会计专业英语词汇大全(4)

cash-flowtocapital-expenditure685ratio

686cash-flow to total-debt ratio

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700cash forecastcashiercashier,s checkcash in transitcash journalcash on deliverycash on handcash positioncash receipts journalcash recordscash salecash shortages and overagescash statementcash turnover ratio资本分配资本改组资本公积金资本收益率,投资回收率股本发行股本,流通在外股本股本溢价认购股本股本结构资本结构决策资本盈余资本周转率资本验证,验资资本性资产计价模型附带权益结转前期扣减,移前扣减置存成本,储存成本①置存价值②抵押品价值①结转下期扣减,移后扣减②结转库存,滚存量成本会计准则委员会①现金②兑现变现能力现金账户现金资产现金审计现金收付制会计,收付实现制会计现金红利现金损益分界分析现金预算现金母牛现金亏绌现金支出日记账现金折扣现金股利现金等价物现金等值①现金流转②现金流量现金流转表,现金流量表现金流量对资本支出比率现金流量对负债总额比率现金预测出纳员银行本票在途现金现金日记账货到付现库存现金现金状况,现金头寸现金收入日记账现金记录现金销售现金缺溢现金报表现金周转率

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713cash with ordercastingcasual auditCBACCACDceilingceiling pricecentral bankcentralizationcertaintycertainty decisioncertainty equivalent现金订货,订货现金加总,合计临时审计成本效益分析现时成本会计存款单最高限额最高限价中央银行集中经营,集权确定性确定性决策确定等值

714certainty equivalent coefficient确定等值系数

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723certificateofcapitalverificationcertificate of depositcertificate of incorporationcertificate of indebtednesscertificate of protestcertified accountantcertified checkcertified data processorcertified financial planners验资证明书存款单公司登记执照,公司注册证书借据拒付证明书注册会计师保付支票注册数据处理师注册财务计划师

已审核财务报表,已审核会计报表724certified financial statement

725certifiedinformationsystem注册信息系统审计师auditor

726certified internal auditor注册内部审计师

727certified management accountant

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737certified public accountantcertifying officerchain discountchain liquidationchairmanoftheboarddirectorchairman,s reportchange fundchanging prices accountingchargecharge account注册管理会计师注册公共会计师签付员连锁折扣连续清算of董事长董事长报告找零备用金物价变动会计①费用②借记,借项③赊账④留置权赊账,赊账账户

信托财产(或遗产)收支报表

付款卡

注销

赊销

执照,许可证

特许会计师

特许财务分析师

特许财务咨询师,特许财务顾问

图表分析专家

账户分类表,会计科目表

动产

动产抵押738charge and discharge statement739740741742743744745746747748749charge cardcharge offcharge salecharterchartered accountantchartered financial analystcharted financial consultantchartistchart of accountschattelchattel mortgage

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768checkcheck and balance systemcheck cleaningchecking accountcheck registercheck verificationchief accountantchief auditorchief cashierchief financial officerCHIPSchronological bookCIFcircularizationcirculating assetcirculating capitalclaimclassification of accountsclassification of assets①支票②检查,核对制约平衡制度,制衡制度支票交换支票账户,活期存款账户支票登记簿支票验证总会计,会计主任总审计,审计主任总出纳,出纳主任财务总裁,财务总经理票据交换所银行内部支付系统序时账簿到岸价格发函询证流动资产流动资本,流动资金索赔账户分类表资产分类

负债分类

股东产权分类

分类普通股

分类试算表

追回税款

①不附带保留条件②不附其他单据③不附利息

光票汇票

光票信用证

①结关,报关②票据交换,清算③清仓

报关结算代理商

清仓减价销售

①票据交换②结算

①暂记账户,过渡账户②票据交换往来账户

票据交换所

清理条款

笔误,记账错误

办事员,职员

客户,委托人

已结账账户

固定股份互助基金投资公司

不公共招股公司

不公共招股公司

①结账②收盘

结账调整,决算调整

期末余额

结账日期,截止日期

结账分录

收盘价格

结账试算表

贡献毛利,贡献毛益

注册管理会计师

资本市场贝塔风险线

普通商业用语

①代号,代码②法规,守则

《职业道德守则》769classification of liabilities770771772773774775776777778779780781782783784785786787788789790791792793794795796797798799800801802803classificationofstockholders,equityclassified common stockclassified trial balanceclaw backcleanclean bill of exchangeclean letter of creditclearanceclearance agentclearance saleclearingclearing accountclearing houseclear-up causeclerical errorclerkclientclosed accountclosed-end mutual fundclosely-held companyclosely-held corporationclosingclosing adjustmentclosing balanceclosing dateclosing entryclosing priceclosing trial balanceCMCMACMLCOBOLcodeCode of Professional Ethics

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857codingcoding clerkcoding of accountsco-financingcoincoinsurance clausecollateralcollateral bondcollateral loancollectiblescollection agencycollection periodcollective policycollusioncolumnar journalcombinationcombined financial statementcombined journal and ledgercomfort lettercommercial bankcommercial billcommercial creditcommercial lawcommercial papercommissi …… 此处隐藏：4679字，全部文档内容请下载后查看。喜欢就下载吧 ……