会计英语术语解释.docVIP

Accelerated depreciation method加速折旧法P406 Account payable 应付账款 P11 Account receivable 应收账款 P11 Account 账簿、账户P44 Accounting 会计P4 accounting information system会计信息系统P282 Accounting cycle 会计循环 P140 Accounting equation 会计等式P10 accounts receivable turnover 应收账款周转率P718 Accrual accounting 权责发生制P92 Accrued expense 应计费用、预提费用 P102/P438 accrued liability 应计负债P46/P438 Accrued revenue 应计收入 P104 Accumulated depreciation累计折旧P101 acid-test ratio 酸性测试比率P377/P717 additional paid-in capital 股本溢价 P516 Adjusted trial balance 调整试算平衡 P108 Adjusting entry 调整分录 P97 Aging-of-accounts method账龄分析法P366 Allowance for uncollectible accounts坏账准备P365 Allowance method备抵法P365 Allowance of Doubtful Accounts坏账准备P365 Amortization摊销P416 Appropriation of retained earnings 分类盈余P551 Asset 资产P10 Audit 审计P6 audit 审计、审核P326 authorization of stock 授权股票P507 available-for-sale investments 可供出售投资（不以控制为目的）P627 Average-cost method 平均成本法 P253 Bad-debt expense坏账损失P365 Balance sheet 平衡表（资产负债表）P13 Balance-sheet approach决算表平衡法\资产负债表法P366 bank collection 银行托收P332 bank reconciliation 银行往来对账单、银行存款余额调节表 P330 bank statement 银行对账单、银行结算清单P330 batch processing 分批加工、成批处理P285 benchmarking 标杆儿P712 board of directors 董事会成员P508 Bond discount 债券折价P581 Bond premium 债券溢价P581 Bonds payable 应付债券P580 book value per share of common stock 普通股每股帐面价值P724 book value 账面价值P101/P520 book value(of a plant asset) 账面价值 P101 Brand names商标P416 bylaws 规章、章程P507 Callable bonds 可回购债券P594 Capital 资本P11 capital charge 资本成本P725 Capital expenditure资本支出P403 Capital lease 融资租赁P597 cash disbursements journal P295 cash payments journal 支票登记簿 P295 现金支出日记账 cash receipts journal 现金收入日记账P291 cash-basis accounting 收付实现制 P92 Certified management accountant (CMA) 注册管理会计P6 Certified public accountant (CPA) 注册会计师P6 chairperson 主席P508 Chart of accounts会计科目表P59 charter 特许权、授权P506 check register 支票登记簿P295 check 支票P329 Closing entries 结账分录P149 Closing the accounts 结账 P148 collection period收账期\回收期P378/P718 common stock 普通股P509 common-size