专业会计英语单词.doc

aplantledge 厂厂分类账aruleofthumb 拇指法则,elerateddepreciationmethod ountingPrinciplesBoard ountingcontrol ountingcycle ountingentity ountingequation ountingperiod rualbasis ruals ruedexpense/revenue 应计费用/收入acquire 并购acquisition 取得adjustingprocedure 调整程序administrativecontrol 管理控制administrativeexpense 管理费用advance 预付款adviceslip panies 关联公司aggregate 合计的agingschedule 账龄分析表align 调准,ounts 备抵坏账allowancemethod 备抵法alternative 可供选择的AmericanInstituteofCertified amortization 摊销annualinterestrate 年利率apportion 分配,摊配appropriation 分拨approve 批准arrearage 拖欠款assetsturnover 资产周转率assignmentofresponsibility 分派责任attorney'sfee 律师费attribute 属性authorizedstock 额定股本averagecollectionperiod 平均收账期average/historicalexchangerate 平均/历史汇率baddebtsexpense 坏账费用(票据)bankdeposit 银行存款bankreconciliation 银行往来调节表bankstatement 银行对账单bearer 持票人betterment 改良bidandofferprice 买入卖出价bookvalue 账面价值calendaryear 日历年度calendar-year 日历年度capitalcontributed 实收资本capitalcontribution 资本投入capitalraisingcapability 筹集资本的能力carryingvalue 置存价值cashbasis 收付实现制cashbudget 现金预算cashdividend 现金股利cashondelivery 库存现金cashreceipts/disbursementsjournal 现金收入/支出日记账casualtyloss 事故损失catastrophic ountants 注册会计师checkregister 支票登记簿checkstub 支票存根classificationandsorting 分类整理closingprocedure monstock petentpersonnel plexcapitalstructure 复杂资本结构conservative 稳健的constructedassets 建造资产contingentliability 或有负债continuityofexistence ount 对抵账户convertibilityintocash 可兑换性convertibledebt 可转换债券convertiblepreferredstock 可转换优先股correctionofpriorperiodinventoryerror 前期盘存差错订正costofgoodsavailableforsale 可供销售的商品成本coststructure 成本结构cost-profitdata 成本效益数据cost-to-retailpricepercentage 成本对零售价比率countdecree 法庭判决creditmemo 贷项通知单,贷记通知单creditstanding 信用地位creditterm 赊账条件cumulativebalance 累计余额currentfairvalue 现时公允价值currentratemethod 现行汇率法currentratio 流动比率current-noncurrentmethod 流动与非流动项目法custodianship 保管工作custody 保管customarymatters 惯常业务debenturebonds 信用公司债debitmemo 借项通知单debtor 债务人deferrals 递延项目deferredcredit 延期贷项denominate 标价depletion 折耗depreciationasset 应折旧资产designcosts 设计成本deterioration 自然损