会计英语全.docVIP

1.Accounting (An information system that measures, processes, and communicates economic information) 2.Asset (An economic resources of a business) 3.Accounting equation (Assessment= Liabilities+Owners’Equity) 4.Allowance for uncollectible accounts (estimated had debts as represented on the Balance sheet) 5.Average-cost method (the inventory method that utilizes An average-cost-per-unit figure) 6.Accelerated method (the practice of charging the highest depreciation in the first year, and decreasing depreciation each year thereafter) 7.Amortization (the allocation of An intangible asset’s cost to the periods benefited by the asset) 8.Authorized stock (the maximum amount of stock that a Corporation may issue) 9.Appropriated retained earnings (certain amount of retained earnings that are unavailable for dividends), 10.Bank reconciliation controls (An accounting for the difference between book Balance and bank Balance at a particular date) 11.Balance sheet (The statement that shows the financial position of a company on a certain date) 12.Certified Public accounting(CPA) (An expert accountant licensed by the state) 13.Corporation (A business owned by Stockholders but managed by a board of directors) 14.Cost of goods available for sale (beginning inventory plus net cost of purchase) 15.Creditor (allowing customers to pay for merchandise over a period of time) 16.Complex capital structure (the make up of a Corporation when convertible securities have been issued) 17.Common stock (the stock that represents the basic Ownership for a Corporation) 18.Cost of goods sold (what a merchandising company paid for the goods that it sold during the period) 19.Divident (A kind of distribution of profits to a Corporation’s Stockholders) 20.Depreciation (the allocation of the cost of a plant Asset to the periods benefited by the asset) 21.Depletion (the allocation of a natural resource’s cost to the periods over which the resource is extracted and sold) 22.Money meas