AICPA财务英语中英文对照.docVIP

AICPA财务英语中英文对照表 Aaccount 账户 account payable 应付账款accounting system 会计系统Accounting Principle Board (APB) （美国）会计准则委员会 accrual basis 权责发生制（应计制）accumulated depreciation 累计折旧account FORMat 账户格式 accrue 应计 accounting cycle 会计循环accounts receivable 应收账款 accounts receivable turnover 应收账款周转率 accelerated depreciation 加速折旧adjusting entries 调整分录 adjustment 调整aging of accounts receivable 应收账款账龄分析法 allowance for bad debts 坏账准备 allowance for doubtful accounts 坏账准备 allowance for uncollectible 坏账准备 allowance method 备抵法 allowance for depreciation 折旧备抵账户amortization 摊销annual report 年度报告 annuity 年金assets 资产 audit 审计 auditor’s opinion 审计意见书auditor 审计师audit committee 审计委员会average collection period 平均收账期AICPA 美国注册会计师协会 APB Opinions 会计准则委员会意见书balance 余额 bad debt recoveries 坏账收回 bad debts 坏账 bad debts expense 坏账费用balance sheet 资产负债表balance sheet equation 资产负债表等式basket purchase 一揽子采购 betterment 改造投资，改造工程投资bearer instrumentbonds 债券book of original entry 原始分录账簿 book value 账面价值capital 资本 capital stock certificate 股本证明书 cash basis 收付实现制（现金收付制） cash dividends 现金股利 cash flow statement 现金流量表carrying amount 账面价值 carrying value 账面价值 callable bonds 可赎债券，可提前兑回债券 call premium 提前兑回溢价 capital lease 资本租赁（指融资租赁）cash discounts 现金折扣 cash equivalents 现金等价物capital improvement 资本改造支出 capitalized 资本化callable bonds 可赎债券，可提前兑回债券 call premium 提前兑回溢价 capital lease 资本租赁（指融资租赁）certified public accountant(CPA) 注册会计师 charge ①费用；赊账，指赊欠而采用记账的方式；留置权 chart of account 会计科目表closing entries 结账分录 closing the books 结账 classified balance sheet 分类资产负债表 compound interest 复利 compound interest method 复利法 contingent liability 或有负债 contractual rate 合同比率 convertible bonds 可兑换债券 coupon rate 息票利率 covenant 合同条款 common stock 普通股 compound entry 复合分录 corporation 公司 cost of goods sold 销售成本 cost of sales 销售成本 cost recovery 成本收回compound entry 复合分录 continuity convention 持续经营惯例 contra account 抵减账户 contra asset 抵减资产 cost-benefit criterion 成本-效益标准 compensating balances 补偿性存款额conservatism 稳健性，保守性