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1、24加速成本收回制度accelerated cost recovery system 25加速折旧法,快速折旧法accelerated depreciation method 72会计国际化accounting internationalization 95会计准则委员会(英)Accounting Standards Committee 100会计趋势和会计技术Accounting Trend and Techniques 108应收账款账龄分析表accounts receivable aging schedule 110应收账款收款期accounts receivable collectio
2、n period111已贴现应收账款accounts receivable discounted 113应收账款管理accounts receivable management 216通用财务报表,通用会计报表all-purpose financial statement 219可选择性会计方法alternative accounting methods 222美国会计学会American Accounting Association 224美国注册会计师协会,美国注册公共会计师协American Institute of Certified Public Accountants 246年金折
3、旧法annuity method of depreciation 264已拨定留存收益,已指定用途留存收益appropriated retained earnings 306应收账款转让assignment of accounts receivable 308政府会计师协会Association of Government Accounting 355应付账款平均付款期average payment period (of accounts payable) 456基础语言,初学者通用符号指令语言Beginners All-purpose Symbolic Instruction Code 55
4、9英国会计学会British Accounting Association 685现金流量对资本支出比率cash-flow to capital-expenditure ratio 714确定等值系数certainty equivalent coefficient 715验资证明书certificate of capital verification 725注册信息系统审计师certified information system auditor 727注册管理会计师certified management accountant 732董事长chairman of the board of d
5、irector 738信托财产(或遗产)收支报表charge and discharge statement 770股东产权分类classification of stockholders, equity 833普通商业语言Common Business Oriented Language 856编辑财务报表,编辑会计报表compilation of financial statement862复杂信息处理complex information processing 872复利折旧法compound interest method of depreciation885电子计算机辅助财务管理co
6、mputer-aided financial management 908集团公司财务报表,集团公司会计报表conglomerate financial statement 913合并财务报表,合并会计报表consolidated financial statement 919不变购买力会计constant purchase power accounting 921建筑合同会计construction contract accounting 929会计团体协商委员会Consultative Committee of Accounting Bodies 932欧洲大陆会计Continental
7、European accounting 941专业进修教育,专业连续教育continuing professional education 954实缴股本的股票溢价contributed capital in excess of par value 956贡献毛利法定价contribution approach to pricing 958贡献毛利损益表contribution margin income statement 1028成本与市价孰低法cost or market, whichever is lower 1124应付账款占用天数days purchases in accounts
8、 payable 1125应收账款收款天数days sales in accounts receivable1166在确定情况下制定决策decision making under certainty 1167在不确定情况下制定决策decision making under uncertainty 1178余额递减折旧法declining-balance method (of depreciation) 1337分部贡献毛利损益表divisional contribution margin income statement 1338分部业绩评价divisional performance eva
9、luation 1343双倍余额递减折旧法double-declining-balance method of depreciation 1372支付利息和税款前收益earnings before interest and tax1403电子财务计算器electronic financial calculator 1404电子资金转账系统electronic funds transfer system 1408财务报表要素、会计报表要素elements of financial statement 1417退休职工收入保障法Employee Retirement Income Security
10、 Act 1447产权资本对债务总额比率equity capital to total debit ratio 1477内部控制评价evaluation of internal control 1489超额累积收益税excess earnings accumulation tax 1505高级管理人员股票购买计划executive stock acquisition plan 1570联邦存款保险公司Federal Deposit Insurance Corporation 1572联邦社会保险税Federal Insurance Contribution Act Tax1608财务资本维护概
11、念financial capital maintenance concept 1612高级财务管理人员协会Financial Executives Institute 1641金融时报普通股股票指数Financial Times Ordinary Share Index1658固定资产对产权资本比率fixed-assets to equity-capital ratio 1669固定间接费用开支差异fixed overhead spending variance1671固定间接费用业务量差异fixed overhead volume variance 1702国外信用保险协会Foreign C
12、redit Insurance Association 1712外币折算风险foreign currency translation risk 1721外汇风险管理foreign exchange risk management1769完全稀释的每股收益fully diluted earnings per share 1790未来值利息系数表,终值利息系数表future value interest factor table 1799关税与贸易总协定General Agreement on Tariffs and Trade 1800一般管理费用general and administrati
13、ve expense 1809公认会计原则generally accepted accounting principles1810公认审计准则generally accepted auditing standards1811股东大会general meeting of stockholders 1816一般物价水平会计general price level accounting 1817通用财务报表,通用会计报表general purpose financial statement 1844政府会计准则委员会Governmental Accounting Standards Board1976
14、支付利息和税款前收益income before interest and tax 1981连续经营部门营业收益income from continuing operations 1982停业部门营业收益income from discontinued operations 2067分期付款法(确认营业收入)installment method( of revenue recognition) 2069注册财务计划师协会Institute of Certified Financial Planners 2070注册公共会计师协会institute of certified public acco
15、untants 2071苏格兰和威尔士特许会计师协会Institute of Chartered Accountants in England and Wales 2072注册财务计划师协会Institute of Chartered Financial Analysts 2073内部审计师协会Institute of Internal Auditors 2074管理会计协会Institute of Management Accounting2110内部控制调查表internal control questionnaire 2121国际会计准则International Accounting Standard 2122国际会计准则委员会International Accounting Standard Committee2123国际审计指南International Auditing Guidelines
