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1、Accountingequation會計等式計參照期間Articulation勾稽關(guān)系A(chǔ)(16)accrualconcept應(yīng)計概念A(yù)ssets資產(chǎn)A(17)accrualexpenses應(yīng)計費用Businessentity企業(yè)個體A(18)acidtestratio速動比率(酸性測Capitalstock股木試比率)Corporation公司A(19)acquisition收購Costprinciple成木原則A(20)acquisitionaccounting收購會計Creditorft/t+XAA(21)adjust
2、ingevents調(diào)整爭項過急會計術(shù)語英漢對照Deilation通貨緊縮A(22)administrativeexpenses行'政管Accountingsystem會計系統(tǒng)Disclosure批露理費AmericanAccountingAssociation美國會計Expenses費用A(23)amortization攤銷協(xié)會Financialstatement財務(wù)報表A(24)analyticalreview分析性復(fù)核AmericanInstituteofCPAs美國注冊會計Financialactivities籌資活
3、動A(25)annualequivalentcost年度等量師協(xié)會Going-concernassumplion持續(xù)經(jīng)種假設(shè)成本法Audit審計Inflation通貨膨漲A(26)annualreportandaccounts年度Balancesheet資產(chǎn)負(fù)債表Investingactivities投資活動報告和報表Bookkeepking簿記Liabilities負(fù)債A(27)appraisalcost檢驗成木Cashflowprospects現(xiàn)金流最預(yù)測Negativecashflow負(fù)現(xiàn)金流彊A(28)approp
4、riationaccount備余分配CertificateinInternalAuditing內(nèi)部審計證Operatingaclivilies經(jīng)營活動賬戶書Owner'sequity所有者權(quán)益A(29)articlesofassociation公司章程CertificateinManagementAccounting管理Partnership合伙企業(yè)細(xì)則會計證書Positivecashflow正現(xiàn)金流量A(30)assets資產(chǎn)CertificatePublicAccountant注冊會計師Retainedearning留
5、存利潤A(31)assetscover資產(chǎn)擔(dān)保Costaccounting成木會計Revenue收入A(32)asselvaluepershare每股資產(chǎn)Externalusers夕卜部使用者Soleproprietorship獨資企業(yè)價值Financialaccounting財務(wù)會計Solvency清償能力A(33)associatcdcompany聯(lián)營公司FinancialAccountingStandardsBoard財務(wù)Stablc-dollarassumption穩(wěn)定貨幣假設(shè)A(34)attainablestan
6、dard可達(dá)標(biāo)準(zhǔn)會計準(zhǔn)則委員會Stockholders股東A(35)attributableprofit可歸屬利潤Financialforecast財務(wù)預(yù)測Slockholders*equity股東權(quán)益A(36)audil審計Generallyacceptedaccountingprinciples公Windowdressing門面粉飾A(37)auditreport審計報告認(rèn)會計原則Account帳戶A(38)auditingstandards審計準(zhǔn)則General-purposeinformation通用H的信息A(3
7、9)authorizedsharecapital額定股GovernmentAccountingOffice政府會計辦基本詞匯本公室A(40)availablehours可用小時Incomestatement茹［益表A(1)account賬戶，報表A(41)avoidablecosts可避免成本InstituteofInternalAuditors內(nèi)部審計師協(xié)A(2)accountingpostulate會計假設(shè)B(42)back-to-backloan易幣貸款會A(3)accountingvaluation會計計價B(43
8、)backflushaccounting倒退成本InstituteofManagementAccountants管理A(4)accountabilityconcept經(jīng)營責(zé)任計算會計師協(xié)會概念B(44)baddebts壞帳Integrity整合性A⑸accountancy會計職業(yè)B(45)baddebt
