會計相關(guān)英語詞匯

1、account payable 應付帳款 account receivable 應收帳款 account of payments 支出表 account ofreceipts 收入表 Accounting period 會計期間 accounting year 或 financial year 會計年度accountant genaral 會計主任account balancde 結(jié)平的帳戶 account bill 帳單 account books 帳 account classification 帳戶分類 account current 往來帳account form of balance

2、 sheet 帳戶式資產(chǎn)負債表account form of profit and loss statement 帳戶式損益表account payable 應付帳款account receivable 應收帳款 account of payments 支出表 account of receipts 收入表account title 帳戶名稱，會計科目 accounting year 或 financial year 會計年度 accountspayable ledger 應付款分類帳Accounting period （會計期間）are related to specific time pe

3、riods ,typically one year （通常是一年） 資產(chǎn)負債表： balancesheet 可以不大寫 b利潤表： income statements （ or statements of income ） 利潤分配表： retained earnings 現(xiàn)金流量表： cash flows1 、部門的稱謂市場部Marketing銷售部Sales Department（也有其它講法，如寶潔公司銷售部叫客戶生意發(fā)展部 客戶服務(wù) CBD）Customer Service ，例如客服員叫 CSR ， R for representative 人事部 Human Resource行政部

4、Admin.財務(wù)部Finance & Accounting產(chǎn)品供應 Product Supply ，例如產(chǎn)品調(diào)度員叫 P S Planner2 、人員的稱謂助理 Assistant 秘書 secretary 前臺接待小姐Receptionist文員 clerk ，如會計文員為 Accounting Clerk 主任 supervisor 經(jīng)理 Man ager 總經(jīng)理 GM ,General Manager 入場費 admission 運費 freight 小費 tip 學費 tuition 價格，代價charge制造費用 Manu facturi ng overhead 材料費 Ma

5、terials管理人員工資 Executive Salaries獎金 Wages退職金 Retirement allowanee補貼 Bonus夕卜保勞務(wù)費 Outsourc ing fee 福禾 U 費 Employee benefits/welfare 會議費 Coferemce 加班餐費 Special duties 市內(nèi)交通費 Busin ess traveli ng 通訊費 Correspondence 電話費Correspondence 水電取暖費 Water and Steam 稅費 Taxes and dues 租賃費 Re nt 管理費Maintenance 車輛維護費 Ve

6、hicles maintenance 油料費 Vehicles maintenance 培訓費Education and training 接待費 Entertainment 圖書、印刷費Books and printing 運費Transpotation 保險費 In sura nee premium 支付手續(xù)費 Commissi on 雜費 Sundry charges 折舊費 Depreciation expense 機物料消耗Article of con sumption 勞動保護費 Labor protect ionfees 總監(jiān) Director 總會計師 Finance Con

7、troller 高級 Senior 如高級經(jīng)理為 Senior Manager營業(yè)費用 Operati ng expe nses代銷手續(xù)費 Con sig nment commissi on charge運雜費Transpotation保險費In sura nee premium展覽費 Exhibition fees 廣告費 Advertising fees 管理費用 Adm ini sstrative expe nses 職工工 資 Staff Salaries 修理費 Repair charge 低值易耗攤銷 Article of con sumpti on 辦公費 Office allo

8、wanee 差旅費Travelling expense工會經(jīng)費 Labour union expe nditure研究與開發(fā)費 Research and developme nt expe nse 福禾 U 費 Employee benefits/welfare 職 工教育經(jīng)費 Pers onnel educati on 待業(yè)保險費 Un employme nt in sura nee 勞動保險費 Labour in sura nee 醫(yī)療保險費 Medical in sura nee 會議費 Coferemee 聘請中介機構(gòu)費 In termediary organs 咨詢費Consult

9、fees訴訟費Legal cost業(yè)務(wù)招待費 Bus in ess en terta inment 技術(shù)轉(zhuǎn)讓費 Tech no logy transfer fees 礦產(chǎn)資源補償 費 Min eral resources compe nsati on fees 排污費 Pollution discharge fees 房產(chǎn)稅 Housing property tax 車船使用稅Vehicle and vessel usage lice nse plate tax(WULPT) 土地使用稅Ten ure tax印花稅 Stamp tax財務(wù)費用 Finance charge 禾禾息支出 In t

10、erest excha nge 匯兌損失 Foreig n excha nge loss 各項手續(xù)費 Charge for trouble 各項專門借款費用 Special-borrow ing cost 帳目名詞資產(chǎn)類 Assets流動資產(chǎn)Current assets貨幣資金Cash and cash equivale nts 現(xiàn)金 Cash銀行存款Cash in bank其他貨幣資金Other cash and cash equivale nts外埠存款Other city Cash in bank銀行本票Cashier"s cheque銀行匯票 Ba nk draft 信用卡

11、Credit card 信用證保證金L/C Guara ntee deposits 存出投資款Refu ndable deposits 短期投資 Short-term in vestme nts 股票 Short-term investments - stock 債券 Short-term investments - corporate bonds 基金 Short-term investments - corporate funds 其他 Short-term investments - other 短期投資跌價準備Short-term in vestme nts falli ngprice

12、 reserves 應收款 Account receivable 應收票據(jù) Note receivable 銀行承兌匯票 Bank accepta nee 商業(yè) 承兌匯票 Trade accepta nee 應收股利 Divide nd receivable 應收利息 In terest receivable 應 收賬款 Account receivable 其他應收款Other n otes receivable 壞賬準備 Bad debt reserves預付賬款 Adva nee money 應收補貼款Cover deficit by state subsidies of receiva

13、ble 庫存資產(chǎn) Inven tories 物資采購 Supplies purchas ing 原材料 Raw materials 包裝物 Wrappage 低值 易耗品 Low-value con sumpti on goods 材料成本差異Materials cost varia nee 自制半成品Semi-F ini shed goods 庫存商品 Fini shed goods 商品進銷差價Differences betwee npurchas ing and selli ng price 委托加工物資Work in process - outsourced 委托代銷商品Trust t

14、o and sell the goods on a commissi on basis 受托代銷商品 Commissi oned and sell the goods on a commissi on basis 存貨跌價準備Inven tory falli ng price reserves分期收款發(fā)出商品 Collect money and send out the goods by stages 待攤費用 Deferred and prepaid expe nses 長期投資 Lon g-term in vestme nt 長期股權(quán)投資Lon g-term in vestme nt on

15、 stocks 股票投資 In vestme nt on stocks 其他股權(quán)投資 Other in vestme nt on stocks 長期債權(quán)投資Lon g-term in vestme nt on bonds 債券投資 In vestme nton bonds 其他債權(quán)投資Other in vestme nt on bonds歡迎下載21長期投資減值準備Lon g-term in vestme nts depreciati on reserves Stock rights in股權(quán)投資減值準備vestme nt depreciati on reserves Bcreditor

16、9;'s rights in vestme nt債權(quán)投資減值準備depreciatio n reserves委托貸款En trust loans本金 Principal 利息 Interest減值準備Depreciati on reserves固定資產(chǎn)Fixed assets房屋 Building建筑物 Structure機器設(shè)備Mach inery equipme nt運輸設(shè)備Transportation facilities工具器具In strume nts and impleme nt累計折舊Accumulated depreciati on固定資產(chǎn)減值準備Fixed asset

17、s depreciati on reserves房屋、建筑物減值準備Buildi ng/structure depreciati on reserves機器設(shè)備減值準備Mach inery equipme nt depreciati on reserves工程物資 Project goods and material 專用材料 Special-purpose material 專用設(shè)備 Specialpurpose equipme nt 預付大型設(shè)備款Prepayme nts for equipme nt為生產(chǎn)準備的工具及器具Preparative in strume nts and impl

18、eme nt for fabricate在建工程Con struct ion-i n-process安裝工程Erection works在安裝設(shè)備Erect ing equipme nt-i n-process 技術(shù)改造工程Tech ni cal inno vati on project 大修理工程Gen eral overhaul project在建工程減值準備Con structi on-i n-process depreciatio n reserves固定資產(chǎn)清理Liquidati on of fixed assets無形資產(chǎn) Intan gible assets 專利權(quán) Patent

19、s 非專利技術(shù)Non-Pate nts 商標權(quán) Trademarks,Trade names無形資產(chǎn)減值準備專利權(quán)減值準備 商標權(quán)減值準備 未確認融資費用 待處理財產(chǎn)損溢 待處理財產(chǎn)損溢待處理固定資產(chǎn)損溢著作權(quán) Copyrights 土地使用權(quán)Tenure 商譽 GoodwillIntan gible Assets depreciatio n reservesPate nt rights depreciati on reserves trademark rights depreciati on reserves Un ack no wledged finan cial chargesWait

20、deal assets loss or in comeWait deal assets loss or in come待處理流動資產(chǎn)損溢Wait deal intan gible assets loss or incomeWait deal fixed assets loss or in comeLiability短期負債Current liability短期借款Short-term borrow ing應付票據(jù)Notes payable銀行承兌匯票Bank accepta nee商業(yè)承兌匯票Trade aeeepta nee應付賬款Aeeount payable預收賬款Deposit ree

21、eived代銷商品款Proxy sale goods revenue應付工資Aeerued wages應付福利費Aeerued welfarism應付股利Divide nds payable應交稅金Tax payable應交增值稅value added tax payable進項稅額Withhold in gs onVAT已交稅金Paying tax轉(zhuǎn)出未交增值稅Un paid VAT eha ngeover減免稅款 Tax deduetion銷項稅額 Substituted mo ney on VAT出口退稅 Tax reimburseme nt for export進項稅額轉(zhuǎn)出 Cha n

22、geover with no Idi ngs on VAT出口抵減內(nèi)銷產(chǎn)品應納稅額Export deduet domestie sales goods tax轉(zhuǎn)出多交增值稅Overpaid VAT eha ngeover未交增值稅Un paid VAT應交營業(yè)稅Busin ess tax payable應交消費稅Con sumpti on tax payable應交資源稅Resourees tax payable應交所得稅In eome tax payable應交土地增值稅In ereme nt tax on land value payable應交城市維護建設(shè)稅Tax for mai nta

23、i ning and buildi ng eitiespayable應交房產(chǎn)稅Hous ing property tax payable應交土地使用稅Tenure tax payable應交車船使用稅Vehiele and vessel usage liee nse platetax(VVULPT) payable應交個人所得稅Personal in eome tax payable其他應交款Other fund in con formity with pay ing其他應付款Other payables預提費用Draw ing expe nse in adva nee其他負債Other li

24、abilities待轉(zhuǎn)資產(chǎn)價值Pending eha ngerover assets value預計負債Antieipation liabilities長期負債Lon g-term Liabilities長期借款Lon g-term loa ns一年內(nèi)至 U 期的長期借款Lon g-term loa ns due with in one year一年后至U 期的長期借款Long-termloansdueoveroneyear應付債券Bo nds payable債券面值Face value, Par value債券溢價Premium on bonds債券折價Disco unt on bonds應

25、計利息Accrued in terest長期應付款Lon g-term acco unt payable應付融資租賃款Accrued finan cial lease outlay一年內(nèi)至 U 期的長期應付Lon g-term acco unt payable due with in one year一年后至 U 期的長期應付Lon g-term acco unt payable over one year專項應付款Special payable一年內(nèi)至 U 期的專項應付Lon g-term special payable due with in one year一年后至 U 期的專項應付Lo

26、n g-term special payable over one year遞延稅款 Deferral taxesOWNERS'' EQUITY資本 Capita實收資本 ( 或股本 ) Paid-up capital(or stock)實收資本Paicl-up capital實收股本Paid-up stock已歸還投資Investme nt Returned公積資本公積Capital reserve資本 (或股本 ) 溢價 Cpital(or Stock) premium接受捐贈非現(xiàn)金資產(chǎn)準備Receive non-cash don ate reserve股權(quán)投資準備Stoc

27、k right in vestme nt reserves撥款轉(zhuǎn)入 Allocate sums cha ngeover in夕卜幣資本折算差額Foreig n curre ncy capital其他資本公積 Other capital reserve盈余公積Surplus reserves法定盈余公積Legal surplus任意盈余公積Free surplus reserves法定公益金Legal public welfare fund儲備基金 Reserve fund企業(yè)發(fā)展基金En terprise expe nsion fund禾 U 潤歸還投資Profits capitalizad

28、on return of in vestme nt利潤 Profits本年利潤Current year profits利潤分配Profit distributi on其他轉(zhuǎn)入Other che ngeover in提取法定盈余公積 Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取儲備基金Withdrawal reserve fund提取企業(yè)發(fā)展基金Withdrawal reserve for bus in ess expa nsion提取職工獎勵及福利基金Withdrawal staff and wor

29、kers'' bo nus andwelfare fund禾 U 潤歸還投資Profits capitalizad on return of in vestme nt應付優(yōu)先股股利Preferred Stock divide nds payable提取任意盈余公積Withdrawal other com mon accumulati on fund應付普通股股利Com mon Stock divide nds payable轉(zhuǎn)作資本 ( 或股本 ) 的普通股股利 Com mon Stock divide nds cha nge to assets(or stock)未分配利潤

30、Un distributed profit四、成本類Cost生產(chǎn)成本 Cost of manufacture基本生產(chǎn)成本Base cost of manufacture輔助生產(chǎn)成本Auxiliary cost of manu facture制造費用 Manu facturi ng overhead材料費Materials管理人員工資Executive Salaries獎金 Wages退職金 Retirement allowanee補貼 Bonus夕卜保勞務(wù)費 Outsourc ing fee福禾 U 費 Employee benefits/welfare會議費 Coferemce加班餐費 Sp

31、ecial duties市內(nèi)交通費 Busin ess traveling通訊費Correspondence電話費Correspondence水電取暖費 Water and Steam稅費Taxes and dues租賃費Re nt管理費Maintenance車輛維護費Vehicles maintenance油料費Vehicles maintenance培訓費Education and training接待費Entertainment圖書、印刷費Booksandprinting運費 Transpotation保險費 In sura nee premium支付手續(xù)費 Commissi on雜費S

32、undry charges折舊費 Depreciation expense機物料消耗Article of con sumption勞動保護費Labor protect ion fees季節(jié)性停工損失Loss on seas on ality cessati on勞務(wù)成本 Service costs五、損益類Profit and loss收入 In come業(yè)務(wù)收入 OPERATING INCOME主營業(yè)務(wù)收入Prime operati ng revenue產(chǎn)品銷售收入Sales reve nue服務(wù)收入Service revenue其他業(yè)務(wù)收入Other operati ng revenue材

33、料銷售Sales materials代購代售包裝物出租Wrappage lease出讓資產(chǎn)使用權(quán)收入Remise right of assets revenue返還所得稅Reimburseme nt of in come tax其他收入Other revenue投資收益In vestme nt in come短期投資收益Curre nt in vestme nt in come長期投資收益Lon g-term in vestme nt in come 計提的委托貸款減值準備Withdrawal of entrust loa ns reserves補貼收入 Subsidize revenue國家

34、扶持補貼收入Subsidize revenue from country其他補貼收入Other subsidize revenue營業(yè)外收入NON-OPERATING INCOME 非貨幣性交易收益No n-cash deal in come 現(xiàn)金溢余 Cash overage處置固定資產(chǎn)凈收益Net in come on disposal of fixed assets出售無形資產(chǎn)收益In come on sales of intan gible assets固定資產(chǎn)盤盈Fixed assets inventory profit 罰款凈收入 Net amerceme nt in come 支

35、出 Outlay業(yè)務(wù)支出 Revenue charges 主營業(yè)務(wù)成本Operat ing costs 產(chǎn)品銷售成本Cost of goods sold服務(wù)成本 Cost of service 主營業(yè)務(wù)稅金及附加 Tax and associate charge營業(yè)稅 Sales tax 消費稅 Consumption tax城市維護建設(shè)稅Tax for mai ntai ning and buildi ng cities資源稅Resources tax土地增值稅In creme nt tax on land value5405 其他業(yè)務(wù)支出 Other business expense 銷售

36、其他材料成本Other cost of material sale 其他勞務(wù)成本Other cost of service其他業(yè)務(wù)稅金及附加費 Other tax and associate charge費用 Expenses營業(yè)費用 Operati ng expe nses代銷手續(xù)費 Con sig nment commissi on charge運雜費Transpotation保險費In sura nee premium展覽費Exhibition fees廣告費Advertising fees管理費用Adm ini sstrative expenses職工工資Staff Salaries修

37、理費Repair charge低值易耗攤銷 Article of con sumpti on辦公費 Office allowanee差旅費Travelling expense工會經(jīng)費 Labour union expe nditure研究與開發(fā)費 Research and developme nt expe nse福禾 U 費 Employee benefits/welfare職工教育經(jīng)費 Pers onnel educati on待業(yè)保險費 Un employme nt in sura nee 勞動保險費 Labour in sura nee 醫(yī)療保險費 Medical in sura ne

38、e會議費Coferemce聘請中介機構(gòu)費 In termediary organs咨詢費Consult fees訴訟費Legal cost業(yè)務(wù)招待費 Bus in ess en terta inment 技術(shù)轉(zhuǎn)讓費 Tech no logy transfer fees 礦產(chǎn)資源補償費Min eral resources compe nsati on fees排污費 Pollution discharge fees 房產(chǎn)稅 Housing property tax車船使用稅Vehicle and vessel usage lice nse plate tax(WULPT) 土地使用稅Ten ur

39、e tax印花稅 Stamp tax財務(wù)費用 Finance charge禾禾息支出 In terest excha nge匯兌損失Foreig n excha nge loss各項手續(xù)費Charge for trouble各項專門借款費用 Special-borrow ing cost營業(yè)外支出 Non bus in ess expe nditure捐贈支出Don ation outlay減值準備金Depreciati on reserves非常損失Extraord inary loss處理固定資產(chǎn)凈損失Net loss on disposal of fixed assets出售無形資產(chǎn)損失

40、Loss on sales of intan gible assets固定資產(chǎn)盤虧 Fixed assets inventory loss 債務(wù)重組損失 Loss on arran geme nt 罰款支出 Amerceme nt outlay 所得稅 In come tax以前年度損益調(diào)整Prior year in come adjustme nt1AAA 美國會計學會2Abacus 算盤雜志3abacus 算盤考試大論壇4Abandonment 廢棄 ,報廢 ;委付5abandonment value 廢棄價值 6abateme nt 減免沖銷 7ability to service de

41、bt 償債能力 8abnormal cost 異常成本 9abnormal spoilage 異常損耗 10above par 超過票面價值11abovethe line 線上項目 12absolute amount 絕對數(shù) ， 絕對金額 13absolute endorsement 絕對背書 14absolute in solve ncy 絕對無力償付15absolute priority 絕對優(yōu)先求償權(quán)16absolute value絕對值 17absorb 攤配 ， 轉(zhuǎn)并 18absorption account 攤配賬戶 ， 轉(zhuǎn)并賬戶19absorptioncosting 攤配成本計算

42、法20abstract 摘要表考試大論壇 21abuse 濫用職權(quán)22abuse of tax shelter 濫用避稅項目23ACCA 特許公認會計師公會24accelerated cost recovery system 加速成本收回制度25accelerated depreciation method 加速折舊法 ， 快速折舊法26acceleration clause 加速償付條款， 提前償付條款27acceptanee承兌已承兌票據(jù)驗收28acceptanee bill 承兌票據(jù)29acceptanee register 承兌票據(jù)登記箭 30acceptanee sampling 驗

43、收 才由樣 31access time 存 取時間32accommodation 融通 33accommodation bill 融通票據(jù)34accommodati on en dorseme nt 融通背書35account 賬戶 ， 會計科目賬簿 ， 報表賬目 ， 賬項記賬36accountability 經(jīng)營責任 ， 會計責任37acco un tability un it 責任單位38Acco un ta ncy 會計雜志39accountancy 會計40accountant 會計員 ， 會計師41accountant general 會計主任 ， 總會計42accounting i

44、n charge 主管會計師43accountant,s legal liability 會計師的法律責任44acco untan t,s report 會計師報告45acco untan t,s respon sibility 會計師職責46account form 賬戶式 ， 賬式47accou nting 會計會計學48accounting assumption 會計假定 ， 會計假設(shè)49accounting basis 會計基準 ， 會計基本方法50accounting changes 會計變更51accounting concept 會計概念52accounting control

45、會計控制53accounting convention 會計常規(guī),會計慣例54acco un ti ng corporati on 會計公司55accounting cycle 會計循環(huán)56accounting data 會計數(shù)據(jù)57acco unting doctri ne 會計信條58accounting document 會計憑證59accounting elements 會計要素60accounting entity 會計主體 ， 會計個體61accounting entry 會計分錄62acco un ti ng equati on 會計等式63accounting event 會計

46、事項64accounting exposure 會計暴露 ， 會計暴露風險65accounting firm 會計事務(wù)所考試大論壇66Accounting Hall of Fame 會計名人堂67acco un ti ng harm oni zati on 會計協(xié)調(diào)化68accou nti ng ide ntity 會計恒等式69acco un ti ng in come 會計收益70acco unting in formati on 會計信息71acco unting in formati on system 會計信息系統(tǒng)72acco unting intern ati on alizati

47、 on 會計國際化73accounting journals 會計雜志74accounting legislation 會計法規(guī)75accounting manual 會計手冊76accounting objective 會計目標77accounting period 會計期78accounting policies 會計政策79accounting postulate 會計假設(shè)80accounting practice 會計實務(wù)81accounting principle 會計原貝 U82Accounting Principle Board 會計原則委員會83accounting proce

48、dures 會計程序84accounting profession 會計職業(yè) ， 會計專業(yè)85acco un ti ng rate of return 會計收益率86accounting records 會計記錄 ， 會計簿籍87Acco un ti ng Review 會計評論88accounting rules 會計規(guī)則89Accounting Series Release 會計公告文件90accounting service 會計服務(wù)91accounting software 會計軟件92accounting standard 會計標準 ， 會計準則93acco un ti ng sta

49、 ndardizati on 會計標準化94Accounting Standards Board 會計準則委員會（ 英 ）95Accounting Standards Committee 會計準則委員會（ 英 ）96acco un ti ng system 會計制度會計系統(tǒng)97accounting technique 會計技術(shù)98accounting theory 會計理論99accounting transaction 會計業(yè)務(wù) ， 會計賬務(wù)100Acco unting Trend and Techni ques 會計趨勢和會計技術(shù)101accounting unit 會計單位102acco

50、 un ti ng valuati on 會計計價103accounting year 會計年度104accounts 會計賬簿 ， 會計報表105account sales 承銷清單 ， 承銷報告單106accounts payable 應付賬款107accounts receivable 應收賬款108accounts receivable aging schedule應收賬款賬齡分析表109accounts receivable assigned 已轉(zhuǎn)讓應收賬款110accounts receivable collection period 應收賬款收款期111accounts rece

51、ivable discounted 已貼現(xiàn)應收賬款112accounts receivable financing 應收賬款籌資， 應收賬款融資113accounts receivable management 應收賬款管理114accounts receivable turnover 應收賬款周轉(zhuǎn)率， 應收賬款周轉(zhuǎn)次數(shù)115accretion 增殖116accrual basis accounting 應計制會計 ， 權(quán)責發(fā)生制會計117accrued asset 應計資產(chǎn)118accrued expense 應計費用119accrued liability 應計負債120accrued r

52、evenue 應計收入121accumulated depreciatio n 累計折舊122accumulated divide nd 累計股利123accumulated earnings tax 累積盈余稅， 累積收益稅124accumulation 累積 ， 累計125acid test ratio 酸性試驗比率126acquired company 被盤購公司 ， 被兼并公司127acquisition 購置 ， 盤購128acquisition accounting 盤購會計129acquisition cost 購置成本130acquisition decision 購置決策13

53、1acquisition excess 盤購超支132acquisition surplus 盤購盈余133across-the-board 全面調(diào)整134ACT 預交公司稅135act 法案 ， 法規(guī)136action 起訴 ， 訴訟137active account 活動賬戶138active assets 活動資產(chǎn)139activity 業(yè)務(wù)活動作業(yè)140activity account 作業(yè)賬戶141activity acco un ti ng 作業(yè)會計142activity ratio 業(yè)務(wù)活動比率143activity varianee 業(yè)務(wù)活動量差異144act of bankr

54、uptcy 破產(chǎn)法145act of company 公司法146act of God 天災 ， 不可抗力147actual capital 實際資本148actual value 實際價值149actual wage 實際工資150added value 增值151added value statement 增值表152added value tax 增值稅153addition 增置 ， 擴建154additional depreciation 附加折舊 ， 補提折舊155additio nal paid-in capital 附加實繳資本156additional tax 附加稅157a

55、dequate disclosure 充分披露158adjunet account 附加賬戶159adjustable-rate bo nd 可調(diào)整利率債券160adjusted gross in come 調(diào)整后收益總額， 調(diào)整后所得總額161adjusted trial balanee 調(diào)整后試算表162adjust ingen try 調(diào)整分錄163adjustment 調(diào)整164adjustment account 調(diào)整賬戶165adjustme nt bond 調(diào)整債券166admi nistrative accou nting 行政管理會計167admi nistrative budget 行政管理預算168administrative expense 行政管理費用169ADR 資產(chǎn)折舊年限幅度170ad valorem tax 從價稅171advanee 預付款 ， 墊付款172advanee corporation tax 預交公司稅173