高级财务会计英语单词.xls

Full List To student 序号 英文 中文 accounting assumption 会计假定,会计假设 accounting basis 会计基准,会计基本方法 accounting changes 会计变更 accounting concept 会计概念 accounting convention 会计常规,会计惯例 accounting cycle 会计循环 accounting document 会计凭证 accounting elements 会计要素 accounting entity 会计主体,会计个体 accounting entry 会计分录 accounting equation 会计等式 accounting event 会计事项 accounting exposure 会计暴露,会计暴露风险 accounting income 会计收益 accounting legislation 会计法规 accounting period 会计期 accounting policies 会计政策 accounting postulate 会计假设 accounting practice 会计实务 accounting principle 会计原则 accounting procedures 会计程序 accounting rules 会计规则 accounting transaction 会计业务,会计账务 accounting unit 会计单位 accounting valuation 会计计价 accounts payable 应付账款 accounts receivable 应收账款 accounts receivable aging schedule 应收账款账龄分析表 accounts receivable assigned 已转让应收账款 accounts receivable collection period 应收账款收款期 accounts receivable discounted 已贴现应收账款 accounts receivable turnover 应收账款周转率,应收账款周转次数 accrual basis accounting 应计制会计,权责发生制会计 accrued asset 应计资产 accrued expense 应计费用 accrued liability 应计负债 accrued revenue 应计收入 accumulated depreciation 累计折旧 accumulated dividend 累计股利 accumulation 累积,累计 acquired company 被盘购公司,被兼并公司 acquisition 购置,盘购 acquisition accounting 盘购会计 acquisition cost 购置成本 acquisition excess 盘购超支 acquisition surplus 盘购盈余 activity account 作业账户 activity accounting 作业会计 added value 增值 addition 增置,扩建 additional depreciation 附加折旧,补提折旧 additional paid-in capital 附加实缴资本 additional tax 附加税 adequate disclosure 充分披露 adjusting entry 调整分录 adjustment 调整 adjustment account 调整账户 advance 预付款,垫付款 advance to suppliers 预付货款 advances from customers 预收客户款 adventure 投机经营,短期经营 affiliated company 联营公司 affiliation 联营 after closing trial balance 结账后试算表 agency 代理,代理关系 agreement of partnership 合伙协议 allocation 分摊,分配 allowance for bad debts 呆账备抵 allowance for depreciation 折旧备抵账户 allowance method 备抵法 alternative accounting methods 可选择性会计方法 amalgamation 企业合并 amortization ①摊销②摊还 amortized cost 摊余成本 amount due 到期金额 analytical review 分析性检查 annual closing 年度结账 an