会计专业英语-账户

Account

账户

Accounting system

会计系统

American Accounting Association

美国会计协会

Audit

审计

Balance sheet

资产负债表

bookkeeping

簿记

cash folw prospects

现金流量预测

certificate in Internal Auditing

内部审计证书

certificate in Management Accounting

管理会计证书

Certificate Public Accountant

注册会计师

cost accounting

成本会计

external users

外部使用者

financial accounting

财务会计

financial accounting standards board

会计准则委员会

financial forecast

财务预测

generally accepted accounting principles

会计公认原则

general-purpose information

通用目的信息

government accounting office

政府会计办公室

income statement

损益表

institute of internal auditors

内部审计师协会

institute of management accountants

管理会计师协会

integrity

整合性

internal auditing

内部审计

internal control structure

内部控制结构

internal revenue service

国内收入暑

internal users

内部使用者

management accounting

管理会计

return of investment

投资回报

securities ans exchange commission

证券交易委员会

statement of cash flow

现金流量表

statement of financial position

财务状况表

tax accounting

税务会计

accounting equation

会计等式

articulation

勾稽关系

assets

资产

business entity

企业个体

capital stock

股本

corporation

公司

cost principle

成本原则

creditor

债权人

deflation

通货紧缩

disclosure

披露

expenses

费用

financial statement

财务报表

financial activities

筹资活动

going- concern assumption

持续经营假设

inflatiion

通货膨胀

investing activities

投资活动

owner's equity

所有者权益

parternership

合伙企业

negative cash flow

负现金流量

operating activities

经营活动

liabilities

负债

positive cash folw

正现金流

retained earning

留存利润

revenue

收入

sole proprietorship

独资企业

slovency

清偿能力

stable-dollar assumption

稳定货币假设

stockholders

股东

stockholders' equity

股东权益

window dressing

门面粉饰

account format

账户式

account payable

应付账款

account receivabla

应收账款

accounting cycle

会计循环

accounting equation

会计等式

accounting receivable turnover

应收账款周转率

accrual basis accounting

债权发生制

accrued dividend

应计股利

accrued expense

accrued revenue

accumulated depreciation

累计折旧

acid-test ratio

、

quick ratio

速动资产与流动负债比例

acquisition cost

购置成本

adjusted trial balance

调整后试算表

adjusting entry

调整分录

adverse

aging of accounts receivable

应收账款的账龄分类

allocable

应分配的

allowance for bad debts

备抵坏账

allowance for depreciation

allowance for doubtful accounts

呆账备抵

allowance for uncollectible accounts

呆账备抵

amortization

摊销、清偿

annuity due

期初年金

allowance method

备抵法

annuity method

年金法