西方会计英语

西方会计英语全然词汇A(1)account账户,报表A(2)accountingpostulate管帐假设A(3)accountingvaluation管帐计价A(4)accountabilityconcept经营义务概念A(5)accountancy管帐职业A(6)accountant管帐师A(7)accounting管帐A(8)agencycost代理成本A(9)accountingbases管帐差不多A(10)accountingmanual管帐手册A(11)accountingperiod管帐时代A(12)accountingpolicies管帐方针A(13)accountingrateofreturn管帐待遇率A(14)accountingreferencedate管帐参照日A(15)accountingreferenceperiod管帐参照时代A(16)accrualconcept应计概念A(17)accrualexpenses应计费用A(18)acidtestratio速动比率(酸性测试比率)A(19)acquisition收购A(20)acquisitionaccounting收购管帐A(21)adjustingevents调剂事项A(22)administrativeexpenses行政治理费A(23)amortization摊销A(24)analyticalreview分析性复核A(25)annualequivalentcost年度等量成本法A(26)annualreportandaccounts年度申报和报表A(27)appraisalcost考查成本A(28)appropriationaccount红利分派账户A(29)articlesofassociation公司章程细则A(30)assets资产A(31)assetscover资产担保A(32)assetvaluepershare每股资产价值A(33)associatedcompany联营公司A(34)attainablestandard可达标准A(35)attributableprofit可归属利润A(36)audit审计A(37)auditreport审计申报A(38)auditingstandards审计准则A(39)authorizedsharecapital额定股本A(40)availablehours可用小时A(41)avoidablecosts可幸免成本B(42)back-to-backloan易币贷款B(43)backflushaccounting倒退成本运算B(44)baddebts坏帐B(45)baddebtsratio坏帐比率B(46)bankcharges银行手续费B(47)bankoverdraft银行透支B(48)bankreconciliation银行存款调剂表B(49)bankstatement银行对账单B(50)bankruptcy破产B(51)basisofapportionment分摊差不多B(52)batch批量B(53)batchcosting分批成本运算B(54)betafactorB(市场)风险身分BB(55)bill账单B(56)billofexchange汇票B(57)billoflading提单B(58)billofmaterials用料估量单B(59)billpayable敷衍单子B(60)billreceivable应收单子B(61)bincard存货记录卡B(62)bonus红利B(63)book-keeping薄记B(64)Bostonclassification波士顿分类B(65)breakevenchart保本图B(66)breakevenpoint保本点B(67)breaking-downtime复位时刻B(68)budget预算B(69)budgetcenter预算中间B(70)budgetcostallowance预算成本折让B(71)budgetmanual预算手册B(72)budgetperiod预算时代B(73)budgetarycontrol预算操纵B(74)budgetedcapacity预算临盆才能B(75)businesscenter经营中间B(76)businessentity营业个别B(77)businessunit经营单位B(78)by-product副产品C(79)called-upsharecapital催缴股本C(80)capacity临盆才能C(81)capacityratios临盆才能比率C(82)capital本钱C(83)capitalassetspricingmodel本钱资产计价模式C(84)capitalcommitment承诺本钱C(85)capitalemployed已应用的本钱C(86)capitalexpenditure本钱支出C(87)capitalexpenditureauthorization本钱支出核准C(88)capitalexpenditurecontrol本钱支出操纵C(89)capitalexpenditureproposal本钱支出申请C(90)capitalfundingplanning本钱基金筹集筹划C(91)capitalgain本钱收益C(92)capitalinvestmentappraisal本钱投资评估C(93)capitalmaintenance本钱保全C(94)capitalresourceplanning本钱资本筹划C(95)capitalsurplus本钱红利C(96)capitalturnover本钱周转率C(97)card记录卡C(98)cash现金C(99)cashaccount现金账户C(100)cashbook现金账薄C(101)cashcow金牛产品C(102)cashflow现金流量C(103)cashflowbudget现金流量预算C(104)cashflowstatement现金流量表C(105)cashledger现金分类账C(106)cashlimit现金限额C(107)CCA现时成本管帐C(108)center中间C(109)changeovertime变革时刻C(110)charteredentity特许经济个别C(111)cheque支票C(112)chequeregister支票挂号薄C(113)classification分类C(114)clockcard工时卡C(115)code代码C(116)commitmentaccounting承诺确认管帐C(117)commoncost合营成本C(118)companylimitedbyguarantee有限担保义务公司C(119)companylimitedbyshares股份C(120)competitiveposition竞争才能状况C(121)concept概念C(122)conglomerate跨行业企业C(123)consistencyconcept一致性概念C(124)consolidatedaccounts归并报表C(125)consolidationaccounting归并管帐C(126)consortium财团C(127)contingencyplan应急筹划C(128)contingentliabilities或有负债C(129)continuousoperation连续临盆C(130)contra抵消C(131)contractcost合同成本C(132)contractcosting合同成本运算C(133)contributioncentre供献中间C(134)contributionchart供献图C(135)control操纵C(136)controlaccount操纵账户C(137)controllimits操纵限度C(138)controllabilityconcept可操纵概念C(139)controllablecost可操纵成本C(140)conversioncost加工成本C(141)convertibleloanstock可转换为股票的贷款C(142)corporateappraisal公司评估C(143)corporateplanning公司筹划C(144)corporatesocialreporting公司社会申报C(145)cost成本C(146)costaccount成本账户C(147)costaccounting成本管帐C(148)costaccountingmanual成本手册C(149)costadjustment成本调剂C(150)costallocation成本分配C(151)costapportionment成本分摊C(152)costattribution成本归属C(153)costaudit成本审计C(154)costbenefitanalysis成本效益分析C(155)costcenter成本中间C(156)costdriver成本动因C(157)costofcapital本钱成本C(158)costofgoodssold销货成本C(159)costofnon-conformance非相符成本C(160)costofsales发卖成本C(161)costreduction成本降低C(162)coststructure成本构造C(163)costunit成本单位C(164)cost-volume-profitanalysis(CVP)本量利分析C(165)costing成本运算C(166)creditnote贷项通知C(167)creditreport信贷申报书C(168)creditor债权人C(169)creditordaysratio敷衍账款天数率C(170)creditorsledger敷衍账款分类账C(171)criticalevent关键事项C(172)criticalpath关键路线C(173)cumulativepreferenceshares累积优先股C(174)currentasset流淌资产C(175)currentcostaccounting现时成本管帐C(176)currentliabilities流淌负债C(177)currentpurchasingpoweraccounting现时购买力管帐C(178)currentratio流淌比率C(179)cut-off截止C(180)CVP本量利分析C(181)cycletime周转时刻D(182)debenture债券D(183)debitnote借项通知D(184)debitcapacity举债才能D(185)debtratio债务比率D(186)debtor债务人;应收账款D(187)debtordaysratio应收账款天数率D(188)debtorsledger应收账款分类账D(189)debtor'ageanalysis应收账款账龄分析D(190)decisiondrivencosts决定打算连动成本D(191)decisiontree决定打算树D(192)defects次品D(193)deferredexpenditure递延支出D(194)deferredshares递延股份D(195)deferredtaxation递延税款D(196)deliverynote交货单D(197)departmentalaccounts部分报表D(198)departmentalbudget部分预算D(199)depreciation折旧D(200)dispatchnote发运单D(201)developmentcost开创成本D(202)differentialcost差别成本D(203)directcost直截了当成本D(204)directdebit直截了当借项D(205)directhoursyield直截了当小时产出率D(206)directlabourcostpercentagerate直截了当人工成本百分比D(207)directlabourhourrate直截了当人工小时率D(208)directsonindirectwork间接工作事项上的工时D(209)discountrate贴现率D(210)discountedcashflow现金流量贴现D(211)discretionarycost酌量成本D(212)distributioncost摊销成本D(213)diversions移用D(214)divertedhours移用小时D(215)divertedhoursratio移用工时比率D(216)dividend股利D(217)dividendcover股利产出率D(218)dividendpershare每股股利D(219)dog疲软产品D(220)doubleentryaccounting复式管帐D(221)double-entrybook-keeping复式薄记D(222)doubtfuldebts可疑债务D(223)downtime停工时刻D(224)dynamicprogramming动态筹划E(225)earningpershare每股盈利E(226)earningratio市盈率E(227)economicorderquantity(EOQ)经济订购批量E(228)efficientmarkethypothesis有效市场假设E(229)efficiencyration效力性比率E(230)elementofcost成本要素E(231)entity经济个别E(232)environmentalaudit情形审计E(233)environmentalimpactassessment情形阻碍评判E(234)EOQ经济订购批量E(235)equity权益E(236)equitymethodofaccounting权益法管帐运算E(237)equitysharecapital权益股本E(238)equivalentunits当量E(239)event事项E(240)exceptionalitems例外事项E(241)expectedvalue期望值E(242)expenditure支出E(243)expenses费用E(244)externalaudit外部审计E(245)externalfailurecost外部损掉成本E(246)extraordinaryitems专门事项F(247)factorygoods让售商品F(248)factoring应收帐款让售F(249)fairvalue公允价值F(250)feedback反馈F(251)FIFO先近先出法F(252)finalaccounts年关报表F(253)financelease融资租赁F(254)financialaccounting财务管帐F(255)financialaccountscalendaradjustment财务报表的日历时刻调剂F(256)financialmanagement财务治理F(257)financialplanning财务筹划F(258)financialstatement财务报表F(259)finishedgoods完成品F(260)fixedasset固定资产F(261)fixedoverhead固定制造费用F(262)fixedassetturnover固定资产周转率F(263)fixedassetsregister固定资产挂号薄F(264)fixedcost固定成本F(265)flexedbudget更换限额预算F(266)flexiblebudget弹性预算F(267)floattime浮动时刻F(268)floatingcharge流淌典质F(269)flowoffundsstatement资金流量表F(270)forecasting推测F(271)founder'sshares提议人股份F(272)fullcapacity满负荷临盆才能F(273)functioncosting本能机能成本运算F(274)functionalbudget本能机能预算F(275)fundaccounting基金管帐F(276)fundamentalaccountingconcept差不多管帐概念F(277)fungibleassets可交换资产F(278)futuristicplanning前景筹划G(279)gapanalysis间距分析G(280)gearing举债经营比率(杠杆)G(281)goalcongruence目标一致性G(282)goingconcernconcept连续经营概念G(283)goodsreceivednote商品收讫单G(284)goodwill商誉G(285)grossdividendyield总股息产出率G(286)grossmargin总边际G(287)grossprofit毛利润G(288)grossprofitpercentage毛利润百分比G(289)group企业集团G(290)groupaccounts集团报表H(291)high-geared高结合杠杆(比例)H(292)hirepurchase租购H(293)historicalcost汗青成本H(294)historicalcostaccounting汗青成本管帐H(295)hours小时H(296)hurdlerate最低可接收的待遇率I(297)idealstandard幻想标准I(298)idlecapacityration闲置临盆才能比率I(299)idletime闲置时刻I(300)impersonalaccounts非记名账户I(301)imprestsystem定额备用轨制I(302)incomeandexpenditureaccount收益和支出报表I(303)incompleterecords不完美记录I(304)incrementalcost增量成本I(305)incrementalyield增量产出率I(306)indirectcost间接成本I(307)indirecthours间接小时I(308)insolvency无力偿付I(309)intangibleasset无形资产I(310)integratedaccounts综合报表I(311)interdependencyconcept接洽关系性概念I(312)interestcover利钱保证倍数I(313)interlockingaccounts连锁报表I(314)internalaudit内部审计I(315)internalcheck内部牵制I(316)internalcontrolsystem内部操纵体系I(317)internalfailurecost内部损掉成本I(318)internalrateofreturn(IRR)内含待遇率I(319)inventory存货I(320)investment投资I(321)investmentcenter投资中间I(322)invoiceregister发票挂号薄I(323)issuedsharecapital已发行股本J(324)job定单J(325)jobcard工作卡J(326)jobcosting工作成本运算J(327)jobsheet工作单J(328)jointcost结合成本J(329)jointproducts联产品J(330)jointstockcompany股份公司J(331)jointventure合伙经营J(332)journal日记账J(333)just-in-time(JIT)合时轨制J(334)just-in-timeproduction合时临盆J(335)just-in-timepurchasing合时购买K(336)keyfactor关键身分L(337)labour人工L(338)labourtransfernote人工转移单L(339)leaningcurve进修曲线L(340)ledger分类账户L(341)lengthoforderbook定单平均周期L(342)letterofcredit信用证L(343)leverage举债经营比率L(344)liabilities负债L(345)lifecyclecosting寿命周期成本运算L(346)LIFO后近先出法L(347)limitedliabilitycompany有限义务公司L(348)limitingfactor限制身分L(349)line-itembudget明细支出预算L(350)linerprogramming线性筹划L(351)liquidassets变现资产L(352)liquidation清理L(353)liquidityratios易变现比率L(354)loan贷款L(355)loancapital借入本钱L(356)longrangeplanning经久筹划L(357)losttimerecord虚耗时刻记录L(358)lowgeared低结合杠杆(比例)L(359)lowerofcostornetrealizablevalueconcept成本或可变净价孰低概念M(360)machinehourrate机械小时率M(361)machinetimerecord机械时刻记录M(362)managedcost治理成本M(363)managementaccounting治理管帐M(364)managementaccountingconcept治理管帐概念M(365)managementaccountingguides治理管帐指导方针M(366)managementaudit治理审计M(367)managementbuy-out治理性购买产权M(368)managementbyexception例外治理原则M(369)margin边际M(370)marginofsafetyration安稳边际比率M(371)margincost边际成本M(372)margincosting边际成本运算M(373)mark-down降低标价M(374)mark-up进步标价M(375)marketriskpremium市场分险补偿M(376)marketshare市场份额M(377)marketingcost营销成本M(378)matchingconcept配比概念M(379)materialityconcept重要性概念M(380)materialsrequisition领料单M(381)materialsreturnednote退料单M(382)materialstransfernote材料转移单M(383)memorandumofassociation公司设立细则M(384)merger兼并M(385)mergeraccounting兼并管帐M(386)minorityinterest少数股权M(387)mixedcost混淆成本N(388)netassets净资产N(389)netbookvalue净账面价值N(390)netliquidfunds净可变现资金N(391)netmargin净边际N(392)netpresentvalue(NPV)净现值N(393)netprofit净利润N(394)netrealizablevalue可变现净值N(395)networth资产净值N(396)networkanalysis收集分析N(397)noise干捞N(398)nominalaccount名义账户N(399)nominalsharecapital名义股本N(400)nominalholding代理持有股份N(401)non-adjustingevents非调剂事项N(402)non-financialperformancemeasurement非财务事迹计量N(403)non-integratedaccounts非综合报表N(404)non-linerprogramming非线性筹划N(405)non-votingshares无表决权的股份N(406)notionalcost名义成本N(407)numberofdaysstock存货周转天数N(408)numberofweeksstock存货周转周数O(409)objectiveclassification客体分类O(410)obsolescence陈腐O(411)offbalancesheetfinance资产负债表外筹资O(412)offerforsale标价出售O(413)operatingbudget经营预算O(414)operatinglease经营租赁O(415)operatingstatement营业报表O(416)operationtime操作时刻O(417)operationalcontrol经营操纵O(418)operationalgearing经营杠杆O(419)operatingplans经营筹划O(420)opportunitycost机会成本O(421)order定单O(422)ordinaryshares通俗股O(423)out-of-datecheque过时支票O(424)overcapitalization过分本钱化O(425)overhead制造费用O(426)overheadabsorptionrate制造费用分派率O(427)overheadcost制造费用O(428)overtrading跨过营业资金的经营P(429)paidcheque已付支票P(430)paid-upsharecapital认定股本P(431)parentcompany母公司P(432)paretodistribution帕累托分布P(433)participatingpreferenceshares介入优先股P(434)partnership合股P(435)payableledger敷衍款项账户P(436)payback收受接收期P(437)paymentsandreceiptsaccount收入和支出报表P(438)paymentswithheld储存款额P(439)payroll工资单P(440)payrollanalysis工资分析P(441)percentageprofitonturnover利润对营业额比率P(442)periodcost时代成本P(443)perpetualinventory永续盘存P(444)personalaccount记名账户P(445)PEPT项目评审法P(446)pettycashaccount备用金账户P(447)pettycashvoucher备用金凭证P(448)physicalinventory实地盘存P(449)planning筹划P(450)planninghorizon筹划时限P(451)planningperiod筹划时代P(452)policycost政策成本P(453)positionaudit状况审计P(454)postbalancesheetevents资产负债表编后事项P(455)practicalcapacity实际临盆才能P(456)pre-acquisitionlosses购买前损掉P(457)pre-acquisitionprofits购买前利润P(458)preferenceshares优先股P(459)preferencecreditors优先债权人P(460)preferredcreditors优先债权人P(461)prepayments预付款项P(462)presentvalue现值P(463)preventioncost预防成本P(464)priceratio市盈率P(465)primecost重要成本P(466)primeentry-booksof原始分录挂号薄P(467)principalbudgetfactor重要预算身分P(468)priorchargecapital优先股P(469)prioryearadjustments往常年度调剂P(470)prioritybasebudgeting优先次序体系体例的预算P(471)privatecompany私家公司P(472)pro-formainvoice预开创票P(473)problemchild问号产品P(474)processcosting分步成本运算P(475)processtime加工时刻P(476)productcost产品成本P(477)Productlifecycle产品寿命周期P(478)productioncost临盆成本P(479)productioncostofsales售货成本P(480)productionvolumeratio生家当务量比率P(481)profitcenter利润中间P(482)profitperemployee每职员利润P(483)profitretainedfortheyear年度利润留存P(484)profittoturnoverratio利润对营业额比率P(485)profit-volumegraph利量图P(486)profitabilityindex盈利指数P(487)programming筹划P(488)projectevaluationandreviewtechnique项目评审法P(489)projection估量P(490)promissorynote本票P(491)prospectus募债说明书P(492)provisionsforliabilitiesandcharges偿债和费用预备P(493)prudentconcept稳健性概念P(494)publiccompany公布公司P(495)purchaseorder订购单P(496)purchaserequisition请购单P(497)purchaseledger采购账户Q(498)qualityrelatedcosts质量有关成本Q(499)queuingtime列队时刻R(500)rate率R(501)ratio比率R(502)rationpyramid比率金字塔R(503)rawmaterial原材料R(504)receiptsandpaymentsaccount收入和付出报表R(505)receivableledger应收款项账户R(506)redeemableshares可赎回股份R(507)redemption赎回R(508)registeredsharecapital注册本钱R(509)rejects废品R(510)relevancyconcept相干性概念R(511)relevantcosts相干成本R(512)relevantrange相干范畴R(513)reliabilityconcept靠得住性概念R(514)replacementprice重置价格R(515)report报表R(516)reporting申报R(517)researchcost,applied应用性研究成本R(518)researchcost,pureorbasic理论或差不多研究成本R(519)reserves留存收益R(520)residualincome残剩收益R(521)responsibilitycenter义务中间R(522)retentionmoney储存款额R(523)returnoncapitalemployed应用本钱待遇率R(524)returns退回R(525)revenue收入R(526)revenuecenter收入中间R(527)revenueexpenditure收益支出R(528)revenueinvestment收入性投资R(529)rightissue认股权发行R(530)rollingbudget滚动预算R(531)rollingforecast滚动推测S(532)salesledger发卖分类账S(533)salesorder发卖定单S(534)salesperemployee每职员发卖额S(535)scrap废料S(536)scripissue红股发行S(537)securedcreditors有担保的债权人S(538)segmentalreporting分部申报S(539)sellingcost发卖成本S(540)semi-fixedcost半固定成本S(541)semi-variablecost半更换成本S(542)sensitivityanalysis敏锐性分析S(543)servicecostcenter办事成本中间S(544)servicecosting办事成本运算S(545)set-uptime安装时刻S(546)shadowprices影子价格S(547)share股票S(548)sharecapital股份本钱S(549)shareoptionscheme购股权证筹划S(550)sharepremium股票溢价S(551)sightdraft即期汇票S(552)single-entrybook-keeping单式薄记S(553)sinkingfund偿债基金S(554)slacktime放松时刻S(555)socialresponsibilitycost社会义务成本S(556)soletrader独资经营者S(557)sourceandapplicationoffundsstatement资金来源和应用表S(558)specialordercosting专门定单成本运算S(559)staffcosts职工成本S(560)statementofaccount营业账单S(561)statementofaffairs财务状况表S(562)statutorybody法定实体S(563)stock存货S(564)stockcontrol存货操纵S(565)stockturnover存货周转率S(566)stocktaking盘点存货S(567)storesrequisition领料申请单S(568)strategicbusinessunit计策性经营单位S(569)strategicmanagementaccounting计策治理管帐S(570)strategicplanning计策筹划S(571)strategy计策S(572)subjectiveclassification主体分类S(573)subscribedsharecapital已认购的股本S(574)subsidiaryundertaking子公司S(575)sunkcost沉没成本S(576)supplyestimate预算估量S(577)supplyexpenditure预算支出S(578)suspenseaccount暂记账户S(579)SWOTanalysis长处和短处,机会和威逼分析S(580)system轨制,体系T(581)tacticalplanning策略筹划T(582)tactics策略T(583)take-over接收T(584)tangibleasset有形资产T(585)tangiblefixedassetstatement有形固定资产表T(586)targetcost目标成本T(587)terotechnology设备综合工程学T(588)throughputaccounting临盆量管帐T(589)time时刻T(590)timesheet时刻记录表T(591)totalassets总资产T(592)totalqualitymanagement周全质量治理T(593)totalstocks存货总计T(594)tradecreditors购货客户(敷衍账款)T(595)tradedebtors销货客户(应收账款)T(596)tradingprofitandlossaccount营业损益表T(597)transferprice让渡价格T(598)transittime中转时刻T(599)treasurership财务长轨制T(600)trailbalance试算均衡表T(601)turnover营业额U(602)uncalledsharecapital未催缴股本U(603)undercapitalization不足本钱化U(604)underorover-absorbedoverhead少接收或多接收的制造费用U(605)uniformaccounting同一管帐U(606)uniformcosting同一成本运算U(607)unissuedsharecapital未发行股本V(608)value价值V(609)valueadded增值V(610)valueanalysis价值分析V(611)valueformoneyaudit经济效益审计V(612)vote表决V(613)voucher凭证W(614)waitingtime等待时刻W(615)waste废品(料)W(616)wastingasset递耗资产W(617)weightedaveragecostofcapital本钱的加权平均成本W(618)weightedaverageprice加权平均价格W(619)withresource有追索权W(620)withoutrecourse无追索权W(621)workingcapital营运本钱W(622)write-down减值Z(623)zerobasebudgeting零基预算Z(624)zerocouponbond无息债券Z(625)Zscore破产推测计分法其他科目accountofreceiptsandpayments进出表

accountofcashinvault库存现金簿

accountpayableinterline(同业业单位之间的)敷衍帐

accountpayableledger敷衍款明细表

accountreceivableinterline(同业业单位之间的)应收帐款

accountsales销货帐

accountformbalancesheet帐户式资产负债表

accountformofbalancesheet帐户式资产负债表

accountformofprofitandloss帐户式损益表

accountreceivablefinancing应收筹资帐

accountofcashinvault库存现金簿

accounttransfer转帐帐目

accountofreceiptsandpayments进出表

accountingadjustment帐务调剂

accountingdepartment管帐部分,管帐处,管帐系

accountingforvariousclassesofstock各类股票的管帐处理

accountingform

帐户式,管帐簿

Anexaminationofrecordsorfinancialaccountstochecktheiraccuracy.查帐：对财务帐务的审查记录来核实其精确性

Anadjustmentorcorrectionofaccounts.帐务调剂，帐务修改

Anexaminedandverifiedaccount.审核及查证过的帐簿

au.dit.ed,au.dit.ing,au.dits

Toexamine,verify,orcorrectthefinancialaccountsof:审计：审核、查证或校订帐目：

Independentaccountantsauditthecompanyannually.TheIRSauditsquestionableincometaxreturns.自力管帐师每年审计公司帐目。美国国内税务局审计可疑的所得税申报

managementaccountingofficework管帐事务治理

managementaudit

内部[经营]审计

managementaccountingofficework管帐事务治理

Shereportsdirectlytotheboardofdirectors.她直截了当向董事会负责1AAA美国管帐学会

2Abacus《算盘》杂志

3abacus算盘测验大年夜论坛

4Abandonment舍弃,报废;委付

5abandonmentvalue舍弃价值

6abatement①减免②冲销

7abilitytoservicedebt偿债才能

8abnormalcost专门成本

9abnormalspoilage专门损耗

10abovepar跨过票面价值

11abovetheline线上项目

12absoluteamount绝对数,绝对金额

13absoluteendorsement绝对背书

14absoluteinsolvency绝对无力偿付

15absolutepriority绝对优先求偿权

16absolutevalue绝对值

17absorb摊配,转并

18absorptionaccount摊配账户,转并账户

19absorptioncosting摊配成本运算法

20abstract摘要表测验大年夜论坛

21abuse滥用权柄

22abuseoftaxshelter滥用避税项目

23ACCA特许公认管帐师公会

24acceleratedcostrecoverysystem加快成本收回轨制

25accelerateddepreciationmethod加快折旧法,快速折旧法

26accelerationclause加快偿付条目,提早偿付条目

27acceptance①承兑②已承兑单子③验收

28acceptancebill承兑单子

29acceptanceregister承兑单子挂号簿

30acceptancesampling验收抽样

31accesstime存取时刻

32accommodation融通

33accommodationbill融通单子

34accommodationendorsement融通背书

35account①账户,管帐科目②账簿,报表③账目,账项④记账

36accountability经营义务,管帐义务

37accountabilityunit义务单位

38Accountancy《管帐》杂志

39accountancy管帐

40accountant管帐员,管帐师

41accountantgeneral管帐主任,总管帐

42accountingincharge主管管帐师

43accountant,slegalliability管帐师的司法义务

44accountant,sreport管帐师申报

45accountant,sresponsibility管帐师职责

46accountform账户式,账式

47accounting①管帐②管帐学

48accountingassumption管帐假定,管帐假设

49accountingbasis管帐基准,管帐全然方法

50accountingchanges管帐变革

51accountingconcept管帐概念

52accountingcontrol管帐操纵

53accountingconvention管帐惯例,管帐惯例

54accountingcorporation管帐公司

55accountingcycle管帐轮回

56accountingdata管帐数据

57accountingdoctrine管帐信条

58accountingdocument管帐凭证

59accountingelements管帐要素

60accountingentity管帐主体,管帐个别

61accountingentry管帐分录

62accountingequation管帐等式

63accountingevent管帐事项

64accountingexposure管帐裸露,管帐裸露风险

65accountingfirm管帐事务所测验大年夜论坛

66AccountingHallofFame管帐名人堂

67accountingharmonization管帐调和化

68accountingidentity管帐恒等式

69accountingincome管帐收益

70accountinginformation管帐信息

71accountinginformationsystem管帐信息体系

72accountinginternationalization管帐国际化

73accountingjournals管帐杂志

74accountinglegislation管帐律例

75accountingmanual管帐手册

76accountingobjective管帐目标

77accountingperiod管帐期

78accountingpolicies管帐政策

79accountingpostulate管帐假设

80accountingpractice管帐实务

81accountingprinciple管帐原则

82AccountingPrincipleBoard管帐原则委员会

83accountingprocedures管帐法度榜样

84accountingprofession管帐职业,管帐专业

85accountingrateofreturn管帐收益率

86accountingrecords管帐记录,管帐簿籍

87AccountingReview《管帐评论》

88accountingrules管帐规矩

89AccountingSeriesRelease《管帐通知布告文件》

90accountingservice管帐办事

91accountingsoftware管帐软件

92accountingstandard管帐标准,管帐准则

93accountingstandardization管帐标准化

94AccountingStandardsBoard管帐准则委员会(英)

95AccountingStandardsCommittee管帐准则委员会(英)

96accountingsystem①管帐轨制②管帐体系

97accountingtechnique管帐技巧

98accountingtheory管帐理论

99accountingtransaction管帐营业,管帐账务

100AccountingTrendandTechniques《管帐趋势和管帐技巧》

101accountingunit管帐单位

102accountingvaluation管帐计价

103accountingyear管帐年度

104accounts管帐账簿,管帐报表

105accountsales承销清单,承销申报单

106accountspayable敷衍账款

107accountsreceivable应收账款

108accountsreceivableagingschedule应收账款账龄分析表

109accountsreceivableassigned已让渡应收账款

110accountsreceivablecollectionperiod应收账款收款期

111accountsreceivablediscounted已贴现应收账款

112accountsreceivablefinancing应收账款筹资,应收账款融资

113accountsreceivablemanagement应收账款治理

114accountsreceivableturnover应收账款周转率,应收账款周转次数

115accretion增殖

116accrualbasisaccounting应计制管帐,权责产生制管帐

117accruedasset应计资产

118accruedexpense应计费用

119accruedliability应计负债

120accruedrevenue应计收入

121accumulateddepreciation累计折旧

122accumulateddividend累计股利

123accumulatedearningstax累积红利税,累积收益税

124accumulation累积,累计

125acidtestratio酸性实验比率

126acquiredcompany被盘购公司,被兼并公司

127acquisition购买,盘购

128acquisitionaccounting盘购管帐

129acquisitioncost购买成本

130acquisitiondecision购买决定打算

131acquisitionexcess盘购超支

132acquisitionsurplus盘购红利

133across-the-board周全调剂

134ACT预交公司税

135act法案,律例

136action告状,诉讼

137activeaccount活动账户

138activeassets活动资产

139activity营业活动,功课

140activityaccount功课账户

141activityaccounting功课管帐

142activityratio营业活动比率

143activityvariance营业活动量差别

144actofbankruptcy破产法

145actofcompany公司法

146actofGod天灾,弗成抗力

147actualcapital实际本钱

148actualvalue实际价值

149actualwage实际工资

150addedvalue增值

151addedvaluestatement增值表

152addedvaluetax增值税

153addition增置,扩建

154additionaldepreciation附加折旧,补提折旧

155additionalpaid-incapital附加实缴本钱

156additionaltax附加税

157adequatedisclosure充分披露

158adjunctaccount附加账户

159adjustable-ratebond可调剂利率债券

160adjustedgrossincome调剂后收益总额,调剂后所得总额

161adjustedtrialbalance调剂后试算表

162adjustingentry调剂分录

163adjustment调剂

164adjustmentaccount调剂账户

165adjustmentbond调剂债券

166administrativeaccounting行政治理管帐

167administrativebudget行政治理预算

168administrativeexpense行政治理费用

169ADR资产折旧年限幅度

170advaloremtax从价税

171advance预付款,垫付款

172advancecorporationtax预交公司税

173advancesfromcustomers预收客户款

174advancetosuppliers预付货款

175adventure投契经营,短期经营

176adverseopinion不和看法,否定看法

177adversevariance晦气差别,逆差

178advisoryservices咨询办事

179affiliatedcompany联营公司

180affiliation联营

181afterclosingtrialbalance结账后试算表

182aftercost售后成本

183afterdate出票后兑付

184aftersight见票后兑付

185after-tax税后

186AGA当局管帐师结合会

187age寿命,账龄,资产应用年限

188ageallowance年纪减免

189ageanalysis账龄分析

190agency代理,代理关系

191agencycommission代理佣金

192agencyfund代管基金

193agenda议事日程,备忘录

194agent代理商,代理人

195aggregatebalancesheet归并资产负债表

196aggregateincomestatement归并损益表

197AGI调剂后收益总额,调剂后所得总额

198agingofaccountsreceivable应收账款账龄分析

199agingschedule账龄表

200agio贴水,折价

201agiotage汇兑营业,兑换营业

202AGM年度股东大年夜会

203agreement协定

204agreementofpartnership合股协定

205AICPA美国注册公共管帐师协会

206AIS管帐信息体系

207allcapitalearningsrate本钱总额收益率

208all-inclusiveincomeconcept总括收益概念

209allocation分摊,分派

210allocationcriteria分派标准

211allotment①分派,拨付②分派数,拨付数

212allowance①备抵②折让③津贴

213allowanceforbaddebts呆账备抵

214allowancefordepreciation折旧备抵账户

215allowancemethod备抵法

216all-purposefinancialstatement通用财务报表,通用管帐报表

217alpharisk阿尔