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1、a plant ledge厂厂分类账a rule of thumb拇指法则，经验规律accelerated depreciation method加速折旧法Accounting Principles Board会计原则委员会accounting control会计控制accounting cycle会计循环accounting entity会计实体accounting equation会计方程式accounting period会计期间accrual basis权责发生制accruals应计项目accrued expense/revenue应计费用/收入acquire并购acquisition
2、 取得adjusting procedure调整程序administrative control 管理控制administrative expense管理费用advance 预付款advice slip通知单affiliated companies关联公司aggregate合计的aging schedule账龄分析表align调准，使成一线allowance for uncollectible accounts备抵坏账allowance method备抵法alternative可供选择的American Institute of Certified amortization摊销annual i
3、nterest rate年利率apportion分配，摊配appropriation分拨approve批准arrearage 拖欠款assets turnover资产周转率assignment of responsibility分派责任attorneys fee律师费attribute属性authorized stock额定股本average collection period平均收账期average/historical exchange rate平均/历史汇率bad debts expense坏账费用（票据）bank deposit银行存款bank reconciliation银行往来调节
4、表bank statement银行对账单bearer持票人betterment改良bid and offer price买入卖出价book value账面价值calendar year 日历年度calendar-year日历年度capital contributed实收资本capital contribution 资本投入capital raising capability筹集资本的能力carrying value置存价值cash basis收付实现制cash budget现金预算cash dividend现金股利cash on delivery库存现金cash receipts/disbur
5、sements journal现金收入/支出日记账casualty loss事故损失catastrophic大灾难的certified public accountants注册会计师check register支票登记簿check stub支票存根classification and sorting 分类整理closing procedure结账程序common stock普通股competent personnel称职的人员complex capital structure复杂资本结构conservative稳健的constructed assets建造资产contingent liabil
6、ity或有负债continuity of existence存在的连续性contra account对抵账户convertibility into cash可兑换性convertible debt可转换债券convertible preferred stock可转换优先股correction of prior period inventory error前期盘存差错订正cost of goods available for sale可供销售的商品成本cost structure成本结构cost-profit data成本效益数据cost-to-retail price percentage成本
7、对零售价比率count decree法庭判决credit memo贷项通知单，贷记通知单credit standing 信用地位credit term赊账条件cumulative balance累计余额current fair value现时公允价值current rate method现行汇率法current ratio流动比率current-noncurrent method 流动与非流动项目法custodianship保管工作custody保管 customary matters惯常业务debenture bonds信用公司债debit memo借项通知单debtor债务人deferra
8、ls递延项目deferred credit延期贷项denominate 标价depletion折耗depreciation asset应折旧资产design costs设计成本deterioration自然损坏direct write-off method直接销账法direct/indirect quote直接/间接标价法discount贴现discount on note payable应付票据贴现dishonor拒付dispose处置，清理disposition data清理数据dividend payout ratio股利支付率dividend yield股利获取率double-decl
9、ining-balance method双倍递减余额法double-entry bookkeeping system复式记账法draft汇票draw up开立票据earnings per share of common stock普通股每股收益额effective interest method实际利息法elapse（时间）过去endorsement 背书enter contract缔结契约enumerate列举equity ratio权益比率equivalent 同等的error correction错误订正estate不动产estimating inventories估计存活的毛利法exc
10、ess of par value over amount paid面值超过缴入资本的部分exclusive privilege专有权利expenditure权益的做法extension算出或转来的金额extensive广泛的extraordinary items非常项目F.O.B. destination目的地交货，到达站交货F.O.H .shipping point发运地交货face value面值factor代替fair value公允价值feasible行得通的federal income tax withholding payable应付预扣联邦所得税Federal Insurance
11、 Contributions Acts联邦社会保险税法Federal Unemployment Tax Act联邦失业税法federal unemployment tax payable应付联邦失业税financial executives财务经理financial income and expense财务收益和费用financing activities筹资活动fiscal year财务年度fist-in, fist-out先进先出法flow of costs成本流动flow of goods商品流动footing总额forward exchange gains or losses期汇合同f
12、raction/numerator/denominator分数/分子/分母freight collect货到收运费freight prepaid运费预付fully diluted earnings per share每股完全稀释收益额gain on sale of fixed assets固定资产出售利得gauge评估general journal普通日记账going concern持续经营gross profit on sales销售毛利holder持票人hospital insurance premiums pay able应付医疗保险费immune免受影响的impart economic
13、 data披露经济数据imprest预付的，定额备用的in the final analysis归根到底，总之income tax reporting所得税申报individual employee earnings records雇员个人工薪纪录information return资料申报单intangible assets无形资产interest allowance利息补贴interest bearer计息的interim financial statement中期财务报表interim mechanical check中间性的手工操作检查inventory coverage利益保障范围i
14、nventory procedure 盘存程序inventory turnover存货周转率investing activities投资活动invoice register 发票登记簿IOU借据irregulation不正当行为issued stock已发行股本journalize做分录leasehold租赁权legal jurisdictions法定管辖范围legal restrictions法律约束limited partnership有限合伙liquidation value清算价值liquidity变现能力list of checks支票目录loss from doubtful accounts疑/呆帐损失loss from uncollectible accounts坏账损失lubrication加润滑油maintenance维修market value市场价值maturity date到期日measuring unit计量单位memoranda备忘录misappropriation挪用miscellaneous expense杂项费用monetary a
