会计专业英语词汇表词汇表
会计专业英语词汇表词汇表
unitresponsibilityquantityprofitproductionstandardoperatingusagepricerateefficientlaborvarianceexpenditurefixedfavorableefficiencysoldcostcapitalflowsheetstep-downreciprocalpayrollmanufacturingoverheadclockallocationworking capitaltrendseriesroerationetgovernmentfinancial leveragefinancialeconomicsystemcomparisonscoringcomparativestatementbaseaccounting policyvolumerefundnominal valuematchingdepartment storedealerconsiderationcash discountcommissiontreasury stockstock splitstock optionstockholderparticipationliquidatelimited liabilityfair market valuecumulativeconvertibilityyieldwarrantywarrantvalue added taxtax deductionsales taxretained earningprovisionpremiumpayroll taxnet pricemortgage bondlienleverageindirect taxationinstallmentface valuediscountdiscount rateCallable bondbook valuebonusat parwrite offsubsidiary companysignificantevaluationrecoverable amountordinary sharesparent companyinvestment incomeimpairmentidentifiablefinancial instrumentfair valuecontrolcapitalizeamortizewrite downtrade discountsupplyreverseretailrebatenotes receivableoverdraftmaturityIOUdemand depositcash on handbank statementbank reconciliationbad debtAverage costcountunearnedsalvage valuepostpar valueledgerjournalentrydividenddeferraldebitcreditcontra accountcommon stockclosing entrycashaccumulated depreciationaccrualaccounting equationaccountwork in progresstreasury notetreasury billshare capitalretained earningsraw materialoperating activitiesnotes payablemortgageinvestmentinvesting activitiesintangible assetgoodwillfinance costdistribution costdirect methoddepreciationcost of salesborrowingbondamortizationadministrative expenseaccount payableaccount formunderstandabilitysubstance over formsegmentrevenuereliabilityreceivablerealizable valueprudenceneutralitymaterialitylossliabilityinventoryincome taxincomegainexpenseequitycomparabilityassetsole proprietorshipprospectusperformancepartnershipmanagement accountingincome statementgoing concernGAAPforecastcost accountingcorporationCPAcash basisbalance sheetauditannual reportaccrual basisaccountingbudgetaccounting period