A字头的会计词汇

ab intestato 无遗嘱(财产) abandoned asset 报废资产 abandoned asset not charged-off 未冲销资产 abandoned property 报废财产,委付财产 abandonment 报废,委付 abandonment loss 报废损失 abandum 没收物 abatement 减税,减征税额,废除(法令),终止诉讼 abatement of tax 减税 abattoir tax 屠宰税 ABC transaction ABC交易,连锁交易,chair transaction ability of bearing taxation 负税能力 ability of faculty theory 能力说 ability theory of taxation 量能课税理论 ability to pay 支付能力,偿付能力,纳税能力 ability to pay taxation 纳税能力 ability-to-pay principal of taxation 税收量能负担原则 abnormal depreciation 特别折旧,非正常折旧 abnormal gains 非正常收益 abnormal income 非正常收入 abnormal spoilage 非正常损耗 abnormal taxpayer 非正常纳税人 abode 居所,住所 aboriginal cost 原始成本 above-norm investment projects 限额以上投资项目 above-normal-loss(ANL) 异常损失 above par (value) 溢价 above par issue 溢价发行 above-target profit 超额利润 above the line 线上项目 above-the-line expenditure 线上支出,经常项目支出 absence of consideration (合同)没有金额规定 absolute acceptance 无条件承兑 absolute assignment 无条件转让 absolute bond 不附条件债券 absolute conveyance 无条件让渡 absolute cost 绝对成本 absolute cover 绝对保值 absolute endorsement 无条件背书 absolute hypothesis 绝对收入假设 absolute import quota 绝对进口配额 absolute liability 绝对赔偿责任 absolute interest 绝对利益,纯利息 absolute net loss 绝对净损失 absolute par of exchange 固定汇兑平价 absolute price 绝对价格 absolute promise to pay 无条件付款 absolute standard of living 绝对生活标准 absolute total loss 绝对全损,实际全损 absorb 承担(费用),(帐户)分配 absorbed cost 已分摊成本 absorbed expense 已分摊支出 absorbed profits 已分配利润 absorption 合并,兼并,(费用)分摊 absorption account 附属账,分摊帐户 absorption cost 全额成本 absorption costing 全额成本核算法 absque ulla conditione 无条件的 abstract account (月)结帐户,摘要帐户 abstract book (收支)摘要簿 abstract invoice 简式发票,摘要发票 abstract ledger 工业制造费用总帐 abstract of account 帐目摘要,对帐单 abstract of posting 过帐户 abstract of title 产权说明书 abstract statement 摘要说明书 abuse of law 法律滥用 abuse of rights 滥用权力 abuse of tax treaty 滥用税收协定 accelerated amortization 加速摊销 accelerated coefficient 加速系数 accelerated depreciation 加速折旧 accelerated depreciation allowance 加速折旧率 accelerated method of depreciation 加速折旧法 accelerated principle 加速原理 accelerated tariff elimination 加速关税减让(协定) accelerator theory of investment 投资加速理论 accept 承兑 accept a bill of exchange 承兑汇票 acceptance 承兑 acceptance agreement 承兑协议 acceptance and grarantee 承诺支付 acceptance bank 承兑银行 acceptance bill 承兑票据 acceptance draft 承兑票据 acceptance business 票据承兑业 acceptance by intervention 参加承兑 acceptance by honour 参加承兑 acceptance certificate 验收合格证 acceptance check 验收 acceptance commission 承兑手续费 acceptance corporation 承兑票据公司 acceptance market 承兑市场 acceptance payable 应付承兑票据 acceptance rate 票据贴现率 acceptance receivable 应收承兑票据 accepted draft 已承兑票据 accepted draft 已承兑汇票 accepted 已承兑 accepted bill 已承兑票据 accepted draft 已承兑票据 accepter/acceptor 承兑人,受票人 accepting bank 承兑银行 accepting house 承兑银行 access dividend 支取股息,参与子公司分配股息,dividend access scheme,stapled stock accession tax 财产增益税 accessary equipment 辅助设备 accident beyond control 不可抗力灾害 accident damage 意外损害 accident death insurance 意外死亡保险 accident insurance 意外保险 accidental losses 意外损失 accommodation allowance 食宿补贴 accommodation bill 食宿费用,欠单,空头支票,融通票据 accommodation bill of lading 融通提单,空头提单 accommodation occupied by employee 职工福利津贴,雇员福利津贴 accommodator 贷款人 according to value 从价 account 科目,帐户 account as record in a ledger 总帐 account bill 帐单 account book 帐簿,帐册 account current 会计月报表,流动帐户,往来帐户 account due 应收账款 account duty 遗产清算税 account in arrear 拖欠帐户,余额结算 account in transit 未达账项 account of advance 预付帐户 account of business 营业账,营业报告书 account of executor 遗产清册 account outstanding 未付账款 account paid 已付款 account payable 应付账款 account payable ledger 应付账款分类账,应付账款明细表 account payable register 应付账款登记簿 account payable subsidiary ledger 应付账款明细帐 account payee 收款人帐户 account purchase 赊购 account receivable 应收账户 account receivable aging schedule 应收帐户账龄分析表 account receivable assigned 已转让应收账款 account receivable discounted 应收账款贴现 account receivable ledger 应收账款明细帐 accounts receivable turnover 应收账款周转率 account rendered 结欠清单 account sales 承销清单,寄售销货清单 account settled 决算,付讫 account system 会计制度 account title 帐户名称,会计科目 account to give 支出帐目 account to receive 收入帐目 account transfer 转帐 account transfer memo 转帐通知单 account turnover 周转帐户 account working 业务帐户 account year 会计年度 accountability 会计责任 accountancy 会计工作 accountant 会计师 accountant general 会计主任,总会计师 accountant bill 帐单 accountantship 会计职务 accountee 受信买方,开证申请人 accounting 会计,会计学 accounting analysis 会计分析 accounting assumption 会计假设 accounting basis 会计基础 accounting books 会计帐簿 accounting control 会计管理,会计控制 accounting conventions 会计惯例 accounting cycle 会计循环,会计周期 accounting details items 会计明细科目 accounting document 会计凭证 accounting entity 记账单位 accounting entry 会计分录 accounting equation 会计方程式,会计等式 accounting evidence 会计凭证 accounting event 会计事项 accounting firm 会计事务所 accounting for a pooling 联营会计 accounting for inflation 通货膨胀会计 accounting for management 管理会计 accounting identity 会计恒等式 accounting income 会计收益,账面所得 accounting information 会计资料,会计信息 accounting items 会计科目 accounting manual 会计规程,会计手册 accounting method 会计方法 accounting on the accrual basis 权责发生制,应收应付制 accounting on the cash basis 收付实现制,现收现付制 accounting period 会计期间 accounting personnel 会计人员 accounting postulate 会计假定 accounting price 账面价格 accounting principle 会计原理 accounting procedure 会计程序 accounting rate of interest 会计利率 accounting rate of return 会计收益率 accounting ratio 会计比例(货物的账面价格与市场价格的比率) accounting report 会计报告 accounting rule 会计规则 accounting standard 会计准则 accounting subject 会计主体 accounting system 会计制度,会计系统 accounting terminology 会计术语 accounting transaction 会计事项 accounting treatment 会计处理 accounting unit 会计单位 accounting year 会计年度(fiscal year) accounts-based VAT 核算制增值税 accredited buyer 受信买方,开证申请人 accredited party 信用证申请人 accreditee 信用证申请人 accrediting party 信用证开立方 accreditor 有权授予信用证的一方 accretion 增值 accretion method 自然增值法 accretion principle 增值原则 accrual 增值,应计 accrual accounting 权责发生制记账法 accrual basis 权责发生制 accrual basis accounting 权责发生制 accrual concept 应计观念 accrual date 应计期,应收应付的期限 accrual method of accounting 会计的应计法 accrual method of revenue recognition 按权责发生制确认营业收入的方法 accrual of interest 应计利息 accrual postulate 应计假定 accrual system 权责发生制 accrued account 应计帐户 accrued asset 应计资产 accrued bond interest 应计债券利息 accrued bond interest payable 应付的未付债券利息 accrued bond interest receivable 应收的未收债券利息 accrued charge 应计费用 accrued debit account 应收款帐户 accrued depreciation 应提折旧 accrued expenditure 应付费用 accrued expense payable 应付的未付费用 accrued income 应计收益 accrued interest 应计利息 accrued interest on bond 应计债券利息 accrued interest on investment 应计投资利息 accrued interest payable 应付的未付利息 accrued interest on note payable 应付的未付证券利息 accrued interest receivable 应收的未收利息 accrued interest on note receivable 应收的未收证券利息 accrued items 应计项目 accrued liability 应计负债,流动负债 accrued payables 应付的未付款项 accrued payroll 应付工资 accrued profit 应计利润 accrued receivables 应收的未收款项 accrued retirement benefit 递增退休金 accrued revenue 应计收入 accrued salaries 应计薪金 accrued tax 应计税款 accrued wages 应计工资 accumulated amortization 累积摊销 accumulated amount of the tax 累计税款 accumulated capital 累积资本 accumulated deficit 累积亏损 accumulated depreciation 累积折旧,折旧基金 accumulated dividend (未付)累积股利 accumulated earnings 累积收益,累积盈余 accumulated earnings tax (AET) 累积盈余税 accumulated fund 公积金 accumulated income 累计收益,滚存收入,留存收益 accumulated interest 累积利息 accumulated profit 累积利润 accumulated surplus 累积盈余,盈余滚存 accumulation fund 公积金 accumulating capital 累积资本 accumulation and maintenance trust 累积成长信托 accumulation arrears 累积拖欠 accumulation of capital 资本积累 accumulation of risk 风险积累,责任积累 accumulation of stock 囤积 accumulation schedule 积累表 accumulation settlement 累计结算 acid test 酸性测试 acid test ratio 酸性实验比例 acid value 酸值 acknowledgement 回执 acquired enterprise 被购企业 acquired right 既得权利 acquiring enterprise 购方企业 acquiring party 购方 acquisition 购置,收购 acquisition and merger 收购与合并,兼并 acquisition commission 资产购置手续费 acquisition cost 购置成本 acquisition of asset 购置资产 acquisition of control 取得控制权 acquisition price 购置价格 acquisition prescription (权利的)取得时效 acquittance 清偿(债务),清欠收据 acreage estate company 地产公司 across-the-board percentage reduction 以百分率计的全面降低(互减关税谈判的一种方法) across-the-board tariff negotiation 全面削减关税谈判 across-the-board tariff reduction 全面降低关税 across-the-board tax cut 全面减税 advance corporation tax(ACT) 预提公司税 act in law 依法行为 act of God 不可抗力,天灾 act of honor 参加承兑 act of infringement of regulations 违章行为 act or omission 作为或不作为 act short of war 次于战争行为 act tax 行为税 act up to (契约)履行至 acting manager 代经理,业务经理 actio in rem 对物的控诉 actio pro socio 合伙人的控诉 action at law 法律诉讼 action ex contractu 根据契约的诉讼,关于合同的诉讼 action ex delicto 根据侵权行为的诉讼 action in rem 物权诉讼 activation threshold 生效界限,补偿界限 active and employed sector of society 职业阶层 active area 有效面积 active assets 积极资产,流动资产 active balance 顺差,盈余 active balance of payment 国际收支顺差 active bank account 有存款的银行帐户 active bonds 固定利息债券,活动债券 active business income 积极经营所得 active capital 流动资本 active debt 付息债务 active income 积极所得 active life 职业生活,在职生涯 active money 流通货币 active partner 任职合伙人,出资并直接参与经营的合伙人，对应于dormant partner active population 职业人口 active securities 热门股票,活跃证券 active stabilization policies 积极稳定政策 active trade balance 贸易顺差,出超 activity accounting 业绩会计 activity-based depreciation 产量折旧法 activity cost 变动成本 fixed cost 固定成本 actual acquisition cost 实际取得成本 actual asset 实际资产 actual balance 实存,实际差额 actual balance net total 实存净额 actual budget 决算 actual burden rate 实际负担率 actual capital 实际资本 actual cost accounting system 实际成本会计制度 actual delivery 实际交货 actual goods 现货 actual inventory 实地盘存 actual market 实物市场,现货市场 actual number analysis 实数分析法 actual quotation 实盘,实际开价 actual stuff 现货 actual tax 实际税额 actual total loss 实际全损 actual transaction 现货交易 ad hoc report 特别报告,专案报告 ad hoc representative 临时代表 ad valorem 从价,按价值 ad valorem duty 从价税 ad valorem tax 从价税 ad valorem tariff 从价关税 ad valorem goods 从价征税货物 ad valorem import duty 从价进口税 ad valorem method 从价法 added value 增值 added value tax 增值税 addition and betterment 扩建与改良 additional allowance 附加津贴 additional appropriation 追加拨款 additional assistance 额外援助 additional assessment 加征税额 additional budget 追加预算 additional burden 额外负担 additional call 附加保险费 additional charge 附加费用 additional cost 附加成本 additional cover 附加保险额,附加保证金 additional duty 附加税 additional estimates 追加概算 additional income 额外收入,附加收入 additional income tax 所得税附加 additional insurance 附加保险 additional local income tax 地方所得税附加 additional living expense 附加生活费 additional local tax 地方税附加 additional margin 附加保险额,附加保证金 additional mark on 额外加成,再加价 additional mark up 额外加成,再加价 additional paid-in capital 增缴资本 additional premium(A/P) 附加保险费 additional premium-reinsurance 再保险附加保险费 additional rate 附加率 additional relief 追加减免 additional risk 附加险 additional subscription 再行增股,认缴额外股权 additional tax 附加税 additional tax payment notice 补税通知书 add-on 附加,追加 address commission 租船回扣,租船代理佣金 adequate stock 存货充足 adjective law 程序法 adjudication of taxes 税收裁定 adjunct account 附属帐户 adjust tax 调节税 adjustable peg 可调固定汇率 adjusted base 调整后基数 adjusted basis 调整制,以调整后的基数为准 adjusted gross income(AGI) 调整后收入 adjusted statement of application of fund 资金运用调整表 adjusted trial balance 调整后试算表 adjusting entry 调整分录 adjustment account 调整帐户 adjustment cost 理算费用 adjustment fee 理算费 adjustment memorandum 调整凭单 adjustment of balance 余额调整 adjustment of earnings of prior periods 以前年度收益调整 adjustment period 调整期 adjustment of exchange rate 汇率调整 adjustment of income 所得额调整 adjustment of prior gain or loss 前期损益调整 administered price 管制价格,受控价格,操纵价格 administrated price 管制价格,操纵价格 administration account 管理帐户 administration audit 行政审计,管理审计 administration budget 行政预算,管理预算 administration cost 管理费用 administration cost center 成本管理中心 administration expense 管理费用 administration in bankruptcy 破产管理 administrative accounting 管理会计 administrative appeal 行政诉讼 administrative balance sheet 营业资产负债表 administrative budget 行政预算,管理预算 administrative compensation 行政赔偿 administrative department in charge of taxation 税务主管部门 administrative efficiency criterion 行政效率原则 administrative expenses 行政管理支出 administrative fee 管理费用 administrative intervention 行政干预 administrative jurisdiction 行政管辖 administrative law 行政法 administrative measure 行政措施 administrative office 管理处,办事机构 administrative penalty 行政处罚 administrative practice 行政惯例 administrative p