會(huì)計(jì)術(shù)語中英文詞匯對照表

1、靶A巴Above-t跋he-line伴 items艾線上項(xiàng)目翱Absence藹s, comp板e(cuò)nsated伴缺勤，帶薪假期壩Absorpt耙ion cos捌ting扒完全成本法胺Absorpt跋ion cos胺ting in哀come st骯atement拌完全成本法下的盎損益表奧Acceler埃ated de敖preciat胺ion met巴hod氨加速折舊法愛Account板(s)斑賬戶；會(huì)計(jì)科目凹analyzi愛ng and 癌summari氨zing tr拌ansacti伴ons in哀 頒在賬戶中分析和叭總結(jié)經(jīng)濟(jì)業(yè)務(wù)般analyzi版ng扮 氨分析性賬戶爸balance骯 of邦

2、版賬戶余額吧cash sh扮ort and安 over扮 皚現(xiàn)金余缺賬戶搬charact襖eristic百s of骯 岸賬戶的特點(diǎn)疤chart o疤f半 矮會(huì)計(jì)科目表辦clearin啊g背 靶清理賬戶昂contra 笆or cont傲ra asse巴t拔抵減或資產(chǎn)抵減辦賬戶叭control奧ling叭 傲控制賬戶白estimat邦e of un爸collect白ible澳 艾壞賬估計(jì)霸expande邦d chart背 of搬 隘 埃擴(kuò)充的會(huì)計(jì)科目柏表扮fees ea案rned on半 埃服務(wù)收費(fèi)瓣income 半stateme案nt暗 扳損益表賬戶癌normal 骯balance胺s of澳

3、捌賬戶的正常余額扮other半 半其他賬戶罷real骯 翱實(shí)賬戶藹stateme拌nt of盎 跋賬單爸tempora傲ry or n板ominal案 阿臨時(shí)性賬戶或虛辦賬戶絆usefuln拌ess of靶 翱賬戶的有用性奧Account俺 form伴賬戶式巴Account矮 payabl耙e捌應(yīng)付賬款翱Accoun懊t recei罷vable罷應(yīng)收賬款爸Account拔ing啊會(huì)計(jì)；會(huì)計(jì)學(xué)拌differe版nces be霸tween m埃anageri百al and 挨financi皚al案管理會(huì)計(jì)與財(cái)務(wù)愛會(huì)計(jì)的區(qū)別哀double-柏entry扮復(fù)式會(huì)計(jì)辦financi班al and 邦ma

4、nager暗ial凹財(cái)務(wù)會(huì)計(jì)與管理翱會(huì)計(jì)版financi擺al氨財(cái)務(wù)會(huì)計(jì)阿managem捌ent八 骯管理會(huì)計(jì)扳manager搬ial按管理會(huì)計(jì)白private案 罷內(nèi)部會(huì)計(jì)；私營鞍企業(yè)會(huì)計(jì)罷profess擺ion of邦 頒會(huì)計(jì)職業(yè)板p跋ublic叭 骯公共會(huì)計(jì)唉respons白ibility氨 藹責(zé)任會(huì)計(jì)案Account按ing cyc疤le扒會(huì)計(jì)循環(huán)昂for a m啊erchand捌ising b頒usiness班 班商業(yè)企業(yè)會(huì)計(jì)循般環(huán)傲Account阿ing equ耙ation叭會(huì)計(jì)恒等式扒busines罷s trans哎actions扳 and稗 埃經(jīng)濟(jì)業(yè)務(wù)與會(huì)計(jì)癌恒等式熬Accou

5、nt搬ing fie矮lds, sp跋ecializ礙ed埃會(huì)計(jì)領(lǐng)域，專門笆會(huì)計(jì)領(lǐng)域隘Account俺ing for艾會(huì)計(jì)拜bond in班vestmen凹ts笆債券投資的會(huì)計(jì)胺處理翱bonds p盎ayable鞍應(yīng)付債券的會(huì)計(jì)安處理板cost ce伴nters, 澳respons凹ibility愛成本中心會(huì)計(jì)，絆成本中心責(zé)任會(huì)俺計(jì)扒depreci敖ation澳折舊會(huì)計(jì)拔dividen阿ds阿股利的會(huì)計(jì)處理敖exchang柏es of s哀imilar 拜fixed a隘ssets, 皚review 埃of罷相似固定資產(chǎn)交把換的會(huì)計(jì)處理，把相似固定資產(chǎn)交胺換會(huì)計(jì)處理的回捌顧岸exchang胺e

6、s of s百imilar 骯fixed a氨ssets, 壩summary氨 illust岸ration擺相似固定資產(chǎn)交按換的會(huì)計(jì)處理，昂總結(jié)相似固白定資產(chǎn)交換的會(huì)拌計(jì)處理鞍investm頒ents in扮 stocks疤股票投資的會(huì)計(jì)礙處理耙limited昂 liabil巴ity cor愛poratio稗ns氨有限責(zé)任公司的背會(huì)計(jì)處理藹merchan敖dise tr絆ansacti搬ons,般illustr哎ation o百f辦 商品交氨易會(huì)計(jì)，商品交案易會(huì)計(jì)介紹艾notes r八eceivab拜le擺應(yīng)收票據(jù)的會(huì)計(jì)愛處理骯partner佰ships叭合伙企業(yè)的會(huì)計(jì)癌處理隘profit 芭

7、centers邦, respo扳nsibili懊ty擺利潤中心會(huì)計(jì)，昂利潤中心責(zé)任會(huì)扮計(jì)拔uncolle辦ctibles皚, allow澳ance me扳thod叭 壞賬會(huì)背計(jì)，壞賬會(huì)計(jì)處霸理的備抵法扒uncolle耙cubles,鞍 direct艾 write-瓣off met佰hod of半 壞賬會(huì)笆計(jì)，壞賬會(huì)計(jì)處半理的直接注銷法哎Account翱ing in 啊busines罷s, role哀 of氨商業(yè)中的會(huì)計(jì)，暗會(huì)計(jì)在商業(yè)中的奧角色昂Account襖ing inf安ormatio愛n and t叭he stak扳eholder熬s of a 疤busines矮s頒會(huì)計(jì)信息與企業(yè)啊利益

8、相關(guān)者礙A版ccounti鞍ng peri啊od conc癌ept爸會(huì)計(jì)期間概念扮Account辦ing pri板nciples伴(GAAP),礙 genera搬lly acc邦epted芭公認(rèn)會(huì)計(jì)原則凹Account骯ing pri安nciples皚, chang笆es in埃會(huì)計(jì)原則，會(huì)計(jì)稗原則變更皚Account澳ing rat佰e of re般turn把會(huì)計(jì)回報(bào)率敗Account按ing sys罷tem(s)班會(huì)計(jì)系統(tǒng)；會(huì)計(jì)伴制度案basic皚 基本會(huì)扒計(jì)系統(tǒng)瓣compute傲rized斑 電算化扮會(huì)計(jì)系統(tǒng)頒cost唉 成本會(huì)柏計(jì)系統(tǒng)胺for mer皚chandis把ers靶 商業(yè)會(huì)暗

9、計(jì)系統(tǒng)背for pay唉roll an絆d payro熬ll taxe扒s邦 工資和哀工資稅會(huì)計(jì)系統(tǒng)俺manual岸 手工會(huì)搬計(jì)系統(tǒng)阿Account八ing sys稗tem ove佰rview, 暗cost按會(huì)計(jì)系統(tǒng)概述；哎成本會(huì)計(jì)系統(tǒng)概佰述氨Account跋ing tre挨atments班 of con芭tingent拔 liabil藹ities澳或有負(fù)債的會(huì)計(jì)懊處理矮Account叭s for a隘 period澳ic inve敗ntory s傲ystem, 百char霸t of案定期盤存制賬戶爸 定期盤岸存制會(huì)計(jì)科目表昂Account百s payab伴le暗應(yīng)付賬款白Account昂s

10、payab啊le cont艾rol and爸 subsid艾iary le岸dger疤應(yīng)付賬款控制和昂明細(xì)分類賬爸Account矮s payab白le subs愛idiary 般ledger翱應(yīng)付賬款明細(xì)分昂類賬壩Account巴s recei板vable昂應(yīng)收賬款傲aging o笆f搬 應(yīng)收賬吧款賬齡分析百Account襖s recei胺vable a巴nalysis捌應(yīng)收賬款分析伴Account拌s re八ceivabl氨e contr按ol and 傲subsidi昂ary led翱ger奧應(yīng)收賬款控制和哎明細(xì)分類賬胺Account拌s recei板vable s翱ubsidia辦ry

11、ledg矮er敖應(yīng)收賬款明細(xì)分扒類賬搬Account扮s recei絆vable t澳urnover敖應(yīng)收賬款周轉(zhuǎn)率背Accrual哀 basis板應(yīng)計(jì)制；權(quán)責(zé)發(fā)佰生制板Accrual耙s拔應(yīng)計(jì)收入或費(fèi)用伴deferra擺ls and頒 遞延和絆應(yīng)計(jì)收入或費(fèi)用吧Accrued愛 assets敗應(yīng)計(jì)資產(chǎn)艾Accrued伴 expens懊e(s)傲應(yīng)計(jì)費(fèi)用叭Accrued矮 expens班es paya芭ble敖應(yīng)計(jì)應(yīng)付費(fèi)用疤Accrued矮 fees把應(yīng)計(jì)收費(fèi)伴Accrued哀 liabil笆ities辦應(yīng)計(jì)負(fù)債拔Accrued跋 revenu佰es絆應(yīng)計(jì)收入暗A(chǔ)ccrued盎 wages捌應(yīng)計(jì)

12、工資扒Accumul哎ated de胺preciat罷ion柏累計(jì)折舊笆Accumul翱ated ot白her com八prehens背ive inc氨ome懊累計(jì)其他全面收挨益奧Acid-te巴st rati案o安速動(dòng)比率；酸性啊測試比率盎Acquiri啊ng fixe昂d asset靶s,耙 stages拔 of絆獲取固定資產(chǎn)，搬獲取固定資產(chǎn)階叭段跋Activit暗y base(安s)疤作業(yè)基礎(chǔ)襖Activit矮y base 捌product澳 cost c隘alculat奧ions懊作業(yè)基礎(chǔ)產(chǎn)品成昂本計(jì)算啊Activit安y base 頒usage q靶uantiti熬es, est案i

13、mated霸作業(yè)基礎(chǔ)耗用量捌，估計(jì)作業(yè)基礎(chǔ)埃耗用量巴Activit礙y drive隘rs)佰作業(yè)動(dòng)因耙Activit敗y rates版作業(yè)率扮Activit邦y-based百 costin岸g (ABC)凹,按作業(yè)成本計(jì)算法般Adjuste癌d岸 trial 拜balance板調(diào)整后試算平衡皚表白Adjuste埃d trial懊 balanc搬e colum背ns胺調(diào)整后試算平衡斑表欄盎Adjusti斑ng and 芭closing背 entrie暗s盎調(diào)整分錄和結(jié)賬捌分錄皚Adjusti挨ng entr骯ies埃調(diào)整分錄罷ledger 班with巴 分類賬疤調(diào)整分錄頒recordi藹ng凹

14、記錄調(diào)爸整分錄把Adjusti挨ng proc疤ess盎調(diào)整過程捌Adjustm礙ent pro拌cess, s翱ummary 佰of 敗調(diào)整過程，調(diào)整扳過程總結(jié)熬Adjustm捌e辦nts, su版mmary o矮f basic扮調(diào)整，基本調(diào)整版總結(jié)叭Adjustm翱ents co扒lumns疤調(diào)整欄奧Adjustm埃ents to哀 net in愛come- i擺ndirect瓣 method奧凈收益調(diào)整間骯接法凹Adminis凹trative拔 expens柏es按管理費(fèi)用罷Affilia壩ted com俺panies襖聯(lián)營公司；附屬百公司扒Aging o頒f accou骯nts rec

15、懊eivable絆應(yīng)收賬款賬齡分案析鞍Aging t頒he rece艾ivables白應(yīng)收賬款賬齡分隘析般Allocat案ing 熬income 俺taxes背分配所得稅礙Allocat版ion, co藹st罷分配，成本分配頒Allocat捌ion bas敖e挨分配基礎(chǔ)斑Allowan愛ce, pur矮chase八折讓，購貨折讓愛Allowan安ce acco擺unt, wr按ite-off百s to辦備抵賬戶；備抵哀賬戶注銷懊Allowan白ce meth鞍od懊備抵法芭Allowan佰ce meth藹od of a俺ccounti隘ng for 瓣uncolle氨ctibles挨壞賬會(huì)計(jì)處

16、理的鞍備抵法辦Alterna挨te enti哎ty char叭acteris拜t癌ics, co按mpariso叭n敖不同實(shí)體特征，搬不同實(shí)體特征的澳比較捌Alterna澳te enti辦ty form艾s, equi靶ty repo愛rting f藹or凹不同實(shí)體形式，胺不同實(shí)體形式的唉權(quán)益報(bào)告擺Alterna辦tive fi澳nancing白 plans,骯 effect壩 of擺可選擇的籌資計(jì)按劃，可選擇籌資隘計(jì)劃的效果爸Amortiz骯ation邦攤銷捌(bond i埃nvestme佰nts)絆 （債券矮投資）佰effecti背ve inte挨rest ra藹te meth百od of

17、哀 攤銷版的實(shí)際利率法胺of disc埃ount by盎 the in埃terest 骯method翱 實(shí)際岸利率法下折價(jià)的爸?jǐn)備N瓣of disc頒ount on柏 bonds 拌payable骯 應(yīng)付奧債券折價(jià)攤銷擺of prem百ium by 頒the int昂erest m八ethod艾 實(shí)際爸利率法下溢價(jià)的叭攤銷搬of prem罷ium on 巴bonds p懊ayable敗 應(yīng)付扒債券溢價(jià)攤銷拌Amortiz凹ing a b按ond dis辦count靶分期償還債券折懊價(jià)艾Amortiz襖ing a b瓣ond pre矮mium哎分期償還債券溢辦價(jià)埃Amount,唉 presen胺t

18、 value埃 of八數(shù)量；金額，數(shù)愛量、金額的現(xiàn)值霸Analysi百s愛分析岸account隘s recei斑vable熬 應(yīng)收賬阿款分析熬assumpt拜ions of靶 cost-v愛olume-p襖rofit隘 本量芭利分析的假設(shè)罷capital懊 invest笆ment辦 資本投敖資分析隘cost-vo扳lume-pr叭ofit伴 本量把利分析罷current敗 positi百on襖 流動(dòng)（捌現(xiàn)行）狀況分析襖differe唉ntial矮 差異分翱析唉factors哎 that c礙omplica拔te capi扳tal inv癌estment鞍 使資本哎投資復(fù)雜化的因扮素板graph

19、ic叭 approa稗ch to c壩ost-vol昂ume-pro辦fit傲 本量頒利分析的圖解吧方法安horizon爸tal扮 水平分挨析巴invento捌ry捌 存貨分版析熬mathema鞍tical a癌pproach啊 to cos拌t-volum凹e-profi吧t凹 本量敖利分析的數(shù)學(xué)俺方法胺nature 靶of capi岸tal inv半estment懊 資本性唉投資的性質(zhì)胺net pre胺sent va安lue at 耙12%斑 回報(bào)率暗為12的凈現(xiàn)半值分析罷net pre疤sent va辦lue百凈現(xiàn)值分析哀profita愛bility敖 收益性安分析岸solvenc啊y巴

20、 償債能跋力分析礙traditi八onal頒 傳統(tǒng)分隘析拔use of 巴compute吧rs in c矮ost-vol八ume-pro暗fit ana矮lysis礙 計(jì)算機(jī)襖在本量利分班析中的運(yùn)用暗vertica靶l(wèi)暗垂直分析按what i笆f or s靶ensiti岸vity巴敏感性分析懊Analysi芭s repor半t捌分析報(bào)告啊discont背inue an半 unprof背itable 艾segment礙, diffe氨rential礙 停止經(jīng)敖營一個(gè)未盈利部澳門的分析報(bào)告，岸停止經(jīng)營一個(gè)未笆盈利部門的差異擺分析報(bào)告岸lease o矮r sell,傲 differ阿ential頒

21、出租或絆出售差異分析報(bào)襖告辦make or扒 buy, d啊ifferen昂tial爸 制造或擺購買差異分析報(bào)皚告擺process安 or sel邦l, diff骯erentia哎l哎 加工或霸出售差異分析報(bào)奧告拔replace耙 equipm笆ent, di背fferent翱ial爸 設(shè)備更班換差異分析報(bào)告藹sell at扮 specia搬l price昂, diffe壩rential藹 特定售跋價(jià)差異分析報(bào)告疤Analyti胺cal mea藹sures叭分析指標(biāo)拔other礙其他分析指標(biāo)罷summary鞍 of扮 分析指隘標(biāo)總結(jié)半Analyzi擺ng and 哎summari八zing t

22、r傲ansacti半ons, il昂lustrat氨ion of艾分析和總結(jié)經(jīng)濟(jì)阿業(yè)務(wù)，舉例說明辦分析和總結(jié)經(jīng)濟(jì)叭業(yè)務(wù)霸Annual 哎r翱eports,拜 corpor敗ate礙年度報(bào)告，公司熬年度報(bào)告艾Annuity氨年金半present哀 value 把of an,柏 年金現(xiàn)隘值叭Annuity般 of $1 俺at comp罷ound耙interes班t, pres百ent val頒ue of頒1美元年金復(fù)利暗，1美元年金的奧復(fù)利現(xiàn)值把Annuity辦 table,皚 partia岸l prese皚nt valu暗e of皚年金表，部分年耙金現(xiàn)值表癌Applica稗tion of笆 i

23、ncorp邦oration笆公司設(shè)立申請扳Approac叭h吧方法白cost p埃rice俺 成本價(jià)跋格法安market 啊price翱 市場價(jià)般格法啊negotia癌ted pri扒ce骯 協(xié)議價(jià)皚格法藹Appropr盎iations凹限制用途的撥款胺Article翱s of in氨corpora矮tion扮公司章程芭Article背s of pa暗rtnersh哎ip般合伙章程愛Assembl氨y扮裝配昂Asset(s藹)背資產(chǎn)埃accrued鞍應(yīng)計(jì)資產(chǎn)半book va稗lue of阿 資產(chǎn)的扳賬面價(jià)值般contra按 資產(chǎn)抵挨減笆contrib把uting t般o a 靶partner版

24、ship壩 向合伙稗企業(yè)投入資產(chǎn)骯costs o絆f acqui奧ring fi襖xed疤 固定資癌產(chǎn)獲取成本耙current懊 流動(dòng)資絆產(chǎn)愛discard稗ing fix靶ed爸 廢棄的啊固定資產(chǎn)稗disposa熬l of fi叭xed唉 固定資啊產(chǎn)的處置藹donated隘 接受捐巴贈(zèng)的資產(chǎn)凹exchang熬ing sim藹ilar fi笆xed啊 交換相埃似的固定資產(chǎn)拜financi巴al repo哎rting f瓣or fixe翱d and i傲ntangib芭le啊 固定資艾產(chǎn)和無形資產(chǎn)的捌財(cái)務(wù)報(bào)告扮fixed巴 固定資扒產(chǎn)埃fixed a罷nd inta按ngible 俺in the

25、 吧balance班 sheet安 資產(chǎn)負(fù)翱債表中的固定資拔產(chǎn)和無形資產(chǎn)靶fixed o哎r plant罷 固定或芭廠房設(shè)備資產(chǎn)安intangi哀ble頒 無形資扮產(chǎn)把interna笆l contr敗ol of f瓣ixed阿 固定資叭產(chǎn)的內(nèi)部控制般leasing氨 fixed懊 租賃固藹定資產(chǎn)安nature 阿of fixe拌d癌 固定資稗產(chǎn)的性質(zhì)拔plant敗 廠房設(shè)疤備資產(chǎn)澳prepaid昂 expens百e recor板ded ini案tially 爸as凹 預(yù)付費(fèi)按用初始記錄為資耙產(chǎn)斑quick翱 速動(dòng)資捌產(chǎn)拔rate ea疤rned on扒 total哀 總資產(chǎn)案收益率阿rate

26、of扒 income案 from o辦peratio絆ns to t艾otal八 營業(yè)利襖潤對總資產(chǎn)比率敖rate of爸 return跋 on胺 資產(chǎn)回啊報(bào)率癌ratio o版f net s扒ales to八 總資產(chǎn)盎周轉(zhuǎn)率邦revalua靶tion of奧 資產(chǎn)重安估辦revi擺ew of a熬ccounti奧ng for 罷exchang暗es of s邦imilar 唉fixed瓣 相似固澳定資產(chǎn)交換會(huì)計(jì)敖處理的回顧絆selling白 fixed靶 出售固把定資產(chǎn)俺summary岸 illust拜ration-佰account愛ing for捌 exchan岸ges of 鞍simil

27、ar澳 fixed靶總結(jié)相似固案定資產(chǎn)交換的會(huì)唉計(jì)處理礙tangibl岸e邦 有形資啊產(chǎn)挨Assumpt絆ions of扮 cost-v百olume-p頒rofit a骯nalysis靶本量利分析扳的假設(shè)耙Audit搬 Commit埃tee骯審計(jì)委員會(huì)暗A(chǔ)vailab吧le-for-跋sale se唉curitie拌s吧可供出售證券盎Average凹 cost m版ethod吧平均成本法百determi案ning co白sts und哎er藹 平均成靶本法下成本的確阿定稗use of班 使用平澳均成本法般Average耙 rate o捌f retur凹n暗平均回報(bào)率罷Average熬 rate

28、 o傲f retur壩n metho擺d澳平均回報(bào)率法敖B敖Bad deb芭ts expe癌nse愛壞賬費(fèi)用拜Balance盎 of th稗e accou捌nt岸賬戶余額壩Balance罷 sheet 班資產(chǎn)負(fù)債表埃 bud班geted按 預(yù)算資跋產(chǎn)負(fù)債表扒 com安parativ阿e敖 比較資按產(chǎn)負(fù)債表懊 cor絆poratio扳n敗 公司的澳資產(chǎn)負(fù)債表罷 hor邦izontal捌 analys版is, com八parativ暗e般 資產(chǎn)負(fù)拔債表水平分析，柏比較資產(chǎn)負(fù)債表哎水平分析懊 mer盎chandis矮e inven頒tory on凹 爸 資產(chǎn)負(fù)笆債表中的商品存白貨矮 pre俺sent

29、ati埃on of c搬a扳sh on 艾 資產(chǎn)負(fù)翱債表中現(xiàn)金的列翱示百 pre瓣sentati扒on of m岸erchand背ise inv鞍entory 愛on 斑 商品存笆貨在資產(chǎn)負(fù)債表百中的列示白 rec班eivable版s on 癌 資產(chǎn)負(fù)佰債表中的應(yīng)收款絆項(xiàng)拌 rep佰ort for澳m of 皚 報(bào)告式愛資產(chǎn)負(fù)債表胺 sto骯ckholde罷rs equ搬ity in 礙the百 資產(chǎn)負(fù)耙債表中的股東權(quán)把益扳 sto皚ckholde叭rs equ傲ity sec埃tion柏 資產(chǎn)負(fù)板債表中的股東權(quán)扒益部分傲 tem矮porary 奧investm敖ents on案 班 資產(chǎn)負(fù)壩

30、債表中的臨時(shí)性班投資瓣 ver哀tical a頒nalysis背, compa擺rative氨 資產(chǎn)負(fù)捌債表垂直分析，翱比較資產(chǎn)負(fù)債表稗垂直分析鞍Balance絆 sheet 盎account翱s, tran阿saction哎s and背資產(chǎn)負(fù)債表賬戶哀，交易和資產(chǎn)負(fù)骯債表賬戶礙Balance襖 sheet 版and inc捌ome sta頒tement 柏data fo翱r direc翱t metho叭d埃直接法下資產(chǎn)負(fù)捌債表和損益表數(shù)翱據(jù)頒Bala愛nce she凹et budg爸ets拔資產(chǎn)負(fù)債表預(yù)算阿Balance阿 sheet 按columns稗, incom疤e state敗men

31、t an案d 捌資產(chǎn)負(fù)債表欄目稗，損益表和資產(chǎn)版負(fù)債表欄目癌Balance礙 sheet 盎of a co熬rporati捌on奧公司的資產(chǎn)負(fù)債哎表鞍Balance熬 sheet 矮present阿ation o傲f bond 暗investm骯ents耙債券投資在資產(chǎn)八負(fù)債表中的列示捌Balance氨 sheet 爸present熬ation o愛f bonds背 payabl啊e扮資產(chǎn)負(fù)債表中應(yīng)翱付債券的列示氨Balance笆 scorec巴ard按平衡記分卡熬Bank ac敖counts 搬銀行往來賬戶埃 as 襖a contr啊ol over哀 cash熬 銀行往安來賬戶作為現(xiàn)金扳控制

32、暗 bus邦iness伴 企業(yè)銀挨行往來賬戶愛Bank re巴concili澳ation凹銀行存款余額調(diào)翱節(jié)表耙Bank st按atement阿銀行對賬單扮 com岸parison斑 with b襖usiness百 record阿s疤 銀行對岸賬單與企業(yè)記錄半比較氨Bankers笆 ratio扮銀行用比率；企哎業(yè)流動(dòng)比率挨Banks, 氨investm埃ent敖銀行，投資銀行班Base(s)吧基礎(chǔ)；基數(shù)稗 act斑ivity鞍 作業(yè)基耙礎(chǔ)壩 all藹ocation埃 分配基案礎(chǔ)愛Basic a隘nalytic擺al proc扳edures絆基本分析程序癌Basic e敖arnings凹 per

33、 sh把a(bǔ)re爸每股基本收益安Basis矮基礎(chǔ)版 acc矮rual搬 應(yīng)計(jì)制辦；權(quán)責(zé)發(fā)生制哎 cas澳h埃 現(xiàn)金制邦；收付實(shí)現(xiàn)制藹Below-t凹he-line傲 items阿線下項(xiàng)目佰Benefit疤s般利益；福利吧 emp翱loyees俺 fringe礙 員工額岸外福利板 fri絆nge八 額外福癌利爸 oth八er than澳 pensio俺ns, pos凹tretire熬ment爸 養(yǎng)老金艾以外的福利；養(yǎng)敖老金以外的退休皚福利唉Benefit敗 dollar班s as a 扳percent伴 of tot熬al岸各項(xiàng)福利占福利罷總額的百分比靶Bills ,捌enter f耙orm耙票據(jù)

34、，加入票據(jù)愛格式藹Board o稗f direc俺tors絆董事會(huì)靶Bond(s)傲債券暗 cal礙lab唉le傲 可贖回稗債券搬 con皚vertibl澳e扒 可轉(zhuǎn)換八債券暗 deb擺enture板 無擔(dān)保拜債券瓣 inv敖estment版s in 拔 債券投傲資耙 pre按sent va柏lue of 扒the fac氨e amoun拜t of 氨 債券面半值的現(xiàn)值背 ser擺ial傲 分期償罷還債券叭 ter柏m辦定期債券藹 zer吧o-coupo哀n傲 無息債矮券矮Bond di按scount,霸 amorti凹zing扮債券折價(jià)，債券稗折價(jià)攤銷案Bon扳d inden安ture佰債券

35、契約百Bond in頒vestmen版ts翱債券投資拔 acc鞍ounting般 for阿 債券投澳資的會(huì)計(jì)處理搬 bal熬ance sh按eet pre芭sentati艾on of 阿 債券投唉資在資產(chǎn)負(fù)債表板中的列示敖Bond pr稗emium, 班amortiz拜ing斑債券溢價(jià)，債券按溢價(jià)攤銷癌Bond re俺demptio背n敖債券償還；債券辦贖回傲Bond si凹nking f瓣unds癌債券償債基金邦Bonds i拌ssued藹已發(fā)行債券骯 at 柏a disco搬unt拜 折價(jià)發(fā)霸行債券皚 at 唉a premi吧um半 溢價(jià)發(fā)背行債券奧 at 胺face am癌ount柏 以

36、面值暗發(fā)行債券芭Bonds p板ayable埃應(yīng)付債券壩 acc翱ounting吧 for 擺 應(yīng)付債唉券的會(huì)計(jì)處理氨 amo俺rtizati擺on of p礙remium罷 應(yīng)付債笆券溢價(jià)攤銷柏 bal翱ance sh凹eet pre凹sentati擺on of 柏 資產(chǎn)負(fù)熬債表中應(yīng)付債券哎的列示案 cha岸racteri挨stics o癌f 斑 應(yīng)付債艾券的特征扳Bonuses矮, partn挨er皚獎(jiǎng)金；紅利，合笆伙人獎(jiǎng)金捌Book va安lue半賬面價(jià)值翱 net哀 扒 賬面凈靶值礙 of 邦the ass敗et笆 資產(chǎn)的瓣賬面價(jià)值案Boot八補(bǔ)價(jià)暗Bottlen奧eck(s)靶瓶頸礙

37、 pro盎duct pr氨icing u擺nder pr扮oductio敗n背 生產(chǎn)瓶敖頸下的產(chǎn)品定價(jià)百 pro拌duct pr埃ofitabi爸lity an岸d prici扒ng unde皚r produ俺ction隘 生產(chǎn)瓶骯頸下的產(chǎn)品獲利癌能力和產(chǎn)品定價(jià)案 pro氨duct pr斑ofitabi辦lity un岸der pro斑duction愛 生產(chǎn)瓶疤頸下的產(chǎn)品獲利襖能力澳Bottlen八eck hou百r, cont敗ributio邦n margi吧n per斑瓶頸小時(shí)，每瓶瓣頸小時(shí)的貢獻(xiàn)毛熬益昂Break-e版ven cha扮rt跋盈虧分析圖吧Break-e礙ven poi皚nt

38、啊盈虧臨界點(diǎn)隘 sum搬mary of阿 effect藹s of ch案anges o捌n 捌 各因素按變動(dòng)對盈虧臨界俺點(diǎn)的影響總結(jié)班Budget(昂s)癌預(yù)算把 bal半a拌nce she笆et捌 資產(chǎn)負(fù)隘債表預(yù)算佰 cap拜ital ex盎penditu暗res罷 資本支俺出預(yù)算伴 cas邦h奧 現(xiàn)金預(yù)安算班 com隘pleting鞍 the ca板sh氨 完全現(xiàn)胺金預(yù)算礙 cos懊t of go皚ods sol扳d斑 銷貨成柏本預(yù)算哎 dir捌ect lab吧or cost拔 直接人藹工成本預(yù)算百 dir半ect mat邦erials 岸purchas扳es把 直接材傲料采購預(yù)算佰 fa

39、c俺tory ov愛erhead 扮cost芭 制造費(fèi)哎用預(yù)算熬 fac搬t(yī)ory ov辦erhead 扮flexibl埃e艾 制造費(fèi)胺用彈性預(yù)算搬 fle背xible哀 彈性預(yù)昂算拜 fle阿xible a隘nd stat般ic搬 彈性預(yù)芭算與固定預(yù)算藹 inc白o(hù)me sta案tement礙 損益表哀預(yù)算按 mas霸ter捌 總預(yù)算斑 pro礙duction拌 生產(chǎn)預(yù)巴算絆 sal癌es埃 銷售預(yù)哀算皚 sel柏ling an扳d admin班istrati藹ve expe絆nses絆 銷售與稗管理費(fèi)用預(yù)算皚 set扮ting co半nflicti啊ng goal拔s翱 預(yù)算目八標(biāo)設(shè)定沖突

40、哎 set半ting go凹als too懊 loosel般y熬預(yù)算目標(biāo)設(shè)定過半松安 set盎ting go百als too按 tightl版y跋預(yù)算目標(biāo)設(shè)定過扒緊柏 sta皚tic背 固定預(yù)凹算辦Budget 拌perform氨ance re搬port耙預(yù)算業(yè)績報(bào)告吧Budgeta艾ry perf拌ormance鞍 evalua藹tion艾預(yù)算業(yè)績評價(jià)翱Budgeta凹ry slac柏k耙預(yù)算松弛敗Budgete捌d balan百ces she傲et埃預(yù)計(jì)資產(chǎn)負(fù)債表俺Budgete跋d incom皚e state埃ment巴預(yù)計(jì)損益表敖Budgeti藹ng 版預(yù)算編制翱 cap胺ital案

41、資本支捌出預(yù)算編制扮 con跋tinuous昂 連續(xù)預(yù)胺算編制俺 hum班an beha扮vior an扒d 艾 人類行佰為與預(yù)算編制敖 nat疤ure and佰 object板ives of斑 靶 預(yù)算編辦制的性質(zhì)與目標(biāo)把 obj板e(cuò)ctives哀 of 昂 預(yù)算編辦制的目標(biāo)耙 擺 zero-絆based襖 零基預(yù)罷算昂Budgeti拜ng syst吧ems把預(yù)算系統(tǒng)般 com埃puteriz拜ed澳 計(jì)算機(jī)癌預(yù)算系統(tǒng)案Buildin癌g伴房屋；建筑物爸Busines扳s(es)胺商業(yè)；企業(yè)；經(jīng)笆營；業(yè)務(wù)阿 acc叭ept at 擺a speci案al pric扮e傲 接受特?cái)《ㄊ蹆r(jià)的訂貨瓣

42、account岸ing inf凹o(jì)rmatio頒n and t吧he stak氨eholder胺s of 柏會(huì)計(jì)信息與企業(yè)疤利益相關(guān)者捌 fin胺ancial 扒history扳 of 笆 企業(yè)財(cái)奧務(wù)歷史記錄拌 flo懊w of co扮sts thr扳ough a 埃service案 服務(wù)企頒業(yè)成本流轉(zhuǎn)扮 job奧 order 哀cost sy挨stems f奧or prof半essiona挨l servi礙ce敗 專業(yè)服翱務(wù)企業(yè)分批成本愛計(jì)算傲 lif挨e cycle凹 of 隘 企業(yè)生暗命周期笆 man般ufactur扒ing靶 制造企疤業(yè)翱 mer盎chandis皚ing頒 商業(yè)企挨業(yè)靶

43、 nat拌ure of 岸merchan敖dising般 商業(yè)企拔業(yè)的性質(zhì)邦 nat巴ure of 捌 企業(yè)的挨性質(zhì)霸 per班iodic i矮nventor頒y syste俺ms for 瓣merchan伴dising笆 商業(yè)企癌業(yè)的定期盤存制稗 rol癌e of ac翱countin藹g in 襖 會(huì)計(jì)在霸經(jīng)營中的角色翱 ser跋vice柏 服務(wù)企案業(yè)柏 typ唉es of 熬 業(yè)務(wù)類疤型背Busines礙s bank 百account隘s班企業(yè)銀行往來賬巴戶哎Busines斑s combi伴nations熬企業(yè)合并傲Busines爸s enti把ties, a巴lternat暗e for

44、ms斑 of 懊企業(yè)主體；企業(yè)斑主體的不同形式捌Busines瓣s entit板y conce俺pt按企業(yè)主體概念鞍Busines暗s ethic叭s邦商業(yè)道德胺Busines暗s life 芭cycle邦企業(yè)生命周期矮Busines挨s organ疤ization敖s, type拜s of 搬企業(yè)組織，企業(yè)邦組織類型把Busines案s segme皚nt昂業(yè)務(wù)部門背Busines佰s stake昂holder翱企業(yè)利益相關(guān)者百Busines邦s strat扳egy版企業(yè)戰(zhàn)略白Busines捌s耙 transa拌ctions 澳經(jīng)濟(jì)業(yè)務(wù)擺account霸ing equ芭ation a柏nd搬

45、會(huì)計(jì)恒敖等式與經(jīng)濟(jì)業(yè)務(wù)八flow of澳 襖 經(jīng)濟(jì)業(yè)稗務(wù)流程拌Busines阿s Week阿商業(yè)周刊巴Buy 八購買靶 dif按ferenti瓣al anal凹ysis re絆port-ma懊ke or 吧制造或購買分析艾報(bào)告版 mak吧e or 啊 制造或敖購買敗Bylaws 熬公司內(nèi)部規(guī)程熬C胺Calenda凹r year罷日歷年度爸Calenda凹r-year 皚basis昂日歷年度基礎(chǔ)擺Callabl哀e bonds捌可贖回債券礙Capital稗資本捌and rev絆enue ex盎penditu疤res奧 資本性搬和收益性支出愛legal瓣 法定資懊本般paid-in懊 or con

46、疤tribute胺d半 實(shí)繳或疤實(shí)收資本啊sources頒 of pai艾d-in柏 實(shí)繳資搬本的來源礙working挨 營運(yùn)資傲本伴Capital俺 budget佰ing板資本支出預(yù)算編安制把Capital扮 defici藹ency澳資本虧損靶Capital搬 expend哀itures隘資本性支出跋Capital疤 expend襖itures 疤budget拔資本性支出預(yù)算安Capital佰 invest唉ment, l懊ease ve瓣rsus斑資本投資，租賃暗與資本投資擺Capital俺 invest隘ment an擺alysis罷資本投資分析胺factors艾 that c耙ompl

47、ica芭te扮 使資本俺投資復(fù)雜化的因安素骯nature 鞍of挨資本投資分析的昂性質(zhì)阿Capital敖 invest皚ment pr罷oposal,靶methods拜 of eva辦luating俺資本投資方案，澳評價(jià)資本投資方澳案的方法俺Capital藹 lease邦融資租賃；資本絆性租賃罷Capital啊 ration啊ing奧資本分配斑Capital扮 ration罷ing dec瓣ision p矮rocess鞍資本分配決策過把程愛Capital昂ist, ve扮nture (芭VC)翱資本家，風(fēng)險(xiǎn)投霸資家板Career 壩paths o傲f corpo翱rate ex靶ecutive

48、暗s般公司執(zhí)行官的職俺業(yè)生涯稗Carryin跋g amoun辦t岸賬面金額奧Cash凹現(xiàn)金安bank ac安counts 骯as a co愛ntrol o翱ver隘 銀行往稗來賬戶作為現(xiàn)金安控制佰nature 骯of and 稗the imp翱ortance翱 板of cont扒rols ov搬er斑 現(xiàn)金控胺制的性質(zhì)和重要岸性耙retaile板rs sou頒rces of拔零售商的現(xiàn)金來跋源艾Cash ba敖sis跋現(xiàn)金制；收付實(shí)奧現(xiàn)制凹Cash bu愛dget扮現(xiàn)金預(yù)算敖complet把ing搬 完全現(xiàn)岸金預(yù)算跋Cash di案vidend皚現(xiàn)金股利靶Cash eq奧uivalen半ts哀

49、現(xiàn)金等價(jià)物昂Cash fl壩ow from啊 operat安ions,骯direct 皚and ind凹irec傲t metho矮d,巴經(jīng)營活動(dòng)現(xiàn)金流捌量，直接法和間扒接法隘Cash fl班ow mana哀gement,頒 corpor佰ate lif跋e-cycle拜 stages扒 and礙現(xiàn)金流量管理，叭公司生命周期階挨段與現(xiàn)金流量管啊理鞍Cash fl啊ow per 芭share, 半no愛每股現(xiàn)金流量，胺無每股現(xiàn)金流量敖Cash fl凹o(jì)ws按現(xiàn)金流量半direct 拔method,傲 statem稗ent of阿 直接法阿，現(xiàn)金流量表的挨直接法襖direct 挨method,哀 s

50、tatem俺ent of斑 直接法班，現(xiàn)金流量表的矮直接法耙direct 頒method,按 work s頒heet fo百r state挨ment of隘 直接法唉，現(xiàn)金流量表直傲接法工作底稿襖indirec罷t metho翱d, stat捌ement o吧f班間接法，現(xiàn)金流艾量表的間接法柏indirec昂t metho藹d, stat矮ement o艾f斑 間接法啊，現(xiàn)金流量表的凹間接法伴indirec半t metho稗d, work唉 sheet 搬for 皚stateme背nt of罷 間接法艾，現(xiàn)金流量表間阿接法工作底稿瓣prepari懊ng the 扒stateme辦nt of擺

51、現(xiàn)金流扒量表編制準(zhǔn)備柏reporti扳ng唉 現(xiàn)金流俺量報(bào)告霸stateme芭nt of把 現(xiàn)金流凹量表阿used fo暗r payme拌nt of d胺ividend皚s皚 支付股捌利的現(xiàn)金流量奧work sh哎eet for柏 statem白ent of般 現(xiàn)金流斑量表工作底稿俺Cash fl芭ows fro傲m finan隘cing ac艾tivitie芭s懊籌資活動(dòng)現(xiàn)金流背量扒Cash fl翱ows fro霸m inves氨ting ac敖tivitie罷s藹投資活動(dòng)現(xiàn)金流背量頒Cash fl愛ows fro百m opera礙ting ac盎tivitie半s皚經(jīng)營活動(dòng)現(xiàn)金流壩量背di

52、rect 般method岸 經(jīng)營活拔動(dòng)現(xiàn)金流量的直罷接法叭indirec翱t metho稗d敖 經(jīng)營活扮動(dòng)現(xiàn)金流量的間柏接法哎reporti疤ng背 經(jīng)營活霸動(dòng)現(xiàn)金流量報(bào)告奧Cash ma愛nagemen凹t, seas奧onal白現(xiàn)金管理，季節(jié)伴性現(xiàn)金管理拜Cash on拔 the ba皚lance s背heet, p壩resenta把tion of唉資產(chǎn)負(fù)債表中的岸現(xiàn)金，資產(chǎn)負(fù)債百表中現(xiàn)金的列示吧Cash pa把yback p爸eriod哀現(xiàn)金回收期捌Cash pa拔yments拔現(xiàn)金付款愛estimat奧ed絆 估計(jì)現(xiàn)版金付款扒interna辦l contr百ol of懊 現(xiàn)金付藹款的內(nèi)

53、部控制盎Cash pa胺yments 唉for佰為支付現(xiàn)金啊income 熬taxes百 為所得奧稅支付現(xiàn)金安merchan傲dise爸 為商品凹支付現(xiàn)金阿operati白ng expe捌nses安 為經(jīng)營罷費(fèi)用支付現(xiàn)金敗Cash pa氨yments 耙journal挨現(xiàn)金付款日記賬哀and pos絆tings頒 現(xiàn)金付笆款日記賬和過賬絆for 辦merchan疤dising 背busines伴s板 商品交艾易的現(xiàn)金付款日霸記賬吧Cash re罷ceipts捌現(xiàn)金收款八control翱 of罷 現(xiàn)金收柏款控制斑estimat隘ed凹 估計(jì)現(xiàn)爸金收款辦Cash re扮ceipts 藹journa

54、l扒現(xiàn)金收款日記賬昂for mer扒chandis案ing bus板iness翱 商品交敖易的現(xiàn)金收款日岸記賬氨Cash re皚ceived班收到現(xiàn)金阿from ca澳sh sale扮s拜 從現(xiàn)金版銷售中收到現(xiàn)金巴from cu懊stomers班 從顧客鞍處收到現(xiàn)金隘in the 班mail胺 通過郵八件收到現(xiàn)金伴Cash sa白les疤現(xiàn)金銷售擺Cash sh案ort and暗 over a拔ccount傲現(xiàn)金余缺賬戶吧Cells, 絆manufac辦turing白單元，制造單元捌Center(霸s)盎中心板cost岸 成本中叭心岸investm傲ent壩 投資中拔心按profit案 利潤中

55、霸心俺respons埃ibility伴 責(zé)任中斑心阿respons昂ibility案 accoun艾ting fo皚r cost襖 成本中班心責(zé)任會(huì)計(jì)翱respons捌ibility班 accoun矮ting fo斑r profi擺t扒 利潤中半心責(zé)任會(huì)計(jì)昂respons俺ibility辦 accoun藹ting re鞍ports f吧or cost八 成本中案心責(zé)任會(huì)計(jì)報(bào)告拌Central爸ized an挨d decen柏tralize岸d opera稗tions胺集權(quán)和分權(quán)經(jīng)營半Certifi唉cates, 俺stock扒證明；持股證書壩Certifi敖ed Inte氨rnal Au搬di

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57、利圖哎origina扮l and r襖evised 斑profit-昂volume骯 原始的白和修正的利潤氨產(chǎn)量圖瓣profit-昂volume骯 利潤鞍產(chǎn)量圖暗revised板 cost-v俺olume-p氨rofit耙 修正的胺本量利圖岸Chart o般f accou癌nts奧會(huì)計(jì)科目表俺expande背d安 擴(kuò)充的奧會(huì)計(jì)科目表斑for a m拔erchand凹ising b氨usiness扳 商業(yè)企傲業(yè)會(huì)計(jì)科目表艾for a p半eriodic跋 invent昂ory sys唉tem澳 定期盤阿存制下的會(huì)計(jì)科阿目表凹periodi艾c inven吧tory sy把stem板 定期盤藹存制

58、會(huì)計(jì)科目表熬Charter愛營業(yè)執(zhí)照案Check俺檢查；核對；支安票伴Check a伴nd remi斑ttance 百advice班支票和匯款通知扮單般Classif捌ying co礙sts背分類成本八Clearin佰g accou盎nt笆清理賬戶按Clock c敖ards扮記時(shí)卡癌Closing瓣 entrie壩s岸結(jié)賬分錄霸adjusti靶ng and敗 調(diào)整分安錄和結(jié)賬分錄壩flow ch岸art of疤 結(jié)賬分藹錄流程圖敖j(luò)ournal哎izing a挨nd post頒ing,埃 日記賬白和過賬、結(jié)賬分疤錄柏Closing傲 proces艾s艾結(jié)賬程序愛Combina八tion st背

59、rategy芭混合戰(zhàn)略敗Commerc扳ial Law把 League稗 of Ame胺rica把美國商法聯(lián)盟笆Common 捌stock熬普通股柏dividen艾ds and 癌earning絆s per s癌hare of礙 普通股把股利和普通股每愛股收益背Common 翱stockho岸lders 半equity,背 rate e伴arned o埃n癌普通股股東權(quán)益盎，普通股股東權(quán)扳益收益率藹Common-稗size in半come st扒atement擺通用損益表半Common-鞍size st奧atement絆通用報(bào)表搬Communi罷cation熬通訊白Compara笆tive b

60、a熬lance s半heet按比較資產(chǎn)負(fù)債表扮horizon跋tal ana拔lysis哀 比較資按產(chǎn)負(fù)債表水平分澳析耙vertica絆l analy邦sis啊 比較資吧產(chǎn)負(fù)債表垂直分隘析奧Compara背tive in把come st襖atement吧比較損益表邦horizon跋tal 拔analysi背s爸 比較損按益表水平分析鞍vertica敗l analy半sis凹 比較損半益表垂直分析懊Compara按tive re傲tained 矮earning跋 statem奧ent-hor耙izontal邦 analys霸is按比較留存收益表罷水平分析按Compara皚tive sc礙hedu