修正成本加速回收制度.doc

PAGE  PAGE 31 修正成本加速回收制度 篇一：Accelerated methods of depreciation 加速折旧法 Financial Department 财务部 Accelerated methods of depreciation 加速折旧法 Accounting equation 会计等式 Accounting period 会计期间 Accounts payable 应付账款 Accounts payable turnover 应付账款周转 Accounts receivable 应收账款 Accounts receivable turnover 应收账款周转 Accrual accounting 权责发生制会计 Accruals 应计项目 Accrued payables 应付款项 Accumulated depreciation 累计折旧 Activity method 作业方法 Activity ratios 作业比率 Actuary 精算师,精算 Additional paid-in capital 资本公积 Aging schedule 账龄分析表 Allowance method 备抵法 Amortization 摊销 Analytic review 分析性复核 Annual report 年报 Annuity 年金 Appropriation of retained earnings 留存收益分配 Asset 资产 Asset depreciation range (ADR) 资产折旧范围 Asset impairment 资产清理 Asset mix Asset retirement 资产报废 Asset turnover 资产周转率 Audit 审计 Audit committee 审计委员会 Audit opinion 审计意见 Audit report 审计报告 Authorized shares 授权股本，注册股份 Available-for-sale securities 短期投资 Averaging assumption B Bad debts 坏账 Balance sheet 资产负债表 Bank reconciliation 银行对账单 Basic earnings per share 基本每股盈利 Betterment 改良 “Big 5”五大会计师事务所 board of directors 董事会 bond 债券契约 bonds payable 应付债券 book gain/loss 账面收益/损失 book value 账面价值 borrowing capacity 融资能力 business acquisition 企业兼并 business combination 企业合并 business environment business segment 企业内部责任单位 C Call provision 提前赎回条款 Capital 资产 Capital lease 资本租赁 Capital structure 资本结构 Capital structure leverage 资本结构杠杆 Capitalization ratios 资本比率 Capitalize 资本化 Cash discount 现金折扣 Cash equivalent 现金等价物 Cash flow 现金流 Cash flow accounting 现金流量法会计 Cash flow from financing 筹资产生的现金流量 Cash flow from investing 投资产生的现金流量 Cash flow from operations 经营产生的现金流量 Cash flow projection 现金项目 Cash management 现金管理 Certificate of deposit 存款单 Certified public accountant 注册会计师 Classified balance sheet 分类资产负债闭 Clean audit opinion 无保留意见 Collateral 抵押品， 担保品 Collection period 商业票据 Common earnings leverage 普通收入杠杆 Common stock 普通股 Common-size financial statements Compensating balance 抵销余额 Compensation committee Compensation contracts Conservatism 稳健 Consignment 寄销品 Consis