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