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account payable 应付账款account receivable 应收账款accounting 会计accounting equation 会计方程式asset 资产auditing 审计balance sheet 资产负债表capital 资本certified public accountant 注册会计师corporation 公司entity 主体expense 费用financial accounting 财务会计financial statement 财务报表generally accepted accounting principles 一般公认会计原则income statement 损益(利润)表liability 负债management accounting 管理会计net earnings 净盈余net income 净利润net loss 净损失net profit 净利note payable 应付票据note receivable 应收票据owners equity 所有者权益partnership 合伙企业proprietorship 独资企业revenue 收入statement of cash flow 现金流量表statement of earnings 盈余表statement of operations 运营表statement of owners equity 所有者权益表stockholder 股东transaction 交易account 账户chart of account 会计科目表credit 贷方debit 借方journal 日记帐ledger 分类帐posting 过帐trial balance 试算平衡表accrual-basis accounting 权责发生制会计accrued expense 应计费用accrued revenue 应计收入accumulated depreciation 累计折旧adjusted trial balance 调整后试算余额adjusting entry 调整分录book bvalue of a plant asset 固定资产账面净值cash-basis accounting 现金收付制会计contra account 备抵调整账户depreciation 折旧matching principle 配比原则plant asset 固定资产prepaid expense 待摊费用revenue principle 收入原则time-period concept 时间－期间概念unearned revenue 未实现收入balance between benefit and cost 收益与成本的平衡balance sheet 资产负债表balance sheet date 资产负债表日balance sheet liability method 资产负债表负责法bank overdrafts 银行透支basic earnings per share 基本每股收益beginning of the period 期初benchmark treatments 基准处理方法beneficiary 受益人best estimate 最佳估计bid bonds 投标保函bid price 出价bills 帐单binding sale agreement 约束性销售协议board of directors 董事会bonus 奖金;红利bonus issue 红股bonus plan 奖金计划borrowing agreements 借款协议borrowing cost 借款成本bottom-up test 由下而上测试branch 分支机构brand name 商标名称brokerage 经纪人佣金;经纪人业务business combination 企业合并business combination which is an acquisition 购买式企业合并business segment 业务分部buy back 回购buying segment 采购分部call option 看涨期权、买入期权callable 可赎回的callable debt 可赎回债券cap (利率)上限capital 资本capital approach 资本法capital asset pricing model 资本资产定价模型capital commitment 资本承诺capital contributions 资本投入capital gain 资本利得capital maintenance 资本保全capital transactions