會計名詞英文翻譯

會計名詞英文翻譯期借款Short-termborrowing應(yīng)付賬款A(yù)ccountspayable預(yù)計負債Projectedliabilities預(yù)付賬款PrepaidAccountsAAA美國會計學會Abacus《算盤》雜志abacus算盤Abandonment廢棄,報廢;委付abandonmentvalue廢棄價值abatement①減免②沖銷abilitytoservicedebt償債能力abnormalcost異常成本abnormalspoilage異常損耗abovepar超過票面價值abovetheline線上項目absoluteamount絕對數(shù)，絕對金額absoluteendorsement絕對背書absoluteinsolvency絕對無力償付absolutepriority絕對優(yōu)先求償權(quán)absolutevalue絕對值absorb攤配，轉(zhuǎn)并absorptionaccount攤配賬戶，轉(zhuǎn)并賬戶absorptioncosting攤配成本計算法abstract摘要表abuse濫用職權(quán)abuseoftaxshelter濫用避稅項目ACCA特許公認會計師公會acceleratedcostrecoverysystem加速成本收回制度accelerateddepreciationmethod加速折舊法，快速折舊法accelerationclause加速償付條款，提前償付條款acceptance①承兌②已承兌票據(jù)③驗收acceptancebill承兌票據(jù)acceptanceregister承兌票據(jù)登記簿acceptancesampling驗收抽樣accesstime存取時間accommodation融通accommodationbill融通票據(jù)accommodationendorsement融通背書account①賬戶，會計科目②賬簿，報表③賬目，賬項④記賬accountability經(jīng)營責任，會計責任accountabilityunit責任單位Accountancy《會計》雜志accountancy會計accountant會計員，會計師accountantgeneral會計主任,總會計accountingincharge主管會計師accountant,slegalliability會計師的法律責任accountant,sreport會計師報告accountant,sresponsibility會計師職責accountform賬戶式，賬式accounting①會計②會計學accountingassumption會計假定，會計假設(shè)accountingbasis會計基準,會計基本方法accountingchanges會計變更accountingconcept會計概念accountingcontrol會計控制accountingconvention會計常規(guī)，會計慣例accountingcorporation會計公司accountingcycle會計循環(huán)accountingdata會計數(shù)據(jù)accountingdoctrine會計信條accountingdocument會計憑證accountingelements會計要素accountingentity會計主體，會計個體accountingentry會計分錄accountingequation會計等式accountingevent會計事項accountingexposure會計暴露,會計暴露風險accountingfirm會計事務(wù)所AccountingHallofFame會計名人堂accountingharmonization會計協(xié)調(diào)化accountingidentity會計恒等式accountingincome會計收益accountinginformation會計信息accountinginformationsystem會計信息系統(tǒng)accountinginternationalization會計國際化accountingjournals會計雜志accountinglegislation會計法規(guī)accountingmanual會計手冊accountingobjective會計目標accountingperiod會計期accountingpolicies會計政策accountingpostulate會計假設(shè)accountingpractice會計實務(wù)accountingprinciple會計原貝UAccountingPrincipleBoard會計原則委員會accountingprocedures會計程序accountingprofession會計職業(yè)，會計專業(yè)accountingrateofreturn會計收益率accountingrecords會計記錄，會計簿籍AccountingReview《會計評論》accountingrules會計規(guī)貝UAccountingSeriesRelease《會計公告文件》accountingservice會計服務(wù)accountingsoftware會計軟件accountingstandard會計標準，會計準貝Uaccountingstandardization會計標準化AccountingStandardsBoard會計準則委員會（英）AccountingStandardsCommittee會計準則委員會（英）accountingsystem①會計制度②會計系統(tǒng)accountingtechnique會計技術(shù)accountingtheory會計理論accountingtransaction會計業(yè)務(wù)，會計賬務(wù)AccountingTrendandTechniques《會計趨勢和會計技術(shù)》accountingunit會計單位accountingvaluation會計計價accountingyear會計年度accounts會計賬簿，會計報表accountsales承銷清單，承銷報告單accountspayable應(yīng)付賬款accountsreceivable應(yīng)收賬款accountsreceivableagingschedule應(yīng)收賬款賬齡分析表accountsreceivableassigned已轉(zhuǎn)讓應(yīng)收賬款accountsreceivablecollectionperiod應(yīng)收賬款收款期accountsreceivablediscounted已貼現(xiàn)應(yīng)收賬款accountsreceivablefinancing應(yīng)收賬款籌資，應(yīng)收賬款融資accountsreceivablemanagement應(yīng)收賬款管理accountsreceivableturnover應(yīng)收賬款周轉(zhuǎn)率，應(yīng)收賬款周轉(zhuǎn)次數(shù)accretion增殖accrualbasisaccounting應(yīng)計制會計，權(quán)責發(fā)生制會計accruedasset應(yīng)計資產(chǎn)accruedexpense應(yīng)計費用accruedliability應(yīng)計負債accruedrevenue應(yīng)計收入accumulateddepreciation累計折舊accumulateddividend累計股利accumulatedearningstax累積盈余稅，累積收益稅accumulation累積，累計acidtestratio酸性試驗比率acquiredcompany被盤購公司，被兼并公司acquisition購置，盤購acquisitionaccounting盤購會計acquisitioncost購置成本acquisitiondecision購置決策acquisitionexcess盤購超支acquisitionsurplus盤購盈余across-the-board全面調(diào)整ACT預(yù)交公司稅act法案，法規(guī)action起訴，訴訟activeaccount活動賬戶activeassets活動資產(chǎn)activity業(yè)務(wù)活動，作業(yè)activityaccount作業(yè)賬戶activityaccounting作業(yè)會計activityratio業(yè)務(wù)活動比率activityvariance業(yè)務(wù)活動量差異actofbankruptcy破產(chǎn)法actofcompany公司法actofGod天災(zāi)，不可抗力actualcapital實際資本actualvalue實際價值actualwage實際工資addedvalue增值addedvaluestatement增值表addedvaluetax增值稅addition增置，擴建additionaldepreciation附加折舊，補提折舊additionalpaid-incapital附加實繳資本additionaltax附加稅adequatedisclosure充分披露adjunctaccount附加賬戶adjustable-ratebond可調(diào)整利率債券adjustedgrossincome調(diào)整后收益總額，調(diào)整后所得總額adjustedtrialbalance調(diào)整后試算表adjustingentry調(diào)整分錄adjustment調(diào)整adjustmentaccount調(diào)整賬戶adjustmentbond調(diào)整債券administrativeaccounting彳亍政管理會計administrativebudget行政管理預(yù)算administrativeexpense行政管理費用ADR資產(chǎn)折舊年限幅度advaloremtax從價稅advance預(yù)付款，墊付款advancecorporationtax預(yù)交公司稅advancesfromcustomers預(yù)收客戶款advancetosuppliers預(yù)付貨款adventure投機經(jīng)營，短期經(jīng)營adverseopinion反面意見，否定意見adversevariance不利差異，逆差advisoryservices咨詢服務(wù)affiliatedcompany聯(lián)營公司affiliation聯(lián)營afterclosingtrialbalance結(jié)賬后試算表aftercost售后成本afterdate出票后兌付aftersight見票后兌付after-tax稅后AGA政府會計師聯(lián)合會age壽命,賬齡,資產(chǎn)使用年限ageallowance年齡減免ageanalysis賬齡分析agency代理，代理關(guān)系agencycommission代理傭金agencyfund代管基金agenda議事日程,備忘錄agent代理商，代理人aggregatebalancesheet合并資產(chǎn)負債表aggregateincomestatement合并損益表AGI調(diào)整后收益總額，調(diào)整后所得總額agingofaccountsreceivable應(yīng)收賬款賬齡分析agingschedule賬齡表agio貼水，折價agiotage匯兌業(yè)務(wù)，兌換業(yè)務(wù)AGM年度股東大會agreement協(xié)議agreementofpartnership合伙協(xié)議AICPA美國注冊公共會計師協(xié)會AIS會計信息系統(tǒng)allcapitalearningsrate資本總額收益率all-inclusiveincomeconcept總括收益概念allocation分攤，分配allocationcriteria分配標準allotment①分配，撥付②分配數(shù),撥付數(shù)allowance①備抵②折讓③津貼allowanceforbaddebts呆賬備抵allowancefordepreciation折舊備抵賬戶allowancemethod備抵法all-purposefinancialstatement通用財務(wù)報表，通用會計報表alpharisk阿爾法風險，第一種審計風險alteredcheck涂改支票alternativeaccountingmethods可選擇性會計方法alternativeproposals替代方案，備選方案amalgamation企業(yè)合并AmericanAccountingAssociation美國會計學會Americandepositoryreceipts美國銀行證券存單,美國銀行證券托存收據(jù)AmericanInstituteofCertifiedPublicAccountants美國注冊會計師協(xié)會，美國注冊公共會計師協(xié)會Americanoption美式期權(quán)AmericanStockExchange美國股票交易所amortization①攤銷②攤還amortizedcost攤余成本amount金額，合計amountdiffer金額不符amountdue到期金額amountof1dollar1元的本利和analysis分析analyst分析師analyticalreview分析性檢查annualaudit年度審計annualclosing年度結(jié)賬annualgeneralmeeting年度股東大會annualize按年折算annualizednetpresentvalue折算年度凈現(xiàn)值annualreport年度報告annuity年金annuitydue期初年金annuityinadvance預(yù)付年金annuityinarrears遲付年金annuitymethodofdepreciation年金折舊法antedate填早日期anticipation預(yù)計,預(yù)列anti-dilutionclause防止稀釋條款anti-pollutioninvestment消除污染投資anti-profiteeringtax反暴利稅anti-taxavoidance反避稅anti-trustlegislation反拖拉斯立法A/P應(yīng)付賬款A(yù)PB會計原則委員會APBOpinion《會計原則委員會意見書》Application申請,申請書appliedoverhead已分配間接費用appraisal估價appraisalcapital評估資本appraisalsurplus估價盈余appraiser估價員，估價師appreciation增值appropriatedretainedearnings已撥定留存收益，已指定用途留存收益appropriation撥款，指撥經(jīng)費appropriationaccount①撥款賬戶②留存收益分配賬戶appropriationbudget撥款預(yù)算approval核定，審批approvedaccount核定賬戶approvedbond核定債券A/R應(yīng)收賬款arbitrage套利，套匯arbitragetransaction套利業(yè)務(wù)，套匯業(yè)務(wù)arbitration仲裁，公斷arithmeticalerror算術(shù)誤差arm,s-lengthprice正常價格，公正價格arm,s-lengthtransaction一臂之隔交易，正常交易ARR會計收益率arrears①拖欠，欠款②遲付arrestment財產(chǎn)扣押AuthurAnderson&Co.約瑟•安德森會計師事務(wù)所，安達信會計師事務(wù)所article文件條文，合同條款articlesofincorporation公司章程articlesofpartnership合伙契約articulate環(huán)接articulatedconcept環(huán)接觀念artificialintelligence人工智能ASB審計準則委員會ASE美國股票交易所AsianDevelopmentBank亞洲開發(fā)銀行Asiandollar亞洲美元askingprice索價，賣方報價assessedvalue估定價值assessment①估定，查定②特別稅捐,特別攤派稅捐asset資產(chǎn)assetcover資產(chǎn)擔保，資產(chǎn)保證assetdepreciationrange資產(chǎn)折舊年限幅度asset-liabilityview資產(chǎn)一負債觀念assetquality資產(chǎn)質(zhì)量assetretirement資產(chǎn)退役，資產(chǎn)報廢assetrevaluation資產(chǎn)重估價assetstripping資產(chǎn)剝離，資產(chǎn)拆賣assetstructure資產(chǎn)結(jié)構(gòu)assetturnover資產(chǎn)周轉(zhuǎn)率assetvaluation資產(chǎn)計價assignmentofaccountsreceivable應(yīng)收賬款轉(zhuǎn)讓associatedcompany聯(lián)屬公司，附屬公司AssociationofGovernmentAccounting政府會計師協(xié)會assumedliability承擔債務(wù)，承付債務(wù)AT稅后atcost按成本atpar按票面額，平價atsight見票兌付，即期兌付attachedaccount被查封賬戶attachment扣押，查封attest證明，驗證attestation證明書，鑒定書audit審核，審計auditability可審核性auditcommittee審計委員會auditcoverage審計范圍auditedfinancialstatement審定財務(wù)報表，審定會計報表auditevidence審計證據(jù)，審計憑證AuditGuides《審計指南》auditing①審計②審計學auditingprocedure審計程序auditingprocess審計過程auditingstandard審計標準，審計準則AuditingStandardsBoard審計準則委員會Auditor審計員，審計師auditorgeneral審計主任,總審計auditor,slegalliability審計師法律責任auditor,sopinion審計師意見書auditor,sreport審計師報告，查賬報告auditprogram審計工作計劃auditreport審計報告auditrisk審計風險auditsampling審計抽樣auditsoftware審計軟件audittest審計抽查audittrail審計脈絡(luò)，審計線索auditworkingpaper審計工作底稿authorizedcapitalstock核定股本，法定股本automatedclearinghouse自動票據(jù)交換所automatedtellermachine自動取款機automatictransferservice自動轉(zhuǎn)賬服務(wù)availableasset可用資產(chǎn)availableinventory可用存貨averagebalance平均余額averagecollectionperiod平均收款期averagecost平均成本average-costmethod平均成本法averageinventory平均存貨，平均庫存averagelife平均壽命,平均使用年限averagepaymentperiod(ofaccountspayable)應(yīng)付賬款平均付款期averagerateofreturn平均收益率averages股票價格平均指數(shù)avoidablecost可避免成本backcharge欠費費用backdate倒填日期，填早日期backedbill背書票據(jù)back-endload后期負擔backer①票據(jù)擔保人②財務(wù)支持人backlogdepreciation欠提折舊backorder欠交訂貨backpay欠付工資backtax欠交稅款back-to-backcredit對開信用證back-to-backloan對銷貸款backwardation倒價backwardintegration逆向合并badcheck空頭支票baddebt呆賬，呆賬賬戶baddebtaccount呆賬賬戶baddebtexpense呆賬費用baddebtratio呆賬比率baddebtrecovery呆賬收回bailment寄銷，寄托bailout抽資bailoutperiod投資返還期balance①余額②平衡balancebudget平衡預(yù)算balancedue結(jié)欠余額balancefund平衡基金balanceofaccount賬戶余額balanceofpayment國際收支差額balanceofretainedearnings留存收益余額balancesheet資產(chǎn)負債表balancesheetaccount資產(chǎn)負債表賬戶balancesheetanalysis資產(chǎn)負債表分析balancesheetaudit資產(chǎn)負債表審計balancesheetdate結(jié)賬日期balancesheetratio資產(chǎn)負債表比率balancesheettotal資產(chǎn)負債表總額balloonpayment漂浮式付款bank銀行bank(er,s)acceptance銀行承兌,銀行承兌匯票bankbalance銀行存款余額bankbook存折bankcharge銀行手續(xù)費bankcheckingaccount銀行支票賬戶，銀行活期存款賬戶bankconfirmation銀行證明信函bankcredit銀行信用，銀行信貸bankcustody銀行保險庫bankdraft銀行匯票banker①銀行家②銀行bankfailure銀行倒閉bankloan銀行貸款bankoverdraft銀行透支bankreconciliationstatement銀行對賬單，銀行存款調(diào)節(jié)表bankreference銀行征信信函bankrun銀行擠兌bankruptcy破產(chǎn)bankruptcyact破產(chǎn)法bankruptcycost破產(chǎn)成本bankruptcycourt破產(chǎn)法院bankruptcyprediction破產(chǎn)判斷BankruptcyReformActof19781978年破產(chǎn)改革法banktransfer銀行匯兌業(yè)務(wù)，銀行轉(zhuǎn)賬業(yè)務(wù)bargain①合同，談判②廉價貨bargainmoney定金bargainpurchaseoption承租人優(yōu)先購置權(quán)bargainrenewedoption承租人優(yōu)先續(xù)租權(quán)bargainsale廉價銷售barometers經(jīng)濟晴雨表，經(jīng)濟指標barometersstock晴雨表股票barter以貨易貨bartertransaction易貨業(yè)務(wù)base基數(shù)baseperiod基期baseprice基價baserate基礎(chǔ)利率basestock基礎(chǔ)存量BASIC基礎(chǔ)語言basicearningspershare每股基礎(chǔ)收益basis基準basisofaccounting會計基準，會計方法basisoftaxation計稅基準basispoint基點basketpurchase整套采購，總價采購batchcosting分批成本計算法batchprocessing分批處理,分批數(shù)據(jù)處理B/D過次頁B/E匯票BEanalysis損益分界分析，保本分析bear①承擔，負擔②賣空者，空頭bearer持票人bearerbond不記名債券bearerdraft不記名匯票bearinterest附息，負擔利息bearmarket熊市，下跌行情bearsqueeze榨空頭beatingthemarket戰(zhàn)勝股市before-separationcost分離前成本before-taxincome稅前收益BeginnersAll-purposeSymbolicInstructionCode基礎(chǔ)語言，初學者通用符號指令語言beginningbalance期初余額beginninginventory期初存貨bellwethersecurity領(lǐng)頭證券，龍頭證券belowpar低于票面價值belowtheline線下項目beneficialinterest受益人權(quán)益beneficialowner受益權(quán)人beneficiary受益人，受款人,受賠人benefit①效益，利益②福利金，津貼benefit-costanalysis效益成本分析benefit-costratio效益成本比率benefitfund福利基金benefitinkind實物福利benefitsystem職工福利制度best-effortsagreement證券盡力推銷協(xié)議betacoefficient貝塔系數(shù)betarisk貝塔風險,第二種類型誤差betterment改造投資，改造工程投資B/F余額承前Bias偏差,偏向性bid①買價②投標bidbond投標保證金bidprice①買方出價，買價②投標價格bigbath巨額沖銷BigBoard大證券交易所BigFive五大會計師事務(wù)所bill①匯票，票據(jù)②通知單,清單③賬單,發(fā)貨票billing開發(fā)票，開賬單billingclerk開票員billofentry報關(guān)單billofexchange匯票billoflading提貨單，提單billofmaterials用料單billofsales銷貨清單，賣據(jù)billspayable應(yīng)付票據(jù)billsreceivable應(yīng)收票據(jù)B/L提貨單blackmarket黑市blackmoney黑錢blankbilloflading不記名提貨單blankcheck空白支票blankendorsement不記名背書blanketmortgage總括抵押blanketorder總括訂貨單blanketprice總括價格blindentry失實分錄，未加說明的分錄blindpurchase盲目采購blue-chip藍籌碼股票，熱門股票blue-skylaws藍天法，股票發(fā)行控制法boardchairman董事長boardminutes董事會會議記錄boardofdirectors董事會boardoftrade同業(yè)公會，商會bond①債券②保證書，保證金③忠誠保證bondconversion債券兌換bonddiscount債券折價bondedgoods保稅貨物bondedwarehouse保稅倉庫bondfinancing債券籌資bondholder債券持有人bondindenture債券信托契約，債券契約bondingcompany忠誠擔保公司bondissuecost債券發(fā)行成本bondpremium債券溢價bondrating評定債券等級bondsoutstanding流通在外債券，未償付債券bondspayable應(yīng)付公司債券bondyield債券收益率bonus獎金，紅利bonusissue發(fā)行紅利股book①賬簿②賬面的③記賬bookaudit賬簿審計bookbalance賬面余額bookinventory賬面存貨，賬面盤存bookkeeper簿記員，記賬員bookkeeping①簿記，記賬②簿記學bookoffinalentry終結(jié)分錄賬簿bookoforginalentry原始分錄賬簿bookprofit賬面利潤，賬面盈利bookrateofreturn賬面收益率booksofaccounts賬簿bookvalue賬面價值bookvaluepershare每股賬面價值boot補價borrowing借貸，借款borrowingpower借款能力bottomline損益表底線,最終財務(wù)成果B/R應(yīng)收票據(jù)branch分支機構(gòu)，分店branchaccounting分支機構(gòu)會計，分店會計branchcurrentaccount分支機構(gòu)往來賬戶,分店往來賬戶branchledger分支機構(gòu)分類賬brandname牌號名稱，商標名稱breachofcontract違約，違反合同breachoftrust違反信托breakdown分解，按細目分類break-evenanalysis損益分界分析，損益平衡分析break-evenchart損益分界圖表，損益平衡圖表break-evenpoint損益分界點，損益平衡點break-upvalue拆賣價值bribesandkickbacks賄賂和回扣bridgingloan過渡性貸款BritishAccountingAssociation英國會計學會broker經(jīng)紀人brokerage經(jīng)紀人傭金broughtdown入次頁,過次頁broughtforward承前頁budget預(yù)算budgetarycontrol預(yù)算控制budgetdecision預(yù)算決策bugeting預(yù)算編制budgetmanagement預(yù)算管理budgetvariance預(yù)算差異bufferstock保險庫存，緩沖存貨bull①買空②買空者，多頭bullion金銀塊，金銀條bullmarket牛市，漲市burden間接費用burdenrate間接費用率business①商業(yè),工商業(yè)②企業(yè)③經(jīng)營，營業(yè)businessaccounting企業(yè)會計businessbarometer工商業(yè)指標businesscombination企業(yè)合并businesscycle商業(yè)周期，商業(yè)循環(huán)businesse