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1、Accountingequation會(huì)計(jì)等式計(jì)參照期間Articulation勾稽關(guān)系A(chǔ)(16)accrualconcept應(yīng)計(jì)概念A(yù)ssets資產(chǎn)A(17)accrualexpenses應(yīng)計(jì)費(fèi)用Businessentity企業(yè)個(gè)體A(18)acidtestratio速動(dòng)比率(酸性測(cè)Capitalstock股木試比率)Corporation公司A(19)acquisition收購(gòu)Costprinciple成木原則A(20)acquisitionaccounting收購(gòu)會(huì)計(jì)Creditorft/t+XAA(21)adjust

2、ingevents調(diào)整爭(zhēng)項(xiàng)過(guò)急會(huì)計(jì)術(shù)語(yǔ)英漢對(duì)照Deilation通貨緊縮A(22)administrativeexpenses行'政管Accountingsystem會(huì)計(jì)系統(tǒng)Disclosure批露理費(fèi)AmericanAccountingAssociation美國(guó)會(huì)計(jì)Expenses費(fèi)用A(23)amortization攤銷協(xié)會(huì)Financialstatement財(cái)務(wù)報(bào)表A(24)analyticalreview分析性復(fù)核AmericanInstituteofCPAs美國(guó)注冊(cè)會(huì)計(jì)Financialactivities籌資活

3、動(dòng)A(25)annualequivalentcost年度等量師協(xié)會(huì)Going-concernassumplion持續(xù)經(jīng)種假設(shè)成本法Audit審計(jì)Inflation通貨膨漲A(26)annualreportandaccounts年度Balancesheet資產(chǎn)負(fù)債表Investingactivities投資活動(dòng)報(bào)告和報(bào)表Bookkeepking簿記Liabilities負(fù)債A(27)appraisalcost檢驗(yàn)成木Cashflowprospects現(xiàn)金流最預(yù)測(cè)Negativecashflow負(fù)現(xiàn)金流彊A(28)approp

4、riationaccount備余分配CertificateinInternalAuditing內(nèi)部審計(jì)證Operatingaclivilies經(jīng)營(yíng)活動(dòng)賬戶書(shū)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(huì)計(jì)證書(shū)Positivecashflow正現(xiàn)金流量A(30)assets資產(chǎn)CertificatePublicAccountant注冊(cè)會(huì)計(jì)師Retainedearning留

5、存利潤(rùn)A(31)assetscover資產(chǎn)擔(dān)保Costaccounting成木會(huì)計(jì)Revenue收入A(32)asselvaluepershare每股資產(chǎn)Externalusers夕卜部使用者Soleproprietorship獨(dú)資企業(yè)價(jià)值Financialaccounting財(cái)務(wù)會(huì)計(jì)Solvency清償能力A(33)associatcdcompany聯(lián)營(yíng)公司FinancialAccountingStandardsBoard財(cái)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(huì)計(jì)準(zhǔn)則委員會(huì)Stockholders股東A(35)attributableprofit可歸屬利潤(rùn)Financialforecast財(cái)務(wù)預(yù)測(cè)Slockholders*equity股東權(quán)益A(36)audil審計(jì)Generallyacceptedaccountingprinciples公Windowdressing門(mén)面粉飾A(37)auditreport審計(jì)報(bào)告認(rèn)會(huì)計(jì)原則Account帳戶A(38)auditingstandards審計(jì)準(zhǔn)則General-purposeinformation通用H的信息A(3

7、9)authorizedsharecapital額定股GovernmentAccountingOffice政府會(huì)計(jì)辦基本詞匯本公室A(40)availablehours可用小時(shí)Incomestatement茹［益表A(1)account賬戶，報(bào)表A(41)avoidablecosts可避免成本InstituteofInternalAuditors內(nèi)部審計(jì)師協(xié)A(2)accountingpostulate會(huì)計(jì)假設(shè)B(42)back-to-backloan易幣貸款會(huì)A(3)accountingvaluation會(huì)計(jì)計(jì)價(jià)B(43

8、)backflushaccounting倒退成本InstituteofManagementAccountants管理A(4)accountabilityconcept經(jīng)營(yíng)責(zé)任計(jì)算會(huì)計(jì)師協(xié)會(huì)概念B(44)baddebts壞帳Integrity整合性A⑸accountancy會(huì)計(jì)職業(yè)B(45)baddebt