台球馆消防设计专篇

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1、会计常用英语词汇Aaccount账户,报表accountingpostulate会计假设accountingvaluation会计计价accountabilityconcept经营责任概念accountancy会计职业accountant会计师accounting会计agencycost代理成本accountingbases会计基础accountingmanual会计手册accountingperiod会计期间accountingpolicies会计方针accountingrateofreturn会计报酬率accountingreferencedate会计参照日

2、accountingreferenceperiod会计参照期间accrualconcept应计概念accrualexpenses应计费用acidtestratio速动比率(酸性测试比率)acquisition收购acquisitionaccounting收购会计adjustingevents调整事项administrativeexpenses行政管理费amortization摊销analyticalreview分析性复核annualequivalentcost年度等量成本法annualreportandaccounts年度报告和报表appraisalcost检验

3、成本appropriationaccount盈余分配账户articlesofassociation公司章程细则assets资产assetscover资产担保assetvaluepershare每股资产价值associatedcompany联营公司attainablestandard可达标准attributableprofit可归属利润audit审计auditreport审计报告auditingstandards审计准则authorizedsharecapital额定股本availablehours可用小时avoidablecosts可避免成本Bback-to-b

4、ackloan易币贷款backflushaccounting倒退成本计算baddebts坏帐15/15会计常用英语词汇baddebtsratio坏帐比率bankcharges银行手续费bankoverdraft银行透支bankreconciliation银行存款调节表bankstatement银行对账单bankruptcy破产basisofapportionment分摊基础batch批量batchcosting分批成本计算betafactorB(市场)风险因素Bbill账单billofexchange汇票billoflading提单billofmaterials

5、用料预计单billpayable应付票据billreceivable应收票据bincard存货记录卡bonus红利book-keeping薄记Bostonclassification波士顿分类breakevenchart保本图breakevenpoint保本点breaking-downtime复位时间budget预算budgetcenter预算中心budgetcostallowance预算成本折让budgetmanual预算手册budgetperiod预算期间budgetarycontrol预算控制budgetedcapacity预算生产能力businessce

6、nter经营中心businessentity营业个体businessunit经营单位by-product副产品Ccalled-upsharecapital催缴股本capacity生产能力capacityratios生产能力比率capital资本capitalassetspricingmodel资本资产计价模式capitalcommitment承诺资本capitalemployed已运用的资本capitalexpenditure资本支出capitalexpenditureauthorization资本支出核准capitalexpenditurecontrol资本支

7、出控制capitalexpenditureproposal资本支出申请15/15会计常用英语词汇capitalfundingplanning资本基金筹集计划capitalgain资本收益capitalinvestmentappraisal资本投资评估capitalmaintenance资本保全capitalresourceplanning资本资源计划capitalsurplus资本盈余capitalturnover资本周转率card记录卡cash现金cashaccount现金账户cashbook现金账薄cashcow金牛产品cashflow现金流量cashflo

8、wbudget现金流量预