會(huì)計(jì)英語(yǔ)詞匯

會(huì)計(jì)英語(yǔ)詞匯AcceleratedDepreciationMethod大于后期各年。加速折舊法主要包括余額遞減折舊法decliningbalancedepreciation，雙倍余額遞減折舊法doubledecliningbalancedepreciation，年限總額折舊法sumoftheyears’depreciationAccount科目，帳戶(hù)Accountformat帳戶(hù)式Accountpayable應(yīng)付帳款A(yù)ccountreceivableAccountingcycle會(huì)計(jì)循環(huán)，指按順序進(jìn)行記錄，歸類(lèi)，匯總和編表的全過(guò)程。在連續(xù)的會(huì)計(jì)期間周而復(fù)始的循環(huán)進(jìn)行Accountingequation=負(fù)債+業(yè)主權(quán)益Accountsreceivableturnover應(yīng)收帳款周轉(zhuǎn)率：一個(gè)時(shí)期的賒銷(xiāo)凈額/應(yīng)收帳款平均余額Accrualbasisaccounting不論其款項(xiàng)是否以收付，均作為本期收益和費(fèi)用處理。Accrueddividend應(yīng)計(jì)股利Accruedexpense應(yīng)記費(fèi)用：指本期已經(jīng)發(fā)生而尚未支付的各項(xiàng)費(fèi)用。Accruedrevenue應(yīng)記收入Accumulateddepreciation累計(jì)折舊Acid-testratio又稱(chēng)quickratioAcquisitioncost購(gòu)置成本Adjustedtrialbalance調(diào)整后試算表，指已作調(diào)整分錄但尚未作結(jié)賬分錄的試算表。Adjustingentry調(diào)整分錄：在會(huì)計(jì)期末所做的分錄，將會(huì)計(jì)期內(nèi)因某些原因而未曾記錄或未適當(dāng)記錄的會(huì)計(jì)事項(xiàng)予以記錄入帳。Adverse應(yīng)收帳款的帳齡分類(lèi)Agingofaccountsreceivable應(yīng)收帳款的帳齡分類(lèi)Allocable應(yīng)分配的Allowanceforbaddebts備抵壞帳Allowancefordepreciation備抵折舊AllowancefordoubtfulaccountsAllowanceforuncollectibleaccounts呆帳備抵Allowancemethod帳戶(hù)，以使交易的費(fèi)用與收入相互配合的方法。Amortization攤銷(xiāo),清償Annuitydue期初年金Annuitymethod年金法Appraisalmethod估價(jià)法Asset資產(chǎn)Baddebt壞帳Baddebtexpense壞帳費(fèi)用：將壞帳傳人費(fèi)用帳戶(hù)，沖銷(xiāo)應(yīng)收帳款Balancesheet資產(chǎn)負(fù)債表Bankdiscount銀行貼現(xiàn)折價(jià)Bankreconciliation銀行往來(lái)調(diào)節(jié)：企業(yè)自身的存款帳戶(hù)余額和銀行對(duì)帳單的余額不符時(shí)，應(yīng)對(duì)未達(dá)帳進(jìn)行調(diào)節(jié)。Bankstatement銀行對(duì)帳單，銀行每月寄給活期存款客戶(hù)的對(duì)帳單，列明存款兌現(xiàn)支票和服務(wù)費(fèi)用。Barter易貨交易Benchmarking基準(zhǔn)，用于比較分析的基期經(jīng)濟(jì)資料Boardofdirectors董事會(huì)Bond證券Bondspayable應(yīng)付債券，發(fā)行債券公司的一個(gè)負(fù)債帳戶(hù)。Bookvalue帳面價(jià)值Bookkeeping簿記Budget預(yù)算，政府或企業(yè)用于控制未來(lái)經(jīng)濟(jì)活動(dòng)的財(cái)務(wù)計(jì)劃。Callablebonds可贖回債券，可以提前償還的債券又稱(chēng)可贖回債券。RedeemablebondsCapital資金，資本，資方。Capitalexpenditure資本支出，指購(gòu)買(mǎi)固定資產(chǎn)的支出，或?yàn)榱艘坏珯C(jī)器設(shè)備等價(jià)款，可以列支折舊。Capitallease資本租賃，稅款。又稱(chēng)籌資租賃financinglease.租賃的兩種形式之一，另一種是經(jīng)營(yíng)租賃operatinglease.CapitalpaidinCapitalstock股本Capitalize資本化。Carryback抵前Carryforward,結(jié)轉(zhuǎn)CashbasisaccountingCashdisbursementsjournal現(xiàn)金支出簿。Cashequivalents現(xiàn)金等價(jià)物Cashflow現(xiàn)金流量表Cashinhand庫(kù)存現(xiàn)金Cashreceiptsjournal現(xiàn)金收入日記帳Chartofaccounts會(huì)計(jì)科目表Classi