常用会计名词（中英文对照）accelerated depreciation method 加速折旧法
account 账户
account payable 应付账款
account receivable 应收账款
accountant会计师、会计人员
accounting会计
accounting cycle 会计循环
accounting equation会计等式
accounting information system 会计信息系统
accrual-basis accounting 应计制会计、权责发生制会计
accrued expense 应计费用、预提费用
accrued revenue应计收入
accumulated depreciation累计折旧
acid-test ratio酸性测试比率，速动比率
additional paid-in capital 超额缴入股本
adjusted trial balance 整后试算平衡表
adjusting entry调整分录
aging-of-accounts method账龄分析法
allowance for doubtful accounts呆帐准备备抵
allowance for uncollectible accounts坏帐准备
allowance method备抵法
amortization 摊销分期偿还
asset资产
audit审计
authorization of stock 额定股本
average-cost method 平均成本法
bad-debt expense 坏帐费用
balance sheet 资产负债表
bank reconciliation 银行存款余额调节表
bank statement 银行对账单
board of directors 董事会
bond 债券
bond discount 债券折价
bond premium 债券溢价
book value 账面价值
brand names 商标
breakeven point 保本点、盈亏平衡点
budget 预算
capital 资本、资金
capital expenditure 资本性支出
cash budget 现金预算
cash disbursements journal 现金支出日记账
cash flow 现金流量
cash payment journal 现金支出日记账
cash receipts journal 现金收入日记账
cash-basis accounting 现金收付制会计
certified management accountant(CMA) 注册管理会计师certified public accountant(CPA) 注册公共会计师
chart of accounts 会计科目表
check register 支票登记簿
closing entries 结账分录
closing the accounts 结账
collection period 收账日期
common stock 普通股
conservatism 保守主义、稳健原则
contingent liability 或有负债
contra account 备抵账户
control account 统驭账户
controller 主记长
copyright 版权
corporation 公司
cost allocation 成本归集
cost of capital 资本成本
cost of good sold 商品销售成本
cost of goods available for sale 可供销售商品成本
cost of sales 销售成本
cost-benefit analysis 成本-效益分析
credit 贷
credit memorandum or credit memo 贷项备忘录
creditor 债权人
current asset 流动资产
current liability 流动负债
current ratio 流动比率
database 数据库
days’ sales in receivables
debit 借
debit memo 借项备忘录
debt ratio 负债比率
debtor 债务人
deferred revenue 递延收入
depletion expense 折耗费用
deposit in transit 未达账项
depreciation 折旧
direct cost 直接成本
direct write-off method 直接注销法
disclosure principle 充分披露原则
dividends 股利
double-declining-balance depreciation method 双倍余额递减法due date 到期日
earnings per share 每股收益
efficient capital market 有效资本市场
employee compensation 员工薪酬
entity 实体
estimated residual value 预估残余价值
expense 费用
extraordinary gains and loss 营业外收入和支出
financial accounting 财务会计
Financial Accounting Standards Board(FASB) 财务会计准则委员会financial budget 财务预算
financial statements 财务报表
finished goods inventory 完工产品存货（产成品、库存商品）first-in, first-out 先进先出法
fiscal year 会计年度
fixed asset 固定资产
