会计英汉词典--非常实用

1、会计英汉词典一非常实用1 AAA美国会计学会2 Abacus杂志3 abacus 算盘4 Abandonment废弃，报废;委付5 abandonment value 废弃价值6 abatement减免冲销7 ability to service debt 偿债能力8 abnormal cost异常成本9 abnormal spoilage 异常损耗lOabove par超过票面价值 11 above the line 线上项目12absolute amount 绝对数，绝对金额13absolute endorsement 绝对背书14absolute insolvency 绝对无力偿付15

2、absolute priority 绝对优先求偿权16absolute value 绝对值17 absorb 摊配，转并18 absorption account摊配账户，转并账户19 absorption costing摊配成本计算法20 abstract 摘要表21 abuse滥用职权 22abuse of tax shelter 滥用避税项目23ACCA特许公认会计师公会24accelerated cost recovery system 加速成本 收回制度25 accelerated depreciation method 加速折旧法，快速折旧法26acceleration claus

3、e加速偿付条款，提前偿付条款27acceptance承兑已承兑票据验收28 acceptance bill 承兑票据29 acceptance register 承兑票据登记簿30acceptance sampling 验收抽样31 access time存取时间 33 accommodation bill 融通票据 34accommodation endorsement 融通背书32 accommodation融通35account账户，会计科目账簿，报表账 目，账项记账36 accountability经营责任，会计责任37 accountability unit责任单位38Account

4、ancy 会计杂志39 accountancy 会计40accountant会计员，会计师41 accountant general会计主任，总会计42accounting in charge 主管会计师43accountant legal liability会计师的法律责任44accountant report 会计师报告45 accountant responsibility 会计师职责46account form账户式，账式 47 accounting会计会计学 48accounting assumption会计假定，会计假设 49accounting basis 会计基准，会计基本方法

5、50 accounting changes 会计变更51 accounting concept 会计概念52 accounting control会计控制53accounting convention会计常规，会计惯例 54accounting corporation 会计公司55 accounting cycle会计循环56accounting data 会计数据57accounting doctrine 会计信条58accounting document 会计凭证59accounting elements 会计要素60 accounting entity 会计主体，会计个体61 accou

6、nting entry会计分录62 accounting equation 会计等式63 accounting event 会计事项64accounting exposure 会计暴露，会计暴露风 险65 accounting firm会计事务所66 Accounting Hall of Fame 会计名人堂67accounting harmonization会计协调化68accounting identity 会计恒等式69accounting income会计收益70 accounting information会计信息71 accounting information system会计信

7、息系统72accounting internationalization 会计国际 化73accounting journals 会计杂志74accounting legislation 会计法规75 accounting manual会计手册76 accounting obj ective 会计目标77accounting period 会计期78 accounting policies会计政策79 accounting postulate 会计假设80accounting practice 会计实务81 accounting principle 会计原贝!I 82Accounting Pr

8、inciple Board 会计原则委员会83 accounting procedures 会计程序84accounting profession 会计职业，会计专业85 accounting rate of return 会计收益率86 accounting records 会计记录，会计簿籍87Accounting Review会计评论88 accounting rules会计规则89 Accounting Series Release会计公告文件90 accounting service 会计服务91 accounting software 会计软件92accounting standa

9、rd会计标准，会计准则93 accounting standardization 会计标准化 94Accounting Standards Board 会计准则委员 会（英）95 Accounting Standards Committee 会计准 则委员会（英）96accounting system会计制度会计系统97 accounting technique会计技术98 accounting theory 会计理论99 accounting transaction会计业务，会计账务100 Accounting Trend and Techniques 会计趋势和会计技术101 accoun

10、ting unit 会计单位102 accounting valuation 会计计价103 accounting year 会计年度104 accounts会计账簿，会计报表105 account sales承销清单，承销报告单106 accounts payable 应付账款107 accounts receivable 应收账款108 accounts receivable aging schedule 应 收账款账龄分析表109 accounts receivable assigned 已转让应110 accounts receivable collection period 应 收

11、账款收款期111 accounts receivable discounted 已贴现应 收账款112 accounts receivable Hnancing 应收账款 筹资,应收账款融资113 accounts receivable management 应收账 款管理114 accounts receivable turnover 应收账款周转率，应收账款周转次数115 accretion 增殖116 accrual basis accounting 应计制会计，权accrued asset应计资产 accrued expense应计费用accrued liability应计负债应计收入

12、责发生制会计117118119accrued revenueaccumulated depreciation 累计折旧 accumulated dividend 累计股利 accumulated earnings tax 累积盈余税，累120121122123积收益税124 accumulation 累积，累计125 acid test ratio 酸性试验比率acquisition购置，盘购 acquisition accounting 盘购会计 acquisition cost 购置成本 acquisition decision 购置决策 acquisition excess 盘购超支 a

13、cquisition surplus盘购盈余126 acquired company 被盘购公司，被兼并 公司127128129130131132133134135136137138139140141142143144145146147148149150151152153154across-the-board全面调整ACT预交公司税act法案，法规 action起诉，诉讼 active account活动账户active assets 活动资产 activity业务活动，作业 activity account 作业账户 activity accounting作业会计activity ratio

14、业务活动比率 activity variance业务活动量差异act of bankruptcy 破产法 act of company 公司法 act of God天灾，不可抗力 actual capital 实际资本 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155 additional paid-in capital 附加实缴资本156 additional

15、 tax 附加税157 adequate disclosure充分披露158 adjunct account附加账户159 adjustable-rate bond 可调整利率债券160 adjusted gross income 调整后收益总额，调整后所得总额161 adjusted trial balance 调整后试算表162 adjusting entry调整分录163 adjustment调整164 adjustment account调整账户165 adjustment bond 调整债券166 administrative accounting 行政管理会计167 adminis

16、trative budget 行政管理预算168 administrative expense 行政管理费用169 ADR资产折旧年限幅度170 ad valorem tax 从价税171 advance预付款，垫付款172 advance corporation tax 预交公司税173 advances from customers 预收客户款174 advance to suppliers 预付货款175176177178179180181182183184185186187188189190191192193194195196adventure投机经营，短期经营 adverse opi

17、nion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

18、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199200201202203204205206207208209210211212213214215216197 AGI调整后收益总额，调整后所得总额198 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agreement 协议agreement of partnershi

19、p 合伙协议AICPA美国注册公共会计师协会AIS会计信息系统总括收益概念all capital earnings rate资本总额收益率all-inclusive income concept allocation 分摊，分配allocation criteria 分配标准allotment分配，拨付分配数，拨付数 allowance备抵折让津贴allowance for bad debts呆账备抵allowance for depreciation折旧备抵账户allowance method 备抵法all-purpose flnancial statement 通用财务报表，通用会计报表2

20、17 alpha risk阿尔法风险，第一种审计风险218 altered check 涂改支票219 alternative accounting methods 可选择 性会计方法220 alternative proposals 替代方案，备选方 案221 amalgamation企业合并222 American Accounting Association会计学会223 American depository receipts美国银行证券存单，美国银行证券托存收据224 American Institute of Certified PublicAccountants美国注册会计师协会

21、，美国注册公共会计师协会225 American option 美式期权美国股票交易226 American Stock Exchange所227 amortization摊销摊还228 amortized cost 摊余成本229 amount金额，合计230 amount differ 金额不符231 amount due 到期金额232 amount of 1 dollar 1 元的本利和233 analysis 分析234 analyst 分析师235 analytical review 分析性检查236 annual audit 年度审计237 annual closing 年度结账

22、年度股东大会238 annual general meeting239 annualize按年折算240 annualized net present value 折算年度净现值241 annual report年度报告242 annuity 年金243 annuity due 期初年金244 annuity in advance 预付年金245 annuity in arrears 迟付年金246 annuity method of depreciation 年金折 旧法247antedate填早日期248 anticipation 预计，预列249 anti-dilution clause

23、防止稀释条款250 anti-pollution investment 消除污染投资251 anti-profiteering tax 反暴利税252253254255256257258259260261262263264宙已分配间接费用评估资本 估价盈余anti-tax avoidance 反避税 anti-trust legislation 反拖拉斯立法 A/P应付账款 APB会计原则委员会APB Opinion会计原则委员会意见书 Application申请冲请书 applied overhead appraisal 估价 appraisal capital appraisal surp

24、lus appraiser估价员，估价师 appreciation 增值 appropriated retained earnings 已拨定 存收益，已指定用途留存收益265 appropriation拨款，指拨经费266 appropriation account拨款账户留存 收益分配账户267 appropriation budget 拨款预算268 approval 核定，审批270 approved bond核定债券269 approved account 核定账户271 A/R 应收账款272 arbitrage套利，套汇273 arbitrage transaction 套利业务

25、，套汇业 务274 arbitration 仲裁，公断275 arithmetical error 算术误差276一臂之隔交易，arm,s-length price正常价格，公正价格277 arm,s-length transaction正常交易278 ARR会计收益率279 arrears拖欠，欠款迟付280 arrestment 财产扣押281 Authur Anderson & Co. 约瑟安德森会计师事务所，安达信会计师事务所282 article文件条文，合同条款283 articles of incorporation 公司章程284 articles of partnership

26、 合伙契约285 articulate 环接286 articulated concept环接观念287 artifleial intelligence 人工智能288 ASB 审计准则委员会289ASE美国股:票交易所290 Asian Development Bank 亚洲开发银行291292293294摊派税捐295296297度298299300301302303304305306资产退役，资产报废 资产重估价资产剥离，资产拆卖资产结构资产周转率资产计价Asian dollar 亚洲美元 asking price索价，卖方报价 assessed value估定价值assessment估

27、定，查定特别税捐，特别 asset 资产asset cover资产担保，资产保证asset depreciation range资产折旧年限幅asset-liability view 资产一负债观念 asset quality资产质量 asset retirement asset revaluation asset stripping asset structure asset turnover asset valuation assignment of accounts receivable 应 收账款转让307 associated company 联属公司，附属公司308 Associa

28、tion of Government Accounting政府会计师协会309 assumed liability310 AT税后承担债务，承付债务311 at cost 按成本312 at par按票面额，平价313 at sight见票兑付，即期兑付314 attached account 被査封账户315 attachment 扣押，査封316 attest证明，验证317 attestation证明书，鉴定书318 audit 审核，审计319 auditability 可审核性320 audit committee审计委员会321audit coverage 审计范 围322 aud

29、ited financial statement 审定财务报表，审定会计报表323 audit evidence审计证据，审计凭证324 Audit Guides审计指南325 auditing审计审计学326 auditing procedure审计程序327 auditing process 审计过程328 auditing standard审计标准，审计准则329 Auditing Standards Board 审计准则委员会330 Auditor审计员，审计师331 auditor general审计主任，总审计332 auditors legal liability 审计师法律责任

30、333 auditors opinion审计师意见书334 auditors report审计师报告，查账报告335 audit program 审计工作计划336 audit report 审计报告337 audit risk 审计风险338 audit sampling 审计抽样339 audit software 审计软件340 audit test审计抽査341 audit trail审计脉络，审计线索342 audit working paper 审计工作底稿343 authorized capital stock 核 定股本，法定 股本344 automated clearing

31、house 自动票据交换所345 automated teller machine 自动取款机自动转账服务346 automatic transfer service347 available asset 可用资产348 available inventory可用存货349 average balance平均余额350 average collection period 平均收款期351 average cost平均成本352 average-cost method 平均成本法353 average inventory平均存货，平均库存354 average life平均寿命，平均使用年限35

32、5 average payment period (of accountspayable）应付账款平均付款期356 average rate of return 平均收益率357 averages股票价格平均指数358 avoidable cost 可避免成本359 back charge 欠费费用360 back date倒填日期，填早日期361 backed bill 背书票据362 back-end load 后期负担363 backer票据担保人财务支持人364 backlog depreciation 欠提折旧365 back order欠交订货366 back pay欠付工资367back tax欠交税款368 back-to-back credit 对开信用证369 back-to-back loan 对销贷款370 back wardation 倒价371 backwar