会计专业术语词汇表.docxVIP

会计专业术语词汇表 A Accelerated depreciation method 加速折旧法 Account 账户 Account form账户式资产负债表 Account payable 应付账款 Account receivable 应收账款 Accounting 会计 Accounting cycle 会计循坏 Accounting equation会计方程式，会计恒等式 Accounting period concept会计期间假设；会计结算期假设 Accounting system会计制度;会计体系 Accounts payable subsidiary ledger 应付账款明细分类账 Accounts receivable subsidiary ledger 应收账款明细分类账 Accounts receivable turnover应收账款周转率；应收账款周转次数 Accrual basis应计制；应收应付制；权责发生制 Accrued expenses应计费用；应付(未付)费用 Accrued revenues应计收入；应收未收收益 Accumulated depreciation account 累计折旧账户 Acid-test ratio酸性测试比率 Activity base作业基础 Activity drivers作业驱动因素 Activity-based costing 作业成本法 Adjusted trial balance调整后试算平衡表 Adjusting entries 调整分录 Adjusting process 调整过程 Administrative expenses(general expenses) 管理费用 Aging the receivables 应收账款账龄 Allowance method 备抵法 Amortization 摊销；摊提 Annuity 年金 Appropriation不用于分派股利的留存收益 Assets资产 Available-for-sale security 正供出售的证券 Average rate of return 平均收益率 B Balanced scorecard 平衡记分卡 Balance of the account 账户余额 Balance sheet资产负债表 Bank reconciliation银行往来对账 Betterment改良支出 Bond债券 Bond indenture债券信托契约 Book value账面价值 Book value of a fixed asset固定资产账面价值 Boot补价 Bottleneck 瓶颈 Break-even point盈亏平衡点；保本点 Budget预算 Budget performance report 预算绩效报告 Business 公司 Business entity concept 经营实体假设 Business stakeholder公司利益相关者 Business transaction 经营业务 c Capital expenditure 资本性支出 Capital expenditures budget 资本性支出预算 Capital investment analysis 资本投资分析 Capital leases 融资租赁 Capital rationing资本的合理分配 Carrying amount 账血金额 Cash现金 Cash basis收付实现制 Cash budget现金预算 Cash dividend现金股利 Cash equivalents现金等价物 Cash flows from financing activities筹资活动引起的现金流量 Cash flows from investing activities投资活动引起的现金流量 Cash flows from operating activities经营活动引起的现金流暈 Cash payback period 现金冋收期 Cash payments journal现金付款日记账；现金支出日记账 Cash receipts journal现金收款日记账；现金收入日记账 Cash short and over account现金余缺账户；现金溢短账户 Chart of accounts会计科目表；账户一览表 Closing entries 结账分录 Common-size statement 共同尺度报表 Common stock 普通股 Comprehensive income综合收益；全面收益 Consolidation 合并；联合 Continuous budgeting连续