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AAA 美国会计学会Abacus算盘杂志abacus 算盘Abandonment废弃,报废;委付abandonment value 废弃价值abatement减免冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 会计评论accounting rules 会计规则Accounting Series Release 会计公告文件actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory services咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age 寿命,账龄,资产使用年限age allowance年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代理商,代理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable应收账款账龄分析aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agraudited financial statement 审定财务报表,审定会计报表audit evidence审计证据,审计凭证Audit Guides 审计指南auditing审计审计学auditing procedure 审计程序auditing process审计过程auditing standard 审计标准,审计准则Auditing Standards Board审计准则委员会Auditor审计员,审计师auditor general审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师意见书auditor,s report 审计师报告,查账报告aubank 银行bank(er,s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit银行信用,银行信贷bank custody 银行保险库bank draft银行汇票banker银行家银行bank failure 银行倒闭bank loan 银行贷款bank overdraft银行透支bank reconciliation statement银行对账单,银行存款调节表bank reference银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction破产判断Bankruptcy Reform Act of 1978 1978年破产改革法bank transfer 银行汇兑业务,银行转账业务bargain合同,谈判廉价货bargain money定金bargain purchase option承租人优先购置权bargain renewed option承租人优先续租权bargain sale 廉价销售barometers 经济晴雨表,经济指标barometers stock晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处理,分批数据处理B/D 过次页B/E汇票BE analysis 损益分界分析,保本分析bear承担,负担卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,负担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income税前收益证书,保证金忠诚保证bond conversion 债券兑换bond discount债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding流通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股book账簿账面的记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存bookkeeper簿记员,记账员capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in 实缴股本,投入股本capital rationing 资本分配capital reorganization 资本改组capital reserve 资本公积金capital return 资本收益率,投资回收率capital stock 股本capital stock outstanding 发行股本,流通在外股本capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本结构capital structure decision 资本结构决策capital surplus 资本盈余capital turnover 资本周转率capital verification 资本验证,验资CAPM 资本性资产计价模型carried interest 附带权益carry back 结转前期扣减,移前扣减carrying cost 置存成本,储存成本carrying value 置存价值抵押品价值carry over结转下期扣减,移后扣减结转库存,滚存量CASB 成本会计准则委员会cash现金兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting 现金收付制会计,收付实现制会计cash bonus 现金红利cash break-even analysis 现金损益分界分析cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow现金流转现金流量cash flow statement 现金流转表,现金流量表cash-flow to capital-expenditure ratio 现金流量对资本支出比率cash-flow to total-debt ratio 现金流量对负债总额比率cash forecast 现金预测cashier 出纳员cashier,s check 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position 现金状况,现金头寸cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金销售cash shortages and overages现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order 现金订货,订货现金casting 加总,合计casual audit 临时审计CBA成本效益分析CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization 集中经营,集权collection agency 收账代理商collection period 收款期collective policy 收账政策collusion串通舞弊columnar journal 多栏式日记账combination 企业合并combined financial statement合并财务报表,合并会计报表combined journal and ledger合并日记分类账,日记总账comfort letter 安慰信函commercial bank 商业银行commercial bill 商业汇票on contract accounting 建筑合同会计construction work in process 在建工程constructive dividend 推定股利constructive fraud 推定欺诈constructive receipt 推定收入consular invoice 领事签证发货票consultant 咨询师,顾问consultant fee咨询费Consultative Committee of Accounting Bodies 会计团体协商委员会consumed cost 耗用成本Consumer Price Index 消费品物价指数Continental European accounting 欧洲大陆会计contingency 意外事项,或有事项contingency account 意外准备账户contingency financial plan 应急财务计划contingent gain 或有收益,或有利得contingent loss 或有损失continuing account 连续账户,结转账户continuing appropriation连续拨款,连续经费continuing investment连续投资continuing professional education 专业进修教育,专业连续教育continuing security 连续担保continuity postulate 连续经营假设continuous audit 连续审计continuous budget 连续预算,滚动预算continuous inventory 连续盘存contra account 抵销账户contract 合同contract labor合同工contractor定约人承包商contract price合同价格contra entry对销分录contributed capital 实缴股本contributed capital in excess of par value 实缴股本的股票溢价contribution 缴入股本分担费用贡献毛利捐献,捐款contribution approach to pricing 贡献毛利法定价contribution margin 献毛益,贡献毛利contribution margin income statement 贡献毛利损益表contribution margin ratio 贡献毛利率contributory pension plan 分担退休金计划control 控制管制control account 统制(统驭)账户controllable cost 可控制成本controlled accounts 被统制账户controlled company 受控公司,子公司controller 会计长,主计长controlling company 控制公司controlling-company accounting控制公司会计controlling interest 控制股权,多数股权convention 惯例,常规conventional accounting 常规会计conventional costing 常规成本计算法rrent 流动的本期的current account活期存款账户往来账户current asset 流动资产current asset turnover 流动资产周转率current cost 现时成本current cost account 现时成本会计current cost income现时成本收益current expense 本期费用经常费用current liability流动负债current rate method 现时汇率法current ratio 流动比率current replacement cost 现时重置成本current return 本期收益率current value 现时价值现值custodial accounting 保管会计custodial responsibility 保管责任custom 惯例,商业惯例customer,s advance 客户预付款customer,s ledger 客户分类账customs declaration 报关单customs duty 关税customs office 海关cutoff 截止,截账cutoff date 截止日期,截账日期cutoff rate (of return) 投资项目取舍收益率cutoff test 截止抽查,截账抽查cycle count 循环查点daily cash report 现金收支日报daily statement 日报表damages损害赔偿data 资料,数据data base 数据库data base management system数据库管理系统data processing 数据处理data retrieval 数据检索date 日期date backward 填早日期date due 到期日date forward 填迟日期date of balance sheet 资产负债表日期,结账日期date of payment 发放股利日期,发薪日期day book 日记簿days purchases in accounts payable 应付账款占用天数days sales in accounts receivable应收账款收款天数days sales in inventory 存货销售天数dBase 数据库管理程序DCF 折现现金流量dead account 呆账dead capital 呆滞资本dead stock 呆滞存货,冷背存货deal 交易,买卖dealer 证券经销商debenture(bond) 信用债券,无担保债券debenture capital债券资本debit借方借记debit and credit convention 借贷常规debit 借方余额debit card 记账卡,取款卡debit entry 借方分录debit memorandum 借方通知单debt 债务debt and equity securities债务和产权证券debt capacity 借债能力debt capital 债权资本,借入资本debt-collection agency 收账代理商debt coverage ratio债务偿还能力比率debt crisis 债务危机debt factor 债务系数debt financing 举债筹资debt limit 债务限额debtor 债务人debtors ledger债务人分类账,应收账款分类账debt ratio 债务比率debt restructuring债务重订,债务调整debt service 债务清偿debt structure 债务结构debt to equity ratio债务对产权比率debt to total assets ratio 债务对资产总额比率decentralization 分散权力,分权decentralized accounting 分权制会计decision决策decision analysis决策分析decision chart 决策图表hard loan硬通货贷款hardware 硬件harmonization of accounting 会计的协调heading 表首,表头head office 总部,总店head office control account 总店控制账户head office current account 总店往来账户hedge 套期交易,对冲交易hedge buying 买期保值,套买保值securities company 证券公司securities exchange 证券交易所securities market 证券市场securities market line证券市场贝塔风险界线securities ratings 证券等级securitization证券化security 证券担保,担保品security deposit 保证金segment 分部,独立核算部门segment margin 分部毛利,独立核算部门毛利tion 工资扣款wage freeze 工资冻结wage rate 工资率wage rate variance 工资率差异walk-through test 贯穿抽查Wall Street 华尔街warehouse 仓库,货栈warehouse receipt 仓库收据,栈单warrant购股证保税栈单保函,保单warranty 保单,保修单wash sale 虚抛,虚售waste 损耗wasting assets 递耗资产watered stock 掺水股本weak currency 疲软的货币weak market 疲软市场wealth 财富wealth maximization 财富最大化wear and tear 实物磨损weighted average contribution margin 加权平均单位贡献毛利weighted average cost of capital 加权平均资本成本