常用会计名词(中英文对照).docxVIP

常用会计名词（中英文对照） accelerated depreciation method 加速折旧法 account 账户 account payable 应付账款 account receivable 应收账款 accountant会计师、会计人员 accounting会计 accounting cycle 会计循环 accounting equation会计等式 accounting information system 会计信息系统 accrual-basis accounting 应计制会计、权责发生制会计 accrued expense 应计费用、预提费用 accrued revenue应计收入 accumulated depreciation累计折旧 acid-test ratio酸性测试比率，速动比率 additional paid-in capital 超额缴入股本 adjusted trial balance 整后试算平衡表 adjusting entry调整分录 aging-of-accounts method账龄分析法 allowance for doubtful accounts呆帐准备备抵 allowance for uncollectible accounts坏帐准备 allowance method备抵法 amortization 摊销 分期偿还 asset资产 audit审计 authorization of stock 额定股本 average-cost method 平均成本法 bad-debt expense 坏帐费用 balance sheet 资产负债表 bank reconciliation 银行存款余额调节表 bank statement 银行对账单 board of directors 董事会 bond 债券 bond discount 债券折价 bond premium 债券溢价 book value 账面价值 brand names 商标 breakeven point 保本点、盈亏平衡点 budget 预算 capital 资本、资金 capital expenditure 资本性支出 cash budget 现金预算 cash disbursements journal 现金支出日记账 cash flow 现金流量 cash payment journal 现金支出日记账 cash receipts journal 现金收入日记账 cash-basis accounting 现金收付制会计 certified management accountant(CMA) 注册管理会计师 certified public accountant(CPA) 注册公共会计师 chart of accounts 会计科目表 check register 支票登记簿 closing entries 结账分录 closing the accounts 结账 collection period 收账日期 common stock 普通股 conservatism 保守主义、稳健原则 contingent liability 或有负债 contra account 备抵账户 control account 统驭账户 controller 主记长 copyright 版权 corporation 公司 cost allocation 成本归集 cost of capital 资本成本 cost of good sold 商品销售成本 cost of goods available for sale 可供销售商品成本 cost of sales 销售成本 cost-benefit analysis 成本-效益分析 credit 贷 credit memorandum or credit memo 贷项备忘录 creditor 债权人 current asset 流动资产 current liability 流动负债 current ratio 流动比率 database 数??库 days’ sales in receivables debit 借 debit memo 借项备忘录 debt ratio 负债比率 debtor 债务人 deferred revenue 递延收入 depletion expense 折耗费用 deposit in transit 未达账项 depreciation 折旧 direct cost 直接成本 direct write-off method 直接注销法 disclosure principle 充分披露原则 dividends 股利 double-decli