accelerate d
depreciati on 加速折旧法
account 帐户、会计科目
accountin
g cycle会计循环accountin
g changes会计变动accountin
g income会计收益accountin
g policies会计政策accountin
团队展示口号g
principles
board(AP B)会计原则委员会
accountin g
standards executive coomittee 会计准则执行委员会
accountin g trends
and technique 会计趋势与技术
accounts
receivable
s应收帐款
accrual basis 权责发生制
accrued
expens应付费用accrued
items应计项目accrued
revenues应收收入accumulat
ed
depreciati
on累计折旧
acid-test ratio 酸性测试比率
prent
value现值
markup再加价additional
markup
cancellati on 再加价取消
aditional
paid-in
capital资本公积adjusting调整aging of
the
accounts approach 帐龄分析法
allowance
for
doubtful
accounts坏帐准备allowance
method备抵法allowance
to reduce
inventory to market 存货跌价准备
allowance to reduce short-term investmen
ts to market 短期投资跌价准备
American Accountin g
Associati on(AAA)美国会计学会
American Institete of Certified Public
Accounta nts(AICP 美国会计师协会
amortizati
on摊销
an annuity due 到期年金终值
amount of an
ordinary annuity 普通年金终值
analysis of long-
term solvency 长期偿债能力分析
analysis of return
on investmen 投资报酬分析
analysis of short-
term liquidity 短期偿债能力分析
announce ment date 认股权宣告日
annual
effective tax rate 全年有效税率
坚强是什么意思annuity年金annuity
due到期年金annuity
method年金法
antidilutiv e effect 反稀释效果
APB
opinion & statement s APB发布的意见书及声明书
appraisal
system评价法appraisal
value评定价值appropria
ed指拨appropriat
ed
retained earnings 拨定留存收益
ast
expenditu
re资本支出
asts资产associatin
g cau and effect 因果关系直接配属
三岁宝宝流鼻血attribution摊计auditor's
report审计报告authorize
d capital stock 核准发行股份
available for sale 备供出售者
available-
for-sale curities 备供出售证券
average
collection period 帐款收回平均天数
average days to
ll the inventory 存货周转平均天数年年如是
bad debt
expen坏帐费用balance
sheet approach 资产负债表法
bank
overdraft银行透支bank
reconcilia tion 银行往来调节表
bank
statement对帐单ba
inventory基期存货ba year基期basic
accountin g equation 会计基本方程式
basic
principles基本原则
bearer bonds 息票公司债
beneficiar
y受益人bettermen
t改良billings
on
constructi
on in process 预收工程款
bonds payable 应付公司债
bonus and profit磨面拼音
sharing plan 员工奖金及分红
book
value method 帐面价值法
book
加群
value of
net asts
事出有因acquired股权净值call
premium收回溢价call price赎回价格call梦见在水里游泳是什么意思
provisions收回条款
callable bonds 可收回公司债
callable
preferred stock 可收回优先股
capital
expenditu
re资本支出capital
lea资本租赁capital
stock股本capital
stock
subscribe d 已认购股份
capital
surplus资本公积
