bankdraft银行汇票bankoverdraft银行透支bankstatement银行对账单bankruptcy破产basisofapportionment分摊基础billofexchange汇票billoflading提单billpayable应付票据billreceivable应收票据bill账单bonus红利第2页共7页第1页共7页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共7页book-keeping薄记breakevenpoint保本点budgetcenter预算中心budgetmanual预算手册budgetperiod预算期间budget预算budgetarycontrol预算控制businessentity经营个体businessunit经营单位by-product副产品capacity生产能力capitalassetspricingmodel资本资产定价模型capitalcommitment承诺资本capitalexpenditureauthorization资本支出核准capitalexpenditurecontrol资本支出控制capitalexpenditure资本支出capitalgain资本收益capitalinvestmentappraisal资本投资评估capitalmaintenance资本保全capitalsurplus资本盈余capitalturnover资本周转率capital资本cashaccount现金账户cashflowbudget现金流量预算cashflowstatement现金流量表cashflow现金流量cashledger现金分类账cash现金changeovertime变更时间charteredentity特许经济个体chequeregister支票登记薄cheque支票commoncost共同成本consolidatedaccounts合并报表contingentliabilities或有负债contractcost合同成本contractcosting合同成本计算controllablecost可控制成本costaccount成本账户costaccountingmanual成本手册costaccounting成本会计costadjustment成本调整costallocation成本分配costapportionment成本分摊costattribution成本归属第3页共7页第2页共7页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共7页costaudit成本审计costbenefitanalysis成本效益分析costcenter成本中心costofcapital资本成本costofsales销售成本costreduction成本降低coststructure成本结构costunit成本单位cost-volume-profitanalysis(CVP)本量利分析creditor债权人criticalevent关键事项cumulativepreferenceshares累积优先股currentasset流动资产currentliabilities流动负债currentratio流动比率debitcapacity举债能力debtratio债务比率debtor'ageanalysis应收账款账龄分析debtor债务人;应收账款defects次品detailledger明细分类账generalledger总分类账deferredexpenditure递延支出departmentalbudget部门预算depreciation折旧developmentcost开发成本differentialcost差别成本directcost直接成本discountrate贴现率discountedcashflow现金流量贴现distributioncost摊销成本dividendpershare每股股利dividend股利doubleentryaccounting复式会计double-entrybook-keeping复式薄记earningpershare每股盈利earningratio市盈率economicorderquantity(EOQ)经济订购批量efficientmarkethypothesis有效市场假设elementofcost成本要素entity经济个体environmentalimpactassessment环境影响评价equitysharecapital权益股本equity权益exceptionalitems例外事项第4页共7页第3页共7页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第4页共7页expectedvalue期望值expenditure支出expenses费用externa...