會計科目中英文

{財務管理財務會計}會計科目中英文短期借款Short-termborrowing

應付賬款Accountspayable

預計負債Projectedliabilities

預付賬款PrepaidAccounts

AAA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acmodation融通acmodationbill融通票據(jù)acmodationendorsement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

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會計事務所AccountingHallofFame會計名人堂

accountingharmonization會計協(xié)調(diào)化

accountingidentity會計恒等式

accountingine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

accountingpractice會計實務accountingprinciple會計原則AccountingPrincipleBoard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)則AccountingSeriesRelease《會計公告文件》accountingservice會計服務accountingsoftware會計軟件accountingstandard會計標準,會計準則accountingstandardization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

accountingtheory會計理論accountingtransaction會計業(yè)務,會計賬務

AccountingTrendandTechniques《會計趨勢和會計技術》

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應付賬款accountsreceivable應收賬款accountsreceivableagingschedule應收賬款賬齡分析表

accountsreceivableassigned已轉(zhuǎn)讓應收賬款

accountsreceivablecollectionperiod應收賬款收款期

accountsreceivablediscounted已貼現(xiàn)應收賬款

accountsreceivablefinancing應收賬款籌資,應收賬款融資

accountsreceivablemanagement應收賬款管理

accountsreceivableturnover應收賬款周轉(zhuǎn)率,應收賬款周轉(zhuǎn)次數(shù)

accretion增殖accrualbasisaccounting應計制會計,權(quán)責發(fā)生制會計

accruedasset應計資產(chǎn)accruedexpense應計費用accruedliability應計負債accruedrevenue應計收入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acquiredpany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)務活動,作業(yè)

activityaccount作業(yè)賬戶

activityaccounting作業(yè)會計

activityratio業(yè)務活動比率

activityvariance業(yè)務活動量差異

actofbankruptcy破產(chǎn)法

actofpany公司法actofGod天災,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adjustedgrossine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行政管理會計administrativebudget行政管理預算

administrativeexpense行政管理費用

ADR資產(chǎn)折舊年限幅度advaloremtax從價稅advance預付款,墊付款advancecorporationtax預交公司稅

advancesfromcustomers預收客戶款

advancetosuppliers預付貨款

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affiliatedpany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,代理關系agencymission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aggregateinestatement合并損益表AGI調(diào)整后收益總額,調(diào)整后所得總額agingofaccountsreceivable應收賬款賬齡分析agingschedule賬齡表

agio貼水,折價agiotage匯兌業(yè)務,兌換業(yè)務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-inclusiveineconcept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預付年金

annuityinarrears遲付年金

annuitymethodofdepreciation年金折舊法

antedate填早日期anticipation預計,預列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應付賬款APB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撥款預算approval核定,審批approvedaccount核定賬戶approvedbond核定債券A/R應收賬款arbitrage套利,套匯arbitragetransaction套利業(yè)務,套匯業(yè)務arbitration仲裁,公斷arithmeticalerror算術誤差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?安德森會計師事務所,安達信會計師事務所

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)—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應收賬款轉(zhuǎn)讓associatedpany聯(lián)屬公司,附屬公司AssociationofGovernmentAccounting政府會計師協(xié)會assumedliability承擔債務,承付債務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auditmittee審計委員會auditcoverage審計范圍auditedfinancialstatement審定財務報表,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,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

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

BankruptcyReformActof8年破產(chǎn)改革法

banktransfer銀行匯兌業(yè)務,銀行轉(zhuǎn)賬業(yè)務

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base基數(shù)baseperiod基期baseprice基價baserate基礎利率basestock基礎存量BASIC基礎語言basicearningspershare每股基礎收益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-taxine稅前收益BeginnersAll-purposeSymbolicInstructionCode基礎語言,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報關單billofexchange匯票billoflading提貨單,提單

billofmaterials用料單

billofsales銷貨清單,賣據(jù)

billspayable應付票據(jù)

billsreceivable應收票據(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

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