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Terms for subject Accounting (120 entries)

周转比率	turnover ratios
公司社会责任	corporate social responsibility
公司经营失败	corporate failure
转下页	carried forward
转人下页，下期等	carry forward
数据库会计	database accounting
即付汇票	payable on demand
平衡	zero balance
长期建筑合同	long term construction contracts
技术审计	technological auditing
沉没成本工程项目已进成本, 但由于决定注销而不能回收的成本	sunk cost
趋势〔动向〕分析	trend analysis
应收账款:确认、估价和报告	accounts receivables： recognition, valuation and reporting
应计制会计	accrual basis
官方商品账目	official merchandize account
实质性审计测试	substantive auditing tests
审计分析性程序	analytical procedures in auditing
审计中的内部控制	internal control in auditing
审计中的统计抽样	statistical sampling in auditing
审计准则的比较	comparison of auditing standards