會計相關(guān)英語詞匯

1、account payable 應(yīng)付帳款 account receivable 應(yīng)收帳款 account of payments 支出表 account of receipts 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 balan

2、ce sheet 帳戶式資產(chǎn)負(fù)債表account form of profit and loss statement 帳戶式損益表 account payable 應(yīng)付帳款account receivable 應(yīng)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 accounts payable ledger 應(yīng)付款分類帳Accounting period （會計期間）are related to specific ti

3、me periods ,typically one year （通常是一年 ） 資產(chǎn)負(fù)債表： balance sheet 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 MarketingCBD）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) Customer Service ，例如客服員叫 CSR， R for representative 人事部 Human Resou

4、rce行政部 Admin.財務(wù)部 Finance & Accounting產(chǎn)品供應(yīng) 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(fèi)admission 運(yùn)費(fèi) freight 小費(fèi)tip 學(xué)費(fèi) tuition 價格，代價charge制造費(fèi)用 Manu facturi ng overhead 材料

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

6、icles maintenance 油料費(fèi) Vehicles maintenance 培訓(xùn)費(fèi) Education and training 接待費(fèi) Entertainment 圖書、印刷費(fèi) Books and printing 運(yùn)費(fèi) Transpotation 保險費(fèi) In sura nee premium 支付手續(xù)費(fèi) Commissi on 雜費(fèi) Sundry charges 折舊費(fèi) Depreciation expense 機(jī)物料消耗 Article of con sumption 勞動保護(hù)費(fèi) Labor protect ion fees 總監(jiān) Director 總會計師 Finance

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

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

9、費(fèi) Legal cost業(yè)務(wù)招待費(fèi) Bus in ess en terta inment 技術(shù)轉(zhuǎn)讓費(fèi) Tech no logy transfer fees 礦產(chǎn)資源補(bǔ)償費(fèi) Min eral resources compe nsati on fees 排污費(fèi) 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(fèi)用 Finance charge 禾禾息支出 In terest

10、excha nge 匯兌損失 Foreig n excha nge loss 各項(xiàng)手續(xù)費(fèi) Charge for trouble 各項(xiàng)專門借款費(fèi)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 Cre

11、dit 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(zhǔn)備Short-term in vestme nts falli ng price

12、 reserves應(yīng)收款 Account receivable 應(yīng)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(yīng)收股利 Divide nd receivable 應(yīng)收利息 In terest receivable 應(yīng)收賬款 Account receivable 其他應(yīng)收款 Other n otes receivable 壞賬準(zhǔn)備 Bad debt reserves 預(yù)付賬款 Adva nee money 應(yīng)收補(bǔ)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(jìn)銷差價 Differences betwee n purchas ing and selli ng price 委托加工物資 Work in process - outsourced 委托代銷商品 Tru

14、st to 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(zhǔn)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(fèi)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

15、 on 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 nt on bonds 其他債權(quán)投資 Other in vestme nt on bonds長期投資減值準(zhǔn)備股權(quán)投資減值準(zhǔn)備債權(quán)投資減值準(zhǔn)備Lon g-term in vestme nts depreciati on reserves Stock rights in vestme nt depreciati on reserves Bcr

16、editor''s rights in vestme nt depreciatio n reserves委托貸款 En trust loans本金 Principal 利息 Interest減值準(zhǔn)備 Depreciati on reserves固定資產(chǎn) Fixed assets房屋 Building建筑物Structure機(jī)器設(shè)備 Mach inery equipme nt運(yùn)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(zhǔn)備Fix

17、ed assets depreciati on reserves房屋、建筑物減值準(zhǔn)備Buildi ng/structure depreciati on reserves機(jī)器設(shè)備減值準(zhǔn)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 Special-purpose equipme nt 預(yù)付大型設(shè)備款Prepayme nts for equipme nt為生產(chǎn)準(zhǔn)備的工具及器具Preparative in strume nts

18、 and impleme 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(zhǔn)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 ass

19、ets 專利權(quán)Patents 非專利技術(shù) Non-Pate nts 商標(biāo)權(quán) Trademarks, Trade names著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽(yù) Goodwill無形資產(chǎn)減值準(zhǔn)備Intan gible Assets depreciatio n reserves專利權(quán)減值準(zhǔn)備商標(biāo)權(quán)減值準(zhǔn)備未確認(rèn)融資費(fèi)用待處理財產(chǎn)損溢待處理財產(chǎn)損溢Pate nt rights depreciati on reserves trademark rights depreciati on reserves Un ack no wledged finan cial chargesWa

20、it 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 in come待處理固定資產(chǎn)損溢Wait deal fixed assets loss or in come、負(fù)債類 Liability短期負(fù)債 Current liability短期借款 Short-term borrow ing應(yīng)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(yīng)付賬款 Aeeount

21、payable預(yù)收賬款 Deposit reeeived代銷商品款 Proxy sale goods revenue應(yīng)付工資 Aeerued wages應(yīng)付福利費(fèi) Aeerued welfarism應(yīng)付股利 Divide nds payable應(yīng)交稅金 Tax payable應(yīng)交增值稅 value added tax payable進(jìn)項(xiàng)稅額 Withhold in gs on VAT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(xiàng)稅額 Substituted mo ney on VAT出口退稅 Tax reimbu

22、rseme nt for export進(jìn)項(xiàng)稅額轉(zhuǎn)出Cha ngeover with no Idi ngs on VAT出口抵減內(nèi)銷產(chǎn)品應(yīng)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(yīng)交營業(yè)稅 Busin ess tax payable應(yīng)交消費(fèi)稅 Con sumpti on tax payable應(yīng)交資源稅 Resourees tax payable應(yīng)交所得稅 In eome tax payable應(yīng)交土地增值稅In ereme nt tax on land va

23、lue payable應(yīng)交城市維護(hù)建設(shè)稅Tax for mai ntai ning and buildi ng eitiespayable應(yīng)交房產(chǎn)稅 Hous ing property tax payable應(yīng)交土地使用稅Tenure tax payable應(yīng)交車船使用稅Vehiele and vessel usage liee nse platetax(VVULPT) payable應(yīng)交個人所得稅Personal in eome tax payable其他應(yīng)交款 Other fund in con formity with pay ing其他應(yīng)付款 Other payables預(yù)提費(fèi)用 Dr

24、aw ing expe nse in adva nee其他負(fù)債 Other liabilities待轉(zhuǎn)資產(chǎn)價值 Pending eha ngerover assets value預(yù)計負(fù)債 Antieipation liabilities長期負(fù)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Lon g-term loa ns due over one year應(yīng)付債券 Bo nds payable債券面值 Face value, P

25、ar value債券溢價 Premium on bonds債券折價 Disco unt on bonds應(yīng)計利息 Accrued in terest長期應(yīng)付款 Lon g-term acco unt payable應(yīng)付融資租賃款A(yù)ccrued finan cial lease outlay一年內(nèi)至U期的長期應(yīng)付Lon g-term acco unt payable due with in one year一年后至 U期的長期應(yīng)付Lon g-term acco unt payable over one year專項(xiàng)應(yīng)付款 Special payable一年內(nèi)至U期的專項(xiàng)應(yīng)付Lon g-term

26、special payable due with in one year一年后至 U期的專項(xiàng)應(yīng)付Lon g-term special payable over one year遞延稅款 Deferral taxes、所有者權(quán)益類OWNERS'' EQUITY資本Capita實(shí)收資本(或股本)Paid-up capital(or stock)實(shí)收資本 Paicl-up capital實(shí)收股本 Paid-up stock已歸還投資 In vestme nt Returned公積資本公積 Capital reserve資本(或股本)溢價 Cpital(or Stock) premiu

27、m接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備Receive non-cash don ate reserve股權(quán)投資準(zhǔn)備 Stock 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

28、金En terprise expe nsion fund禾 U潤歸還投資Profits capitalizad 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 f

29、or bus in ess expa nsion提取職工獎勵及福利基金Withdrawal staff and workers'' bo nus andwelfare fund禾 U潤歸還投資Profits capitalizad on return of in vestme nt應(yīng)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(yīng)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

30、mon Stock divide nds cha nge to assets(or stock)未分配利潤 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(fèi)用 Manu facturi ng overhead材料費(fèi)Materials管理人員工資 Executive Salaries獎金Wages退職金 Retirement allowanee補(bǔ)貼Bonus夕卜保勞務(wù)費(fèi) Outsourc ing

31、 fee福禾U費(fèi) Employee benefits/welfare會議費(fèi) Coferemce加班餐費(fèi) Special duties市內(nèi)交通費(fèi) Busin ess traveli ng通訊費(fèi) Correspondence電話費(fèi) Correspondence水電取暖費(fèi) Water and Steam稅費(fèi) Taxes and dues租賃費(fèi)Re nt管理費(fèi) Maintenance車輛維護(hù)費(fèi) Vehicles maintenance油料費(fèi) Vehicles maintenance培訓(xùn)費(fèi) Education and training接待費(fèi) Entertainment圖書、印刷費(fèi) Books and p

32、rinting運(yùn)費(fèi) Transpotation保險費(fèi) In sura nee premium支付手續(xù)費(fèi) Commissi on雜費(fèi) Sundry charges折舊費(fèi) Depreciation expense機(jī)物料消耗 Article of con sumption勞動保護(hù)費(fèi) 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 revenu

33、e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

34、 in come 計提的委托貸款減值準(zhǔn)備Withdrawal of en trust loa ns reserves補(bǔ)貼收入 Subsidize revenue國家扶持補(bǔ)貼收入Subsidize revenue from country其他補(bǔ)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

35、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(fèi)稅 Consumption tax城市維護(hù)建設(shè)稅Tax for mai ntai ning and buildi ng cities資

36、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(fèi)Other tax and associate charge費(fèi)用 Expenses營業(yè)費(fèi)用 Operati ng expe nses代銷手續(xù)費(fèi) Con sig nment commissi on charge運(yùn)雜費(fèi) Transpotation保險費(fèi) In sura nee pr

37、emium展覽費(fèi) Exhibition fees廣告費(fèi) Advertising fees管理費(fèi)用 Adm ini sstrative expe nses職工工資 Staff Salaries修理費(fèi) Repair charge低值易耗攤銷 Article of con sumpti on辦公費(fèi) Office allowanee差旅費(fèi) Travelling expense工會經(jīng)費(fèi) Labour union expe nditure研究與開發(fā)費(fèi)Research and developme nt expe nse福禾U費(fèi) Employee benefits/welfare職工教育經(jīng)費(fèi)Pers onne

38、l educati on待業(yè)保險費(fèi) Un employme nt in sura nee 勞動保險費(fèi) Labour in sura nee 醫(yī)療保險費(fèi) Medical in sura nee會議費(fèi) Coferemce聘請中介機(jī)構(gòu)費(fèi)In termediary organs咨詢費(fèi) Consult fees訴訟費(fèi) Legal cost業(yè)務(wù)招待費(fèi) Bus in ess en terta inment 技術(shù)轉(zhuǎn)讓費(fèi) Tech no logy transfer fees 礦產(chǎn)資源補(bǔ)償費(fèi)Min eral resources compe nsati on fees排污費(fèi) Pollution discharge

39、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(fèi)用 Finance charge禾禾息支出 In terest excha nge匯兌損失 Foreig n excha nge loss各項(xiàng)手續(xù)費(fèi) Charge for trouble各項(xiàng)專門借款費(fèi)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(zhǔn)備金

40、 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(xué)會2Abacus算盤雜志 3a

41、bacus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 debt 償債能力 8abnormal cost 異常成本 9abnormal spoilage 異常損耗 10above par超過票面價值 11above the line 線上項(xiàng)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)

42、 16absolute value 絕對值 17absorb攤配，轉(zhuǎn)并 18absorption account攤配賬戶，轉(zhuǎn)并賬戶 19absorption costing攤配成本計算法 20abstract摘要表考試大論壇 21abuse濫用職權(quán)22abuse of tax shelter 濫用避稅項(xiàng)目23ACCA特許公認(rèn)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 27accep

43、ta nee承兌已承兌票據(jù)驗(yàn)收28acceptanee bill 承兌票據(jù)29acceptanee register承兌票據(jù)登記簿 30acceptanee sampling 驗(yàn)收扌由樣 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(xiàng)記賬36accountability經(jīng)營責(zé)任，會計責(zé)任37acco un tability un it 責(zé)任單位38Acco un ta ncy會計雜志39accoun

44、tancy 會計40accountant會計員，會計師41accountant general 會計主任，總會計42accounting in charge 主管會計師43accountant,s legal liability 會計師的法律責(zé)任44acco untan t,s report 會計師報告45acco untan t,s respon sibility 會計師職責(zé)46account form賬戶式，賬式47accou nting會計會計學(xué)48accounting assumption 會計假定，會計假設(shè)49accounting basis會計基準(zhǔn)，會計基本方法50accounti

45、ng changes 會計變更51accounting concept 會計概念52accounting control 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 ent

46、ry 會計分錄62acco un ti ng equati on 會計等式63accounting event 會計事項(xiàng)64accounting exposure會計暴露，會計暴露風(fēng)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 forma

47、ti on system 會計信息系統(tǒng)72acco unting intern ati on alizati 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(biāo)77accounting period 會計期78accounting policies 會計政策79accounting postulate 會計假設(shè)80accounting practice 會計實(shí)務(wù)81accounting principle 會計原貝U8

48、2Accounting Principle Board 會計原則委員會83accounting procedures 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92acc

49、ounting standard會計標(biāo)準(zhǔn)，會計準(zhǔn)則93acco un ti ng sta ndardizati on 會計標(biāo)準(zhǔn)化94Accounting Standards Board 會計準(zhǔn)則委員會（英）95Accounting Standards Committee 會計準(zhǔn)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

50、勢和會計技術(shù)101accounting unit 會計單位102acco 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(yīng)付賬款107accounts receivable 應(yīng)收賬款108accounts receivable aging schedule 應(yīng)收賬款賬齡分析表109accounts receivable assigned 已轉(zhuǎn)讓應(yīng)收賬款110accounts receivable collection

51、 period 應(yīng)收賬款收款期111accounts receivable discounted 已貼現(xiàn)應(yīng)收賬款112accounts receivable financing 應(yīng)收賬款籌資，應(yīng)收賬款融資113accounts receivable management 應(yīng)收賬款管理114accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)率，應(yīng)收賬款周轉(zhuǎn)次數(shù) 115accretion 增殖116accrual basis accounting應(yīng)計制會計，權(quán)責(zé)發(fā)生制會計117accrued asset 應(yīng)計資產(chǎn)118accrued expense 應(yīng)計費(fèi)用119accrued

52、 liability 應(yīng)計負(fù)債120accrued revenue 應(yīng)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(yàn)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130acquisit

53、ion decision 購置決策131acquisition excess 盤購超支132acquisition surplus 盤購盈余133across-the-board 全面調(diào)整134ACT預(yù)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

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

55、adequate 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 bud

56、get 行政管理預(yù)算168administrative expense 行政管理費(fèi)用169ADR資產(chǎn)折舊年限幅度170ad valorem tax 從價稅171advanee預(yù)付款，墊付款172advanee corporation tax 預(yù)交公司稅173advances from customers 預(yù)收客戶款174advanee to suppliers 預(yù)付貨款175adventure投機(jī)經(jīng)營，短期經(jīng)營176adverse opinion反面意見，否定意見177adverse varianee 不利差異,逆差178advisory services 咨詢服務(wù)179affiliated company 聯(lián)營公司 180affiliation 聯(lián)營181after closi ng trial bala nee 結(jié)賬后試算表182after cost售后成本183after date出票后兌付184after sight見票后兌付185after-tax 稅后186AGA政府會計師聯(lián)合會187age壽命，賬齡,資產(chǎn)使用年限188age allowanee 年齡減免189a