会计专业英语词汇表词汇表

会计专业英语词汇表词汇表
unit responsibility quantity profit production standard operating usage price rate efficient labor variance expenditure fixed favorable efficiency sold cost capital flow sheet step-down reciprocal payroll manufacturing overhead clock allocation working capital trend series roe ratio net government financial leverage financial economic system comparison scoring comparative statement base accounting policy volume refund nominal value matching department store dealer consideration cash discount commission treasury stock stock split stock option stockholder participation liquidate limited liability fair market value cumulative convertibility yield warranty warrant value added tax tax deduction sales tax retained earning provision premium payroll tax net price mortgage bond lien leverage installment indirect taxation face value discount discount rate Callable bond book value bonus at par write off subsidiary company significant evaluation recoverable amount ordinary shares parent company investment income impairment identifiable financial instrument fair value control capitalize amortize write down trade discount supply reverse retail rebate notes receivable overdraft maturity IOU demand deposit cash on hand bank statement bank reconciliation bad debt Average cost count unearned salvage value post par value ledger journal entry dividend deferral debit credit contra account common stock closing entry cash accumulated depreciation accrual accounting equation account work in progress treasury note treasury bill share capital retained earnings raw material operating activities notes payable mortgage investment investing activities intangible asset goodwill finance cost distribution cost direct method depreciation cost of sales borrowing bond amortization administrative expense account payable account form understandability substance over form segment revenue reliability receivable realizable value prudence neutrality materiality loss liability inventory income tax income gain expense equity comparability asset sole proprietorship prospectus performance partnership management accounting income statement going concern GAAP forecast cost accounting corporation CPA cash basis balance sheet audit annual report accrual basis accounting budget accounting period