会计学专业词汇英语翻1

1、会计学专业词汇英语翻译美国会计学会 aaa, am erican accounting association发弃财产 abandoned property发弃费用abandonment charges, abandonment expenses非常成本 abnorm al cost非常折旧 abnorm al depreciation非常损失 abnormal loss原始成本 aboriginal cost, original cost高于面值 above par经常项目，在界线上 above the line确定产权 absolute title已吸收负荷，已分配费用 absorbed

2、burden , applied expenses 已吸收成本 absorbed cost相辅帐户，抵销或附加帐户absorption account吸收成本法，归纳成本法absorption costing收支摘要簿 abstract book加速折旧accelerated depreciation承兑，承兑汇票 应付承兑汇票 应收承兑汇票 承兑汇票登记簿可接受的品质水准 acceptable quality levelacceptaneeacceptanee payable acceptanee receivable acceptance register认可选样acceptance sa

3、mpling已承兑汇票 accepted draft, accepted bills 汇票承兑人 accepter, acceptor伤亡保险accident & death benefits in sura nee意外损失accidental losses融通背书accom m odation endorsem ent融通票据accom m odation note, accom m odation paper帐，帐户，帐目 account帐户余额account balanee结平的帐户 account balaneed帐簿 account book帐目分类，会计科目分类accoun

4、t classification帐目编号，会计科目编号account code, account number往来帐 account current帐户式 account form帐户式资产负债表，帐户式平衡表account form of balance sheet帐户式损益表 account form of incom e statem ent破产帐 account of bankruptcy 遗产清册 account of executors 支付表 account of paym ents遗产会计报告 account of proceedings收入表 account of recei

5、pts国库帐 account of the exchequer公库帐 account of treasury 承销清单，赊销account sales认定帐款，债权人认可的帐款 account stated 帐目名称，会计科目account title转帐通知单account transfer memo财务责任，会计责任 accountability 责任单位 accountability unit 应负财务责任的，应计列的accountable应负责事实,应负责事件 accountable conditi on, acco un table eve nt 应负财务责任人员accountabl

6、e person责任支出的支付书 accountable warrant 会计职务，会计学术 accountancy 会计员，会计师accountant破产管理人 accountant in bankruptcy 主办会计员，主办会计师accountant in charge会计大全，会计人员手册accountanfs handbook会计，会计学 accounting会计基础 会计簿籍 会计控制 会计惯例accounting basis accounting book accounting control accounting convention会计凭证，会计文书accounting do

7、cum ent会计个体 会计方程式 会计道德 会计凭证accounting entityaccounting equation , accounting identityaccounting ethicsaccounting evidence会计情报，会计资料accounting inform ation会计情报制度，会计资料系统 accounting information system会计法 accounting law会计机器accounting m achine会计手册，会计规程 accounting manual 会计期间，会计年度 accounting period 会认人员acc

8、ounting personnel会计政策accounting policy会计实务accounting practice会计原则accounting principles会计程式accounting procedure会计记录accounting record会计报告accounting report会计标准accounting standard会计报表 accounting statem ent会计制度 accounting system会计名词 accounting term inology会计理论 accounting theory会计事项 accounting transaction

9、会计单位 accounting unit会计评价，会计计价accounting valuation应付帐款 accounts payable应付帐款分类帐 accounts payable ledger 应付帐款登记簿 accounts payable register 应收帐款 accounts receivable应收帐款分类帐 应收帐款登记簿accounts receivable ledger accounts receivable register应收帐款转让，转让应收帐款 应收帐款贴现，贴现应收帐款孳长 accretion应计数 accrual应收帐款期间分析表accounts re

10、ceivable aging schedule accounts receivable assigned accounts receivable discounted应计制会计 accrual accounting应计制，权责发生制，应计基础 accrual basis应计资产 应计折旧 应计费用应计制会计，权责发生制会计，应计基础会计accrual basis accountingaccrued assetaccrued depreciationaccrued expense应计收益，应计所入accrued in com e, accrued revenue应付利息，应付应计利息 应收利息，

11、应收应计利息应计售出债券利息 accrued interest on bond sold 应计投资利息 accrued interest on investm entaccrued interest payable accrued interest receivable应计负债accrued liability应付专案，应付应计专案 accrued payables 应计薪资accrued payroll应收项目，应收应计项目 accrued receivables应付租金accrued rent payable应收租金accrued rent receivable应计收入，应计所入 accr

12、ued revenue应计所入与支出制accrued revenues and expenditures basis应计所入与费用制accrued revenues and experises basis应计税捐accrued taxes应付税捐，应付应计税捐 accrued taxes payable应计工资accrued wages应付工资，应付应计工资 accrued wages payable应计支出制 accrued-expenditure basis一元复利终值 accum ulated amount of 1 , com pound am ount of 1累计亏细，累积亏细 累

13、计折旧，累积折旧 累积收益，累积利益accum ulated deficitaccum ulated depreciationaccum ulated in com e, accum ulated ear ni ngs, accum ulated profit累积盈余 accum ulated surplus 累积表 accum ulated surplus 折价的累积accum ulation of discount累积偿债基金 accum ulative sinking fund 酸性测验 acid test取得公积，受盘公积acquired surplus取得额调整数acquisitio

14、n adjustm ent取得成本acquisition cost作业帐户，业务帐户 作业会计，业务会计activity account activity accounting作业分类，业务分类activity classification破产法 act of bankruptcy实际折旧 实际负债 实际价值实际成本actual costactual depreciationactual liabilityactual value精演算法，保险统计数学法actuarial basis保险精算员 actuary 从价 ad valorem增添（指固定资产）additio n增添与改良 addit

15、ion and betterm ent再力口价 additional m ark on附加帐户adjunct account调整法（美所得税），调整基础adjusted basis调整后总毛所得（美所得税）adjusted gross incom e高速后历史成本adjusted historical cost调整后损益表 adj usted incom e statem ent调整分录adjusting entry, aje, adjusting journal entry调整 adj ustm ent调整帐户adjustm ent account调整单 adjustm ent memo调整

16、期间 行政预算 管理费用 管理会计 行政审计 管理成本adjustm ent periodadm ini strati on budgetadm inistration expense, adm inistrative expenseadm inistrative accountingadm inistrative auditadm inistrative cost管理人，遗产管理人adm inistrator认可资产adm issible asset认可资产（保险会计）adm itted asset资产折旧限距 adr, asset depreciation range预付，垫款，预收 ad

17、vance职工借支advance to officers and em ployees投机买卖帐 adventure account广告费 advertising expense审核通矢口 advice of audit联络公司affiliated com pany, affiliated corporation联络股权affiliated interest海运契约aff reightm ent发票后after date见票后after sight包括后产after-acquired property clause事后成本after-cost寿年，年限 age代理，机关 agency代理帐目a

18、gency account代理会计，单位元会计agency accounting机关会计个体 agency accounting entity代理基金agency fund代理债务agency liability代理人 agent合并平衡表 aggregate balance sheet, amalgamated balance sheet按期分类aging美国会计师协会al cpa, am erican i nstitute of certified publicaccountants全部基金综合平衡表all funds-com bined balance sheet总括式损益表all-in

19、clusive incom e statem ent通用财务报告all-purpose financial statement联络公司allied com pany分摊，分派，整数经费分派 allocation 分配 allot分配，经费分配 allotment经费分配分类帐allotm ent ledger借抵摊销 借抵坏帐 借抵折旧 借抵坏税 销售折让 折让与回扣分配期间 allotm ent period 津贴，折让，借抵 allowanceallowance forallowance forallow ance forallowance foram ortization bad deb

20、ts depreciationuncollectible taxes allow a nee on sales, sales allow anceallowances and rebates修改 alteratio n交替成本 alternative cost交替赋税计算 alternative tax com putation交替，抉择 alternatives合并资产负债表，合并平衡表 amalgamated balanee sheet, consolidated balance sheet创立合并 am algam ation摊销，摊还 am ortization溢价摊销 am orti

21、zation of prem ium摊算表 am ortization schedule摊销，摊还 am ortize摊余成本 am ortized cost一元本利j和，一元复利 am ount of 1 , com pound am ount of 1 年金金额 amount of an annuity资产变动分析表 analysis of asset changes资本变动分析表 analysis of capital changessurplus成本差异分析 财务报表分析 资金流程分析未支配剩余变动分析表analysis of changes in unappropriatedanal

22、ysis of cost variance analysis of financial statem ent analysis of funds flow分析表 analysis sheet, analytical statement 分成的产品 analytic product火险风险表analytic schedule分析会计analytical accounting分析栏 analytical colum n多栏日记帐 analytical journal, colum nar journal 分析记录analytical record副业收入，副业所入 ancillary revenu

23、e 附属预算annexed budget年度查帐，年度审计 annual audit年度财务报表annual financial statem ent年度报告 化年计算 年金受领人 应付年金annual report annu alizeannuita nt annuities payable年金 annuity年金契约 确定年金 年金成本 期初年金 年金基金annuity agreem ent annuity certain annuity cost annuity due annuity fund年金法(折旧)annuity m ethod (of depreciation)年金期间ann

24、uity period年金信托帐 annuity trust account提前日期antedate预期成本anticipated cost预期利益anticipated profit预期收入，预期所入anticipated revenue预期应付支付书anticipation warrants payable真数 antilogarithm股份认购及分配簿 application and allotment book认股书 application for share资金运用表 application of fund statem e nt, statem e nt of applicatio

25、n of funds 资金运用application of funds已分配成本 applied cost已分配费用 applied expense已分配制造费用applied manufacturing expense已分配材料管理费用applied material handling expense已分配推销与管理费用applied selling and adm inistrative expense分摊费用apportioned charge分摊，分配 apportionment, allot m e nt估价公司appraisal com pany估价法（折旧）appraisal m

26、 ethod （of depreciation）产业估价，厂房估价appraisal of plant估价报告appraisal report估价公积，估价盈余appraisal surplus估价 appraisal, appraisem ent估定价值appraised value估价人，评价人appraiser增涨价值，增值 appreciated value涨价，增值 appreciation涨价公积，增值公积 appreciation surplus, appraisal surplus指拨材料appropriated m aterial指拨利益appropriated profit

27、指拨公积appropriated surplus指拨，经费，核定经费appropriation经费帐，盈余分配帐（英）appropriation account经费法案appropriation act, bill, ordinance, resolution , or order经费分配appropriation allotm ent经费余额appropriation balanee经费预算 appropriation budget经费支出appropriation expenditure经费支出分类i帐appropriation expenditure ledger经费分类帐 approp

28、riation ledger盈余分配，净益分配appropriation of net incom e经费期i、可appropriation period经费收入appropriation receipt经费收回appropriation refund经费补偿 appropriation reim bursem ent经费申请书 appropriation request 盈余分配之部appropriation section试销 approval sales核定预算approved budget套禾!arbitrage国夕卜套v匚帐 arbitrage account算术图表arithm e

29、tic chart算术平均数 arithm etic mean算术级数arithm etic progression正常的 arm's-length正常交易arm *s-length transaction货到凭付汇票arrival draft公司章程 articles of associat i on, articles of in corporation 合伙契约articles of co-partnership法人 artificial person 截止日 as at 现况 as is 讨价 ask price 装配顺序assem ble sequenee装配，配件 asse

30、m bly 装配成本制度assem bly cost system装配式工业 assem bly type of industry 评估 assess 可催缴股本 assessable capital stock 政府评定价值assessed valuation, assessed value摊派股款，评价，特捐 assessment 政府评价清册assessment roll评估人 assessor 资产 asset 资产折旧限距asset depreciation range, adr资产比率asset ratio资产收益比率asset-income ratio资产负债帐目，资产负债帐户

31、assets and liabilities accounts 可分配间接开支assignable indirect charge转让 assignm ent 助理会计assistant accountant联络公司associated com pany公益社团，相联 association假定成本，利息等 assumed cost, interest, etc承担负债assumed liability照面价 at par查帐，审计 audit查帐调整audit adjustm ent查帐证明书audit certificate查帐佐理员audit clerk查帐日记audit diary查帐

32、费用audit expense查帐公费audit fee审计法 audit law查帐期间 audit period查帐计画 audit program 查帐报告，审核报告audit report查帐标准 audit standards查帐工作底稿audit working papers, audit w orking sheet查帐年度audit year应付核定债务 audited claims payable核讫凭单audited voucher审计，审计学 auditing抽查 auditing by tests and scrutiny 审计人员auditing officers审计机关 auditing offices 审计准则auditing standard查帐员 auditor查帐证明书auditor's certificate查帐评论 auditor's com m ents 查帐员责任auditor's liability查帐意见auditor'sopinion查帐报告auditorreport查帐责任auditor'sresponsibility公益机关authority公益机关债券 支出核准书 委托购买证 资源的核