非常实用的英文会计术语(全).docVIP

非常实用的英文会计术语(全)Accelerated depreciation method??Account Accounting Accounting cycle Accounting equationAccounting period concept Accounts receivableAccounts receivable turnoverAccrual basis of accountingAccrualsAccrued expensesAccrued revenuesAccumulated depreciationAcid-test ratio??速动比率Activity based costing method 作业成本法Administrative expensesAging-of-receivables methodAllowance for doubtful accountsAmortizationAnnuity? ?年金AssetsAverage cost methodAverage rate of returnBalance sheetBank reconciliationBank statement 银行对帐单BondBond indenture 债券契约Bonds payableBook inventoryBook valueBreak-even pointBudget performance reportBusinessBusiness entity conceptBusiness stakeholderBusiness strategyCapital expenditures 资本性支出Capital expenditures budgetCapital investment analysisCapital stockCashCash basis of accountingCash budgetCash dividendCash equivalents??现金等价物Cash payback period 现金回收期Cash short and over account??现金溢缺Classified balance sheet 分类资产负债表Closing process 结帐程序Combination strategyCommon stock Contingent assets/liabilitiesContinuous budgeting??滚动预算Contract rate??契约利率Contribution margin??边际贡献Contribution margin ratioCopyrightCorporationCostCost accounting systemCost allocationCost behaviorCost centerCost concept Cost of goods soldCost of merchandise soldCost price approachCost variance Cost-volume-profit analysisCredit memorandum??贷项通知单Credit period??信用期限Credit terms??信用条件Cumulative preferred stockCurrency exchange rate??现行汇率Current assets 流动资产Current liabilities 流动负债Current ratio??流动资产 Currently attainable standards 当前可实现标准Debit memorandumDecentralizationDeclining-balance method??余额递减法Deferred expensesDeferred revenuesDeflation 通货紧缩DepletionDepreciationDifferential analysisDifferential costDirect labor costDirect labor time varianceDirect labor rate varianceDirect materials price varianceDirect materials purchases budgetDirect materials quantity varianceDiscount on bonds