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al
