aplantledge厂厂分类账aruleofthumb拇指法则，经验规律accelerateddepreciationmethod加速折旧法AccountingPrinciplesBoard会计原则委员会accountingcontrol会计控制accountingcycle会计循环accountingentity会计实体accountingequation会计方程式accountingperiod会计期间accrualbasis权责发生制accruals应计项目accruedexpense/revenue应计费用/收入acquire并购acquisition取得adjustingprocedure调整程序administrativecontrol管理控制administrativeexpense管理费用advance预付款adviceslip通知单affiliatedcompanies关联公司aggregate合计的agingschedule账龄分析表align调准，使成一线allowanceforuncollectibleaccounts备抵坏账allowancemethod备抵法alternative可供选择的AmericanInstituteofCertifiedamortization摊销annualinterestrate年利率apportion分配，摊配appropriation分拨approve批准arrearage拖欠款assetsturnover资产周转率assignmentofresponsibility分派责任attorney'sfee律师费attribute属性authorizedstock额定股本averagecollectionperiod平均收账期average/historicalexchangerate平均/历史汇率baddebtsexpense坏账费用（票据）bankdeposit银行存款bankreconciliation银行往来调节表bankstatement银行对账单bearer持票人betterment改良bidandofferprice买入卖出价bookvalue账面价值calendaryear日历年度calendar-year日历年度capitalcontributed实收资本capitalcontribution资本投入capitalraisingcapability筹集资本的能力carryingvalue置存价值cashbasis收付实现制cashbudget现金预算cashdividend现金股利cashondelivery库存现金cashreceipts/disbursementsjournal现金收入/支出日记账casualtyloss事故损失catastrophic大灾难的certifiedpublicaccountants注册会计师checkregister支票登记簿checkstub支票存根classificationandsorting分类整理closingprocedure结账程序commonstock普通股competentpersonnel称职的人员complexcapitalstructure复杂资本结构conservative稳健的constructedassets建造资产contingentliability或有负债continuityofexistence存在的连续性contraaccount对抵账户convertibilityintocash可兑换性convertibledebt可转换债券convertiblepreferredstock可转换优先股correctionofpriorperiodinventoryerror前期盘存差错订正costofgoodsavailableforsale可供销售的商品成本coststructure成本结构cost-profitdata成本效益数据cost-to-retailpricepercentage成本对零售价比率countdecree法庭判决creditmemo贷项通知单，贷记通知单creditstanding信用地位creditterm赊账条件cumulativebalance累计余额currentfairvalue现时公允价值currentratemethod现行汇率法currentratio流动比率current-noncurrentmethod流动与非流动项目法custodianship保管工作custody保管customarymatters惯常业务debenturebonds信用公司债debitmemo借项通知单debtor债务人deferrals递延项目deferredcredit延期贷项denominate标价depletion折耗depreciationasset应折旧资产designcosts设计成本deterioration自然损坏directwrite-offmethod直接销账法1direct/indirectquote直接/间接标价法discount贴现discountonnotepayable应付票据贴现dishonor拒付dispose处置，清理dispositiondata清理数据dividendpayoutratio股利支付率dividendyield股利获取率double-declining-balancemethod双倍递减余额法double-entrybookkeepingsystem复式记账法draft汇票drawup开立票据earningspershareofcommonstock普通股每股收益额effectiveinterestmethod实际利息法elapse（时间）过去endorsement背书entercontract缔结契约enumerate列举equityratio权益比率equivalent同等的errorcorrection错误订正estate不动产estimatinginventories估计存活的毛利法excessofparvalueoveramountpaid面值超过缴入资本的部分exclusiveprivilege专有权利expenditure权益的做法extension算出或转来的金额extensive广泛的extraordinaryitems非常项目F.O.B.destination目的地交货到达站交货F.O.H.shi...
