会计专业术语词汇表.doc

会计专业术语词汇表 A Accelerated depreciation method 加速折旧法 Account 账户 Account form 账户式资产负债表 Account payable 应付账款 Account receivable 应收账款 Accounting 会计 Accounting cycle 会计循环 Accounting equation 会计方程式，会计恒等式 Accounting period concept 会计期间假设；会计结算期假设 Accounting system 会计制度；会计体系 Accounts payable subsidiary ledger 应付账款明细分类账 Accounts receivable subsidiary ledger 应收账款明细分类账 Accounts receivable turnover 应收账款周转率；应收账款周转次数 Accrual basis 应计制；应收应付制；权责发生制 Accrued expenses 应计费用；应付（未付）费用 Accrued revenues 应计收入；应收未收收益 Accumulated depreciation account 累计折旧账户 Acid-test ratio 酸性测试比率 Activity base 作业基础 Activity drivers 作业驱动因素 Activity-based costing 作业成本法 Adjusted trial balance 调整后试算平衡表 Adjusting entries 调整分录 Adjusting process 调整过程 Administrative expenses(general expenses) 管理费用 Aging the receivables 应收账款账龄 Allowance method 备抵法 Amortization 摊销；摊提 Annuity 年金 Appropriation 不用于分派股利的留存收益 Assets 资产 Available-for-sale security 正供出售的证券 Average rate of return 平均收益率 B Balanced scorecard 平衡记分卡 Balance of the account 账户余额 Balance sheet 资产负债表 Bank reconciliation 银行往来对账 Betterment 改良支出 Bond 债券 Bond indenture 债券信托契约 Book value 账面价值 Book value of a fixed asset 固定资产账面价值 Boot 补价 Bottleneck 瓶颈 Break-even point 盈亏平衡点；保本点 Budget 预算 Budget performance report 预算绩效报告 Business 公司 Business entity concept 经营实体假设 Business stakeholder 公司利益相关者 Business transaction 经营业务 C Capital expenditure 资本性支出 Capital expenditures budget 资本性支出预算 Capital investment analysis 资本投资分析 Capital leases 融资租赁 Capital rationing 资本的合理分配 Carrying amount 账面金额 Cash 现金 Cash basis 收付实现制 Cash budget 现金预算 Cash dividend 现金股利 Cash equivalents 现金等价物 Cash flows from financing activities 筹资活动引起的现金流量 Cash flows from investing activities 投资活动引起的现金流量 Cash flows from operating activities 经营活动引起的现金流量 Cash payback period 现金回收期 Cash payments journal 现金付款日记账；现金支出日记账 Cash receipts journal 现金收款日记账；现金收入日记账 Cash short and over account 现金余缺账户；现金溢短账户 Chart of accounts 会计科目表；账户一览表 Closing entries 结账分录 Common-size statement 共同尺度报表 Common stock 普通股 Comprehensive income 综合收益；全面收益 Co