accouting words 会计词汇中英对照字母表顺序.doc

Accoutant 会计人员 Audit审计Accounting principle 会计准则Accounting entity 会计主体Assets 资产account账户 acquisition price取得成本accounting procedure会计程序accounts payable 应付账款Accrual basis accounting权责发生制accounting department 财务处 accounts receivable 应收账款adjustment调整事项 adjusting entry 调整分录 Allocate to the current period 分配到当期 amount to 数额达到Accumulated depreciation 累计折旧Allowance for uncollected accounts 坏账准备 Accounting equation 会计等式Accounts receivable应收账款 account titles会计科目Account账户 accumulated depreciation累计折旧Additional paid-in capital资本公积 accounting equation会计等式accuracy正确性arithmetical算数的allowance for doubtful accounts坏账准备accounting cycle会计循环account balances账户余额adjusting entries调整分录 allowance method备抵法allowance for doubtful accounts坏账准备aging schedule of receivables应收账款账龄表accelerated methods加速折旧法additional paid-in capital超面值缴入股本accounts payable应付账款analyze分析at the expense of在损害···的情况下 amortization摊销 Budget预算 bond债券Balance-day adjustment资产负债表日调整balance 余额 bonds payable应付债券bank reconciliation银行存款调节表bad debts credit-rating信用评级 book value or carrying value账面价值bond indenture债务合约 Creditors债权人Consistency一贯性Comparable information 可比信息Contrast 比较Current market value 市场价值currency货币credit note贷项通知单 Current selling price 当前售价cash receipt 收到现金conservatism谨慎 cash basis accounting收付实现制cash flow现金流量company’soperation 公司的生产经营 Co.Ltd 有限责任公司cash flow from operating activities经营活动产生的现金流量charge 承担credit 贷方Controlling account控制账clerical error抄写错误current liabilities流动负债current assets流动资产comprise包含competitor竞争者carry over转移column栏目cover up掩盖cash equivalents现金等价物conservatism principle谨慎原则contingent liabilities或有负债current maturities of long-term obligation一年到期的长期负债conceptual framework概念框架compound entry 复合分录common stock 普通股customer advances预收账款coupon rate or nominal rate票面利率capital资本creditor 债权人common stock普通股 convert使转变capital stock股本classify分类comparison比较cost of goods sold销货成本continuing operations持续经营charge记入credit贷记claim求偿权capital营运资本 Double-entry accounting system 复式记账系统depreciate折旧eflation通货紧缩Disclos