财务英语英汉对照表

1、财务英语英汉对照表AAbandonedasset废弃资产Abandonmentdecision废弃决策Abandonmentstage废弃阶段Abandonmentvalue废弃价值Abatement减免、冲销Abatementoftaxes减税、退税Abbreviatedaccounts简式会计报ABCsystem(ofinventorycontrol)分级存货控制制度Abilitytopaytaxation纳税能力Abilitytoservicedebts偿债能力Abnormalcost异常成本Abnormaldepreciation异常折旧Abnormalgain异常利得、异常收益Abn

2、ormalloss异常损失Abnormalshrinkage异常盘亏Abnormalspoilage异常损耗Abnormalyieldcurve异常收益率曲线Aboutofcirca大约Aboutpar超过票面值Abovetheline线上项目Abscond潜逃Absoluteamount绝对数，绝对金额Absolutecostadvantage绝对成本优势Absoluteendorsement绝对背书Absolutefixedcost绝对固定成本Absoluteinsolvency绝对无力偿付Absoluteinterest绝对权益Absolutepriority绝对优先求偿权Absolut

3、eliability绝对赔偿责任Absolutetitle绝对产权Absolutevalue绝对值Absolve免偿债务，接触债务Absorbedoverhead已转并间接费用，已摊配间接费用Absorption转并，摊配Absorptionaccount转并帐户，摊配帐户Absorptioncosting摊配与成本计算法Absorptionrate摊配比率Abstinence节欲，节制Abstinencetheoryofinterest利息的节制理论Abstract摘要表Abstractoftitle产权状况摘要表Abuse滥用职权Abuseoftaxshelter滥用避税项目Abuseof

4、trust滥用信托权Acceleratedcapitalrecoverysystem快速资本收回制度Acceleratedcostrecoverysystem快速（资产）成本回收制度Accelerateddepreciationmethod加速折旧法、快速折旧法Acceleratedloancommitment约定快速偿还贷款Acceleratingbonusplan快速累进奖金制Acceleratinginflation快速通货膨胀Acceleratingclause快速偿付条款Acceptableinvestment可接受投资项目Absolve免偿债务，接触债务Absorbedoverhe

5、ad已转并间接费用，已摊配间接费用Absorption转并，摊配Absorptionaccount转并帐户，摊配帐户Absorptioncosting摊配与成本计算法Absorptionrate摊配比率Abstinence节欲，节制Abstinencetheoryofinterest利息的节制理论Abstract摘要表Abstractoftitle产权状况摘要表Abuse滥用职权Abuseoftaxshelter滥用避税项目Abuseoftrust滥用信托权Acceleratedcapitalrecoverysystem快速资本收回制度Acceleratedcostrecoverysystem

6、快速（资产）成本回收制度Accelerateddepreciationmethod加速折旧法、快速折旧法Acceleratedloancommitment约定快速偿还贷款Acceleratingbonusplan快速累进奖金制Acceleratinginflation快速通货膨胀Acceleratingclause快速偿付条款Acceptableinvestment可接受投资项目Acceptablereliabilitylevel可接受的可靠性程度Acceptance承兑、已承兑票据、验收Acceptancebank汇票承兑银行Acceptancebill承兑汇票Acceptancecommi

7、ssion承兑佣金，承兑手续费Acceptancecorporation汇票承兑公司Acceptancecredit承兑信用Acceptancefinancing已承兑汇票筹资Acceptanceforhonour承兑拒付汇票Acceptanceletterofcredit承兑信用证Acceptancemarket票据市场，汇票贴现市场Acceptanceofbribes受贿Acceptanceofthebid中标，得标Acceptanceonsecurity财产担保承兑Acceptancepayable应付承兑汇票Acceptancereceivable应收承兑汇票Acceptancereg

8、ister承兑汇票登记薄Acceptancesampling验收抽样Acceptancesupraprotest承兑拒付汇票Acceptedbill已承兑汇票Acceptinghouse汇票承兑银行Acceptor承兑人，验收人Acceptorsupraprotect代替承兑人Accept-rejectdecision采纳或不采纳决策Accesscode联网密码Accession财产增值Accessorycontract附属合同Accessprivileges入库权，入网权Accesstime存取时间、连通时间Accidentalcost偶然成本，偶生成本Accidentalloss意外损失A

9、ccidentinsurance事故保险Accommodation融通Accommodationacceptance融通承兑Accommodationbill融通汇票Accommodationcharge融通欠帐Accommodationendorsement融通背书Accommodationpaper融通票据Accommodationpurchase融通进货Accommodator融通汇票背书人Accordandsatisfaction和解和清偿Account帐户Accounts帐薄、报表，帐单，记帐Accountability会计责任Accountableofficer会计官员，出纳官员A

10、ccountanalysis帐户分析Accountancy会计Accountbodies会计团体Accountancyprofession会计职业，会计专业Accountant会计师Assistantaccountant助理会计师Accountantgeneral总会计师、总会计Accountincharge主管会计师Accountantscompilationreport计师得编辑报告-AccountantsdatabOS讲师数据库Accountantsdepartment计处，会计部1Accountantsfeesf师公费Accountantsfirm计事务所Accountantforth

11、epublicinterest公众利益会计师，无偿服务会计师Accountantslegablilliiaty会计师法律责任Accountantslien计师留置权Accountantsopinion计师意见书Accountantsreports师报告Accountantsresponsibi晦计师职责Accountantsworld会计师世界网站Accountbalance帐户余额Accountbill帐单Accountbooks会计帐薄Accountclassification帐户分类表Accountclerk帐务员Accountcode账号代码Accountcurrent往来帐户，往来帐

12、单Accountday结算日Accountform帐户式Accounting会计，会计学Accountingandtaxdatabase会计和税务数据库Accountingassociations会计协会Accountingassumption会计假定，会计假设Accountingbases会计基础Accountingbasis会计基本方法Accountingchanges会计变更Accountingclusters会计制度群体，会计群体A会计师职业网站Accountingcomputer会计电子计算机Accountingconcepts会计概念Accountingconsultation会计

13、咨询Accountingconsultant会计咨询师Accountingcontrol会计控制Accountingconvention会计常规，会计惯例Accountingcorporation会计公司Accountingcost会计成本，记帐成本Accountingcriteria会计标准Accountingcushion会计收益低估Accountingcycle会计循环Accountingdata会计数据Accountingdatabase会计数据库Accountingdataprocessing会计数据处理Accountingdepartment会计部门Accountingdictio

14、nary会计词典Accountingdirectives会计指令Accountingdisclosure会计数据公开，会计披露Accountingdoctrine会计信条Accountingdocument会计凭证AccountingEducationWeb会计教育互联网Accountingelements会计要素Accountingencyclopedias会计百科全书Accountingentity会计主体，会计个体Accountingentitypostulate会计主体假设，会计个体假设Accountingentitytheory会计个体论Accountingentry会计分录Acco

15、untingequation会计等式Accountingerrors会计差错Accountingestimate会计估计Accountingethics会计道德Accountingevent会计事项Accountingevidence会计凭证，会计证据Accountingexposure会计风险暴露Accountingfiles会计档案Accountingfirm会计师事务所Accountingfirmdevelopment会计师事务所发展中心Accountingfirmmerger会计师事务所兼并Accountingfraud会计欺诈Accountingfunction会计职能Account

16、inghalloffame会计名人堂Accountingharmonization会计协调Accountinghistory会计史Accountingidentity会计恒等Accountingincome会计收益，帐面收益Accountinginformation会计资料，会计信息Accountinginformationsystem会计信息系统Accountinginternationalization会计国际化Accountingjournals会计期刊Accountinglegislation会计立法，会计法规Accountingmanual会计手册Accountingmeasurem

17、ent会计计量Accountingmethods会计方法Accountingmodel会计模式Accountingnet会计互联网Accountingobjective会计目标Accountingonline在线会计，联网会计Accountingpartner会计伙伴Accountingperiod会计期Accountingperiodpostulate会计假设Accountingplan会计方案Accountingpolicies会计政策Accountingpostulate会计假设Accountingpractice会计实物，会计惯例Accountingprice会计价格，记帐价格Acco

18、untingprinciple会计原则Accountingprocedures会计程序Accountingprocess会计过程Accountingprofession会计职业，会计专业Accountingprofessionorganization会计专业机构Accountingprofit会计利润Accountingrateofreturn会计收益率Accountingratio会计比率Accountingrecords会计记录，会计薄记Accountingreform会计改革Accountingregulation会计规章，会计条例Accountingreport会计报告Accounti

19、ngresearchnetwork会计研究网Accountingrules会计规则Accountingscandal会计丑闻Accountingservice会计服务Accountingsoftware会计软件Accountingsoftwarepackage会计软件组合程序Accountingsoftwareshop会计软件商店Accountingstandardization会计标准化Accountingstandard会计标准，会计准则Accountingsystem会计制度Accountingtechnique会计技术Accountingtechnology电子会计技术Accounti

20、ngtechnologist电子会计技术师Accountingterminology会计名词Accountingtextbookpublisher会计教材出版商Accountingtheory会计理论Accountingthought会计思想Accountingtransaction会计业务，会计帐务Accountingunit会计单位Accountingvaluation会计计价Accountingyear会计年度Accountintransit未达帐项Accountnote帐单Accountnumber帐户编号，账号Accounts会计帐薄，会计报表Accountsales承销清单，承销报

21、告单Accountspayable应付帐款Accountspayablepaymentperiod应付帐款付款期Accountspayablesubsidiaryledger应付帐款辅助分类帐Accountsreceivable应收帐款Accountsreceivableagingschedule应收帐款帐龄分析表Accountsreceivableassigned已转让应收帐款Accountsreceivablecollectionperiod应收帐款收帐期Accountsreceivablecost应收帐款成本Accountsreceivablediscounted已贴现的应收帐款Acco

22、untsreceivablefinancing应收帐款筹资，应收帐款融资Accountsreceivablemanagement应收帐款管理Accountsreceivablesubsidiaryledger应收帐款的辅助分类帐Accountsreceivableturnover应收帐款周转率，应收帐款周转次数Accountstated已承认的帐项Accounttitle帐户名称Accredit开出信用证Accreditedbusinessvaluation授权企业估价专业人Accreditedvaluationanalyst授权估价分析师Accreditee信用证收益人Accrediter信

23、用证申请人Accretion增殖Accrual应计Accrualbasisaccounting应计制会计，权责发生制会计Accrualconcept应计概念Accrualdate应收应付日期Accruedaccount应计帐户Accruedexpense应计费用Accruedincome应计收益Accruedinterest应计利息Accrueditems应计项目Accruedpayable应计应付款项Accruedreceivable应计应收项目Accruedrent应计租金Accruedrevenue应计收入Accruedwages应计工资Accumulatedamortization累计

24、摊销，无形资产的冲销帐户Accumulateddeficit(loss)累进亏损Accumulateddepletion累计折耗Accumulateddepreciation累计折旧Accumulateddividend累计股利Accumulatedearnings累计盈余，累计收益Accumulatedearningtax累计盈余税，累计收益税Accumulatedfund累计基金Accumulatedincome累计收益Accumulatedprofit累计利润Accumulationaccount累计帐户Accumulation累积，累计Accumulationfactor累计系数Acc

25、umulationshares累计股份Accumulationtrust累计信托基金Accumulativedividends累计股利Accumulativesinkingfund累计偿债基金Accuratepresentation正确反映，准确反映Acidtest酸性试验，资产流动性测试Acidtestratio酸性试验比率Acknowledgement收货回单，接受订货，承认债务通知Acknowledgementofdebt承认债务，确认债务Acknowledgementoforder承认订单，接受订单Acknowledgementofreceipt收款回执Acquiredcompany被

26、盘购公司，被兼并公司Acquiredsurplus盘购盈余Acquiringcompany盘购公司，兼并公司Acquisition购置，盘购Acquisitionaccountingofcombination企业合并的盘购会计Acquisitioncost购置成本Acquisitiondecision购置决策Acquisitionexcess盘购超支Acquisitionprice购置价格Acquisitionsurplus盘购盈余Acquittance债务清偿，清偿收据Across-the-board全面调整，全盘调整Across-the-boardpricechange全面调整商品价格Ac

27、ross-the-boardtariffchange全面调整关税税率Across-the-boardwageincrease全面调整工资Acrossthecounter正常交易Act法案Acting代理Action起诉，诉讼Activeaccount活动帐户Activeassets活动资产Activecapital活动资金Activemarket活跃的市场Activepartner参与经营合伙人Activesecurities交易活跃的证券Activetrust有经营权的信托Activetrustee有经营权的信托人Activity经营活动、生产经营活动Activityaccount生产经营活

28、动帐户Activityaccounting生产经营活动会计Activity-basedbudget生产经营活动预算Activity-basedcosting作业成本法Activitycost作业成本Activityratio经营活动比率、周转率Actofbankruptcy破产法Actofcompany公司法Actofgod天灾，不可抗力Actoflaw法律行为Actualcapital实际资本Actualcost实际成本Actualloss实际损失，实际亏损Actualnormalcost实际正常成本Actualprice实际价格Actualreturn实际收益actual现货actualm

29、arket现货市场actualvalue实际价值actualwage实际工资actuarial精算actuarialbasisofaccounting会计的精算基准actuarialcostmethod精算成本法actuarialreturn精算收益率actuary精算师adaptivecapacity适应性能力adaptivemanagement适应性管理addedhours加班工时addedvalue增值，增值额addedvaluestatement增值表addedvaluetax增值税addingordroppingproductline增加或撤销产品生产线addition增置，扩建ad

30、ditionalassessment增补税额additionalbudget追加预算additionalcost追加成本additionaldepreciation追加折旧，补提折旧additionalduty附加关税additionalexpense追加费用additionalincometax附加所得税additionalpaid-incapital追加股本，追加实缴股本additionalpremium追加保险费additionalprofittax超额利润税additionalrisk附加险additionalvoluntarycontribution职工自愿附加分担退休金additi

31、vity可加性address网址adequatedisclosure充分披露adequateprotection充分保护adjudicationorder判决令，判决破产令adjunctaccount附加帐户adjustablepeg可调整固定汇率，可调整联系汇率adjustable-ratebond可调整利率债券adjustable-ratemortgage可调整利率抵押adjustable-ratepreferredstock可调整股利率优先股adjustedacquisitioncost调整后购置成本adjustedbankbalance调整后银行存款余额adjustedgrossinc

32、ome调整后收益总额，调整后所得总额adjustedhistoricalcost调整后历史成本adjustedincome调整后收益adjustedtrialbalance调整后试算平衡表adjustingentry调整分录adjustingevents调整会计事项adjustment调整adjustmentaccount调整帐户adjustmentbond调整债券administeredprice管制价格administration行政管理机构，行政管理人员administrationorder行政管理命令administrativeaccounting行政管理会计administrativ

33、eaudit行政管理审计、administrativebudget行政管理预算administrativecontrol行政管理控制administrativeexpense行政管理费用administrativeregulation行政管理规章administrativereceiver破产企业财产行政接管人administrator财产管理人，财产接管人，遗产管理人admissibleasset承保资产admission准许入伙，准许入股，准许股票上市admissionofpartner合伙人入伙admittedasset受保资产，承保资产advalorem从价征收advaloremfre

34、ight从价运费advaloremtariff从价关税advaloremtax从价税advance预付款，垫付款，贷款advanceappropriation预拨经费advancebill预付汇票，预开发货票advancecorporationtax预交公司税advancedfinancialaccounting高级财务会计学advancedmanagementaccounting高级管理会计学advancedfinancialmanagement高级财务管理学advancedfunding预拨资金，预付经费advancedrefunding预先兑换证券advancesformcustomer

35、s预收客户款advancestoaffiliate子公司借款advancestoemployees职工预支款advancestopartner合伙人预支款advancestosuppliers预付货款adventure投机经营，短期经营adverseopinion反面意见，否定意见adversereport不利报告，否定报告adversevariance不利差异，逆差advertise广告advertisingbudget广告费预算advertisingexpense广告费advertisingtosalesratio广告费对销售额比率advice通知单，建议，咨询advicenote发货通知

36、单adviceoffate支票能否兑现通知书advisingbank通知银行advisoryfee咨询费advisoryfunds咨询资金，委托投资基金advisoryservices咨询服务AFAmembership美国财务协会会员资格affiliatedcompany联营公司affiliation联营AFPmembership财务专业人员协会会员资格AFPperiodicals财务专业人员协会定期刊物after-acquiredpropertyclause以后获得财产条款aftercharge附加费用afterclosingtrialbalance结帐后试算表aftercost售后成本，售

37、后服务成本afterdate开票后兑付aftermarket销售后市场after-separationcost分离后成本aftersight见票后兑付aftertaxincome税后收益after-taxrateofreturn税后收益率AGACodeofEthics政府会计师协会职业道德准则AGAMembership政府会计师协会会员资格AGAPublication政府会计师协会出版物againstactuals期货兑换现货againstallrisk承保全险age寿命，帐龄，资产使用年限ageallowance年龄减免agency代理，代理事务所，政府机构agencyaccounting代

38、理会计agencycommission代理佣金，代理手续费agencycost代理成本agencyfund代管基金agencyrelation代理关系agencyservices代理服务agencytheory代理理论agencytransaction代理交易，代理业务agenda备忘录，议事日程agent代理人，代理商agentbank代理银行aggregateamount总额，总金额aggregatebalancesheet合并资产负债表aggregatedepreciation折旧总额aggregateincomestatement合并损益表aggregateindex综合指数aggre

39、gateweightedindex综合加权指数aggressivecollection积极收款措施aggressiveinvestment进取性投资aggressiveportfolio进取性投资agingofaccount帐龄分析aggressiveproject进取性投资项目aggressiveworkingcapitalpolicy进取性流动资金政策agingofaccountsreceivable应收帐款帐龄分析agingschedule帐龄分类表agio贴水，折价agiotage汇兑业务，兑换买卖agreedbid友好盘购出价agreedpayment议定付款agreedprice议

40、定价格agreement协定，协议agreementtariff协定关税税制agriculturalbank农业银行agriculturalcreditcorporationltd.农业信贷有限公司agriculturelevies农产品税agriculturalsubsidies农业补助金agriculturepaper农业票据agricultureparityprice农产品的平准价格aliencorporation外国公司alienee受让人alimonypayment赡养费allfinancialresourcesconcept全部财力概念allcapitalearningrate资本

41、总额收益率alliedcompany联营公司all-inclusiveincomeconcept总括收益概念all-inclusiveincomestatement总括性损益表allocablecost可分配的成本allocation分摊，分配allocationbase分配基准allocationofcost成本分配，成本分摊allotment配售，拨付,配售数，拨付数allotmentaccount配售帐户，配股帐户allotmentledger拨款分类帐allotmentletter股份配售通知书，配股通知书allotmentmoney配股应交款项allottee配股认购人allowab

42、lededuction准予扣减数allowabledepreciation准予记列折旧额allowableexpense准予列支的费用allowableloss准予列支的损失allowance备抵，折让，减免，津贴allowanceforbaddebts坏帐备抵allowancefordepreciation折旧备抵allowanceforincometax所得税减免allowancemethod备抵法all-purposefinancialstatement通用财务报表，通用会计报表all-riskinsurance全险，综合险allroundprice全面价格alphacoefficien

43、t阿尔法风险系数，第一种证券投资风险系数alphanumericcode字母数字代码alpharisk阿尔法风险alphastocks阿尔法股票alteration改造，改建alteredbill涂改票据alteredcheck涂改支票alternativeaccountingmethods可选择性会计方法alternativeaccountingrules可选择性会计规则alternativecost变换成本，可替换成本alternativeinvestmentmarket可替代投资市场alternativeinvestmentproject可替换投资项目alternativeminimum

44、tax替代最低税额amalgamatedfinancialstatement合并财务报表，合并会计报表amalgamation合并amalgamator企业合并专业人员amendment修正，修订，修订条款Americanbankruptcyinstitute美国破产学会Americanoption美国期权Americansellingprice美国销售价格Americanstandardcodeforinformationinterchange美国信息交换标准代码Americanstockexchange美国股票交易所Americanstockindices美国股票指数Americantax

45、ationassociation美国税收会计学会amicableallowance友好让价amicablesettlement友好索赔清算amortization摊销，摊还amortizationmethod分期摊销法，分期偿还法amortizationofgoodwill商誉摊销amortizationofpatent专利摊销amortizationschedule摊销表，摊还表amortizedcost摊余成本amortizedmortgage分期摊还抵押amortizedvalue摊余价值amount金额，合计金额amountassessed估定金额amountdiffer金额不符amo

46、untdue到期金额amountinsured保险金额analysis分析analysisofcapitalchange资本变动分析analysisofcashflow现金流量分析analysisoffinancialstatement财务报表分析，会计报表分析analysisofliquidity流动性分析analysisofprofitability获利能力分析analysisoftimeseries时间序列分析analysisofuncertainty不确定性分析analysisofvariance分析表，帐户分析表analysisschedule分析表，帐户分析表analyst分析师a

47、nalyticalaudit分析性审计analyticalcolumn分析栏analyticalevidence分析性证据analyticalreview分析性检查analyticalstatement分析性报表analyticaltest分析性抽查ancillarybuildings辅助建筑ancillaryletterofcredit从属信用证ancillarymaterials辅助材料Anglo-Americanaccounting英美会计announcementofsale迫售公告annualaccounts年度报表annualappropriation年度拨款annualaudit年

48、度审计annualbalance年度余额，年终节余annualbudget年度预算annualcashflow年度现金流量annualcharge年度费用annualclosing年度结帐annualfinancialstatement年度财务报表，年度会计报表annualgeneralmeeting年度股东大会annualincome年度收益，年度所得额annualize按年度折算annualizednetpresentvalue折算年度净现值annualpercentagerate年度百分率annualreport年度报告annualreturn年度纳税申报表annualvalue年值an

49、nuitant年金收领人annuity年金，退休金annuitybond年金公债annuitycash-flowpattern年金形态现金流量annuitycertain固定年金annuitycontract年金合同annuitycost年金成本annuitydue期初年金annuityfund年金基金annuityinadvance预付年金annuityinarrears持付年金annuitymethodofdepreciation年金折旧法annuityperiod年金期annuitysystem年金制annulation宣告失效antecedentauditor前任审计师antecede

50、ntnegotiation事先协商antecedents经历antedate填早日期anti-accountingfraud反会计欺诈anticipatedcost预计成本，预列成本anticipatedprice预计价格anticipatedprofit预计利润，预列利润anticipation预计，预列anticipatorybreach预期违约anti-dilutionclause预防稀释条款anti-dumpingtariff反倾销关税税则anti-fraudcorporateresponsibilityresaurcecenter反欺诈和公司责任信息中心anti-fraudprofe

51、ssion反欺诈职业anti-fraudprogram反欺诈计划anti-inflationpolicy反通货膨胀功策anti-moneylaunderingrule反洗黑钱规章anti-pollutioninvestment消除污染投资anti-profiteering反暴利税anti-recessionpolicy反经济衰退政策anti-taxavoidance反避税anti-virus抗病毒软件anti-trustlaws反拖拉斯立法applicant申请人application申请，申请书applicationandallotmentaccount认购和配股帐户applicationf

52、orbankaccount开立银行帐户申请书applicationforletterofcredit信用证申请书applicationforregistration注册申请书applicationforshares认股申请书applicationsoftware应用软件appliedcost已分配成本appliedoverhead已分配间接费用appliedresearch应用研究appointedofficer指定官员apportionment分配、分摊、拨款apportionmentmethod分摊法appraisal估价，估价报告appraisalcapital评估成本appraisal

53、report评估报告appraisalsurplus估价盈余appraisalvalue估定价格appraiser估价员，估价师appraiserassociationofAmerica美国估价师协会appreciation升值appreciationofassets资产升值appreciationsurplus增值盈余appropriatedretainedearnings已指定用途留存收益，已分配留存收益appropriatedretainedincome已指定留存收益，已分配留存收益appropriation拨款，收益分配appropriationaccount拨款帐户，留存收益分配帐户

54、appropriationbudget拨款预算appropriationledger经费分类帐appropriationsystem拨款制度approval核定，审批approvalforproject投资项目的审批approvedaccount核定帐户approvedbond核定债券approvedlist核准证券清单approvedsociety核定互助会，注册互助会approximation约计数，近似值aprioritheoriesofaccounting先验性会计理论arbitrage套汇，套利arbitrageofexchange套汇arbitrager套汇商，套利商arbitra

55、gerate套汇汇率arbitragetransaction套汇业务，套利业务arbitration仲裁arbitrationclause仲裁条款arbitrator仲裁人arithmeticoperation算术运算arm-in-armtransaction臂挽臂交易，私人关系交易arms-lengthprice正常价格，公正价格armslengthtransaction臂之隔交易，正常交易arrangement偿债协议，清算安排,项目排列arrangementofbalancesheet资产负债表的项目排列array阵列，数组arrears拖欠，拖欠款项arrestment财产扣押ARRmethod会计收益率法ArthurAnderson安达信会计师事务所article文件条文，合同条款articlesofincorporation公司章程articleofpartnership合伙契约articulate环接articulatedaccounts环