最新词典级会计英语词汇大全 卷2
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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 collection period 111 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
559 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 director
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 statement 862 复杂信息处理 complex information processing
872 复利折旧法 compound interest method of depreciation 885 电子计算机辅助财务管理 computer-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 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
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958 1028 1124 1125 1166 1167 1178 1337 1338 1343 1372 1403 1404 1408 1417 1447 1477 1489 1505 1570 1572 1608 1612 1641 1658 1669 1671 1702 1712 1721 1769 1790 1799 1800 1809 1810 1811 1816 1817 1844 1976 1981 1982 2067 贡献毛利损益表 contribution margin income statement 成本与市价孰低法 cost or market, whichever is lower 应付账款占用天数 days purchases in accounts payable 应收账款收款天数 days sales in accounts receivable 在确定情况下制定决策 decision making under certainty 在不确定情况下制定决策 decision making under uncertainty 余额递减折旧法 declining-balance method (of depreciation)
分部贡献毛利损益表 divisional contribution margin income statement 分部业绩评价 divisional performance evaluation
双倍余额递减折旧法 double-declining-balance method of depreciation 支付利息和税款前收益 earnings before interest and tax 电子财务计算器 electronic financial calculator 电子资金转账系统 electronic funds transfer system
财务报表要素、会计报表要素 elements of financial statement 退休职工收入保障法 Employee Retirement Income Security Act 产权资本对债务总额比率 equity capital to total debit ratio 内部控制评价 evaluation of internal control 超额累积收益税 excess earnings accumulation tax
高级管理人员股票购买计划 executive stock acquisition plan 联邦存款保险公司 Federal Deposit Insurance Corporation 联邦社会保险税 Federal Insurance Contribution Act Tax 财务资本维护概念 financial capital maintenance concept 高级财务管理人员协会 Financial Executives Institute
《金融时报》普通股股票指数 Financial Times Ordinary Share Index 固定资产对产权资本比率 fixed-assets to equity-capital ratio 固定间接费用开支差异 fixed overhead spending variance 固定间接费用业务量差异 fixed overhead volume variance 国外信用保险协会 Foreign Credit Insurance Association 外币折算风险 foreign currency translation risk 外汇风险管理 foreign exchange risk management
完全稀释的每股收益 fully diluted earnings per share
未来值利息系数表,终值利息系数表 future value interest factor table 关税与贸易总协定 General Agreement on Tariffs and Trade 一般管理费用 general and administrative expense
公认会计原则 generally accepted accounting principles 公认审计准则 generally accepted auditing standards 股东大会 general meeting of stockholders 一般物价水平会计 general price level accounting
通用财务报表,通用会计报表 general purpose financial statement 政府会计准则委员会 Governmental Accounting Standards Board 支付利息和税款前收益 income before interest and tax 连续经营部门营业收益 income from continuing operations 停业部门营业收益 income from discontinued operations
分期付款法(确认营业收入) installment method( of revenue recognition)
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