会计名词中英文对照.docxVIP

会计名词中英文对照 abnormal damage and loss 非常损失 abnormality 异常性 absorption costing 归纳成本法 accelerated depreciation method 加速折旧法 accelerated deprecviation 加速折旧 account 会计科目 account analysis method 账户分析法 Accountant 会计人员 A accounting basis 会计基础 accounting changes 会计变动 accounting cycle 会计循环 accounting error 会计错误 accounting income 会计所得 Accounting Report 会计报告 AR accounts receivable 应收帐款 accountting rate of return 会计报酬率 accrual basis 应计基础 accrued expenses 应计费用 accrued items 应计项目 accrued liabilities 应计负债 accrued revenues 应计收益 accumulated depreciation 累计折旧 accumulated rights 累积权益 acid-test ratio(quick ratio) 酸性测验比率 activity accounting 作业会计( 责任会计) activity based cost system 作业制成本制度 activity or productivity analysis 活动/生产能力 activity variance 作业差异 activity-based accounting 作业制会计 activity-based costing 作业制成本 actual costing 实际成本法 actual costs 实际成本 additional markup 再加价 additional markup cancellation 再加价取销 adjusting 调整 aging of accounts receivable 帐龄分析法 all financial resources concept 全部财务资源观念 allowable cost 可允成本 allowance for doubtful accounts 备抵坏帐 allowance method 备抵评价法 American Accounting Association美国会计学会 AAA annuity 年金 applied factory overhead 已分摊制造费用 appraisal 估价 appraisal costs 鉴定成本 asset gain 资产利益 asset loss 资产损失 Assets 资产 authorized capital stock 实收股本 average costs 平均成本 avoidable cost 可免成本 backflush costing 回溯成本制 backflush costing 回溯成本制(倒流式成本法) bad debt expense 坏帐损失 balance sheet 资产负债表 bank overdraft 银行透支 bank reconciliation 银行存款调节表 bank statement 银行对账单 base inventory 基期存货 base year 基期 Basic Objectives of Accounting 基本会计目的 basic principles 基本原则 betterment and replacement 改良及重置 billing on contract 预收工程款 bonds 公司债 bonus and profit sharing plan 员工奖金及分红 book value per share 每股账面价值 book value 账面价值 book value(carrying value) 账面价值 borrowing of long-term debt 举借长期负债 breakeven point 损益两平点 breakeven time 损益两平时间=BET budget variance 预算差异 budget 预算 budgeted factory overhead rate 预计制造费用分摊率 budgeted volume 预算能量 building 房屋 business cycle 商业循环 bu