会计英语词汇表.xls

Sheet3 Sheet2 Sheet1 accounting auditing auditor bookkeeping business entity branch budgeting cash flow Chartered Accountant(CA) Certified Management (CMA) conflict with cost analysis creditor decision-making expulsion 会计 审计 审计师 簿记 经营主体 分支机构 预算编制 现金流量 （英）特许会计师 注册管理会计师 与……矛盾 成本分析 债权人 决策 驱逐 英文 中文 ethics evaluation financial accounting income tax preparation investor 伦理，道德 评估 财务会计 所得税申报 投资者 internal decision-maker levy mandatory manual accounting managerial accounting nonprofit organization payroll penalty pool 内部决策者 征税 强制性的 手工记帐 管理会计 非营利性组织 处罚、惩罚 集中（智慧等） 私营会计 private accounting profit-oriented public accounting scheduled payments shareholder taxing authorities the Big Four verification 以营利为目的 公共会计（会计师业务） 计划还款额 工资单 股东 税务部门 美国注册会计师协会 证实，确定 account accounts receivable accounts payable accounting equation asset balance bank deposit slip chronological record co-owner corporation credit side debite side debtor difference double-entry bookkeeping entry investment journal journal entry journalize ledger liability notes payable notes receivable office supplies on account opening the zccount owners equity partnership post posting promissory note proprietor proprietorship sales receipt source document the principlen of duality transaction withdrawal the American Institute of Certified Public Accountants(AICAP) account number accrued charge cash disbursements journal cash receipts journal catch-all claddification current discount due date finance franchise general expenses general journal general ledger goodwill income statement intangible asset installment liquidity listing minus multiple-step income statement on credit operating cycle posting reference column perchases journal sales journal sales on credit terms securities single-step income statement streamline subsidiary ledger unearned revenue 四大会计师事务所，即普华永道、 德勒、安永、毕马威会计师事务所 账户；帐 应付账款 应收账款 会计等式 资产 余额 银行存款单 资本 序时账薄 共同合伙人 公司制 贷方 借方 债务人 差额 复式记账 分录 投资 日记薄 日记账分录 编制分录 分类账 负债 应付票据 应收票据 办公用品 赊账 开账户 所有者权益，业主权益 合伙制 过账 v. n. n. 期票、