会计专业英语词汇精选.docVIP

会计专业英语词汇 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 调整后试算平衡表adjusting entry 调整分录 aging-of-accounts method 账龄分析法 allowance for doubtful accounts 坏帐准备 allowance for uncollectible accounts 坏帐准备 allowance method 备抵法amortization 摊销 asset