財(cái)務(wù)會(huì)計(jì)英語縮寫語.xls

1 277 財(cái)財(cái)務(wù)務(wù)會(huì)會(huì)計(jì)計(jì)英英語語縮縮寫寫語語 縮縮寫寫 英英文文全全稱稱 中中文文 A accepted 承兌 A coupon currency 現(xiàn)金 息票 通貨 c Cts cents 分 C A chartered accountant chief accountant 特許會(huì)計(jì)師 主任 主管 會(huì)計(jì)師 C A commercial agent 商業(yè)代理 代理商 C A D cash against document 交單付款 憑單付現(xiàn) C A S cost accounting standards 成本會(huì)計(jì)標(biāo)準(zhǔn) C B cash book 現(xiàn)金簿 c b C B cash book 現(xiàn)金簿 C C contra credit 貸方對(duì)銷 C C cashier s check 銀行本票 C d cum dividend 附股息報(bào)關(guān)單 C H clearing house 票據(jù)交換所 C H custom house 海關(guān) C I T comprehensive income tax 綜合所得稅 C L call loan 短期拆放 C M A certified management accountant 注冊(cè)管理會(huì)計(jì)師 C O C O cash order 現(xiàn)金匯票 現(xiàn)金訂貨 c o d C O D cash on delivery 貨到付款 交貨付現(xiàn) C P A Certified Public Accountant 注冊(cè)公共會(huì)計(jì)師 C P A Certified Public Accountant 注冊(cè)會(huì)計(jì)師 C S capital stock 股本 C V P analysis Cost Volume Profit analysis 本 量 利分析 C W O cash with order 訂貨付款 隨訂單付現(xiàn) C A capital account 資本帳戶 C A current account 往來帳 C A current assets 流動(dòng)資產(chǎn) c d carried down 過次頁 結(jié)轉(zhuǎn)下期 c f carry forward 過次頁 結(jié)轉(zhuǎn) C I certificate of insurance 保險(xiǎn)憑證 C L current liabilities 流動(dòng)負(fù)債 c o carried over 結(jié)轉(zhuǎn)后期 can cancelled 注銷 3 277 財(cái)財(cái)務(wù)務(wù)會(huì)會(huì)計(jì)計(jì)英英語語縮縮寫寫語語 縮縮寫寫 英英文文全全稱稱 中中文文 cap capital 資本 CAPM capital asset pricing mode 固定資產(chǎn)計(jì)價(jià)模式 CBD cash before delivery 先付款后交貨 CD certificate of deposit 存單 CG capital gain 資本利得 CG capital goods 生產(chǎn)資料 資本貨物 Chgs charges 費(fèi)用 Chq cheque 支票 CIA certified internal auditor 注冊(cè)內(nèi)部審計(jì)員 Ck check 支票 CML capital market line 資本市場(chǎng)線性 CMO Collateralized Mortgage Obligations 擔(dān)保抵押貸款債務(wù) CMV current market value 現(xiàn)時(shí)市場(chǎng)價(jià)值 CN consignment note 鐵路運(yùn)單 CN credit note 貸方通知書 COBOL Common Business Oriented Language 通用商業(yè)語言 Col column 帳欄 Coll collateral 擔(dān)保 抵押物 Coll collection 托收 Com comm commission 傭金 conv cv cvt convertible 可轉(zhuǎn)換的 可兌換的 Cor corpus 本金 CP commercial paper 商業(yè)票據(jù) CPM cost per thousand 每一千個(gè)為單位的成本 Cps coupons 息票 CR cash receipts 現(xiàn)金收入 CR current rate 當(dāng)日匯率 現(xiàn)行匯率 Cr Credit creditor 貸記 貸方 CS convertible securities 可轉(zhuǎn)換證券 CT cable transfer 電匯 CT corporate treasurer 公司財(cái)務(wù)主管 ctge cartage 貨運(yùn)費(fèi) 搬運(yùn)費(fèi) 車費(fèi) CTT capital transfer tax 資本轉(zhuǎn)移稅 cur curr current 本月 當(dāng)月 CV convertible security 可轉(zhuǎn)換債券 CVD countervailing duties 反傾銷稅 CY calendar year 日歷年 Cy currency 貨幣 D degree draft 度 匯票 D A debit advice 欠款報(bào)單 D B day book 日記帳 流水帳 D C F methoddiscounted cash flow method 現(xiàn)金流量貼現(xiàn)法 D D D D demand draft 即期匯票 d f D F d frt dead freight 空艙費(fèi) D O G days of grace 寬限日數(shù) D R DR discount rate 貼現(xiàn)率 折扣率 d a days after acceptance 承兌后 日 付款 D A deposit account 存款帳戶 D A document against acceptance 承兌交單 D D documentary draft 跟單匯票 D D Demand Draft 票匯 D d d d days after date 出票后 日 付款 D N debit note 清單 D O delivery order 發(fā)貨單 D P documents against payment 付款交單 D R deposit receipt 存款收條 D W dock warrant 碼頭倉單 4 277 財(cái)財(cái)務(wù)務(wù)會(huì)會(huì)計(jì)計(jì)英英語語縮縮寫寫語語 縮縮寫寫 英英文文全全稱稱 中中文文 DB method declining balance depreciation method 遞減余額折舊法 Dd delivered 交付 DDB method double declining balance depreciation method 雙倍遞減余額折舊法 Def deferred 延期 def deficit 赤字 虧損 Dely delivery 交付 dem demurrage 滯期費(fèi) Depr depreciation 折舊 Dft draft 匯票 diff difference 差額 Dis discount 折扣 貼現(xiàn) dish d dished dishonored 不名譽(yù) 拒付 Div dividend division 紅利 div divd dividend 紅利 股息 DL direct loan 直接貸款 DLD deadline date 最后時(shí)限 Dls Dol s dollars 元 DN date number 日期號(hào) DN D N debit note 借記通知單 DNR do not reduce 不減少 Do dto ditto 同上 同前 Doc s documents 憑證 單據(jù) 文件 Doc code document code 憑證 單據(jù) 編號(hào) doc att documents attached 附單據(jù) 附件 Dols dollars 美元 DOR date of request 要求日 DP D P document against payment 交單付款 Dr debtor 債務(wù)人 DR deposit receipt 存單 存款收據(jù) Dr debit 借記 借方 Dr drawer 借方 DS d s days after sight days sight 見票后 日 付款 Ds d s days 日 DTC deposit taking company 接受存款公司 DTC Deposit Trust Company 儲(chǔ)蓄信托公司 Dup dupl duple duplicate 副本 DVP delivery versus payment 付款交貨 Dy d y day delivery 日 交貨 dz dozen 一打 E exchange export 交易所 輸出 E exch exchange 匯兌 況換 excl exclusive 另外 不在內(nèi) Exs expense 費(fèi)用 Extd extend 展期 F dealt in flat 無息交易的 f following page 接下頁 F A face amount 票面金額 F A fixed assets 固定資產(chǎn) f a c fast as can 盡快 F B E foreign bill of exchange 外國(guó)匯票 F C fixed capital 固定資本 F C fixed charges 固定費(fèi)用 F C future contract 遠(yuǎn)期合同 F I T free of income tax 免交所得稅 F O C free of charge 免費(fèi) 6 277 財(cái)財(cái)務(wù)務(wù)會(huì)會(huì)計(jì)計(jì)英英語語縮縮寫寫語語 縮縮寫寫 英英文文全全稱稱 中中文文 F P fully paid 付訖 F X FE FOREX foreign exchange 外匯 FAIA Fellow of the Association of International Accountants 國(guó)際會(huì)計(jì)協(xié)會(huì)會(huì)員 FASB Financial Accounting Standards Boards 財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì) FAT fixed asset transfer 固定資產(chǎn)轉(zhuǎn)移 FCA Fellow of the Institute of Chartered Accountants特許會(huì)計(jì)師學(xué)會(huì)會(huì)員 FCG foreign currency guarantee 外幣擔(dān)保 FCR forwarder s cargo receipt 貨運(yùn)代理行收據(jù) fd fund 資金 FDB method fixed rate on declining balance method 定率遞減余額折舊法 FE future exchange 遠(yuǎn)期外匯 Fi t free of income tax 免所得稅 FIBC financial institution buyer credit policy 金融機(jī)構(gòu)買方信貸險(xiǎn) FIFO first in first out 先進(jìn)先出法 fin stadg stndg financial standing 資信狀況 fin stat F S financial statement 財(cái)務(wù)報(bào)表 fin yr financial year 財(cái)政年度 FINA following items not available 以下項(xiàng)目不可獲得 FIO free in and out 自由進(jìn)出 FLG finance lease guarantee 金融租賃擔(dān)保 flt flat 無利息 fo folio 對(duì)折 頁碼 FOCUS Financial and Operations Combined Uniform Single Report 財(cái)務(wù)經(jīng)營(yíng)綜合報(bào)告 for d fwd forward forwarded 轉(zhuǎn)遞 FOX Futures and Options Exchange 期貨和期權(quán)交易所 FP fully paid 已全付的 FRA forward rate agreement 遠(yuǎn)期利率協(xié)議 FRCD floating rate certificate of deposit 浮動(dòng)利率存單 free case no charge for case 免費(fèi)事例 FREF fixed rate export finance 固定利率出口融資 frt forward 期貨 遠(yuǎn)期合約 Frt freight 運(yùn)費(fèi) Frt fwd freight forward 運(yùn)費(fèi)待付 frt private account 個(gè)人賬戶 私人賬戶 p a per ann per annum 每年 P C B petty cash book 零用現(xiàn)金簿 P O D pay on delivery 貨到付款 P O R payable on receipt 貨到付款 P P payback period 投資的 回收期 P A private account 私人帳戶 P E ratio price eanings ratio 收益率 P N promissory note 期票 本票 P P posted price 股票等 的牌價(jià) PAC put and call 賣出和買入期權(quán) PAYE pay as you earn 所得稅預(yù)扣法 PAYE pay as you enter 進(jìn)入時(shí)支付 PBT profit before taxation 稅前利潤(rùn) pd paid 已付 PF project finance 項(xiàng)目融資 PFD preferred stock 優(yōu)先股 PMO postal money order 郵政匯票 POR pay on return 收益 Ppd prepaid 預(yù)付 PR payment received 付款收訖 PS postscript 又及 PV par value present value 面值 現(xiàn)值 11 277 財(cái)財(cái)務(wù)務(wù)會(huì)會(huì)計(jì)計(jì)英英語語縮縮寫寫語語 縮縮寫寫 英英文文全全稱稱 中中文文 Q quantity 數(shù)量 q v quod vide which see 參閱 Q y query 查核 quad quadruplicate 一式四份中的一份 R R option not traded 沒有進(jìn)行交易的期權(quán) r rate 比率 R response registered return 答復(fù) 已注冊(cè) 收益 r d running days consecutive days 連續(xù)日 R A refer to acceptor 洽詢 匯票 承兌人 R D refer to drawer 請(qǐng)給出票人 銀行 洽詢出票人 RAM diverse annuity mortgage 逆向年金抵押 RAN revenue anticipation note 收入預(yù)期債券 RB regular budget 經(jīng)常預(yù)算 rcvd received 已收到 re with reference to 關(guān)于 recd Received 收到 REER real effective exchange rate 實(shí)效匯率 REVOLVER revolving letter of credit 循環(huán)信用證 RM remittance 匯款 ROA return on asset 資產(chǎn)回報(bào)率 ROC return on capital 資本收益率 ROE ratio of equity 股本利潤(rùn)率 ROE return on equity 股本回報(bào)率 ROI return on investment 投資收益 ROP registered option principal 記名期權(quán)本金 ROS ratio of sales 銷售利潤(rùn)率 ROS return on sales 銷售收益率 RSVP please reply 請(qǐng)回復(fù) Rto ratio 比率 RTO round trip operation 往返作業(yè) S split or stock divided 拆股或股息 SA semi annual payment 半年支付 SAA special arbitrage account 特別套作賬戶 SAB special assessment bond 特別估價(jià)債券 SB short bill 短期國(guó)庫券 短期匯票 SC supplier credit 賣方信貸 SCF supplier credit finance 賣方信貸融資 SCIRR special CIRR 特別商業(yè)參考利率 SCL security characteristic line 證券特征線 SD standard deduction 標(biāo)準(zhǔn)扣除額 SDBL sight draft bill of lading attached 即期匯票 附帶提貨單 SDR straight discount rate 直線貼現(xiàn)率 SE shareholders equity 股東產(chǎn)權(quán) sec section 部分 SF sinking fund 償債基金 SFS Summary Financial Statements 財(cái)務(wù)報(bào)表概要 sgd signed 已簽署 Shr share 股份 SLC standby LC 備用信用證 SMA special miscellaneous account 特別雜項(xiàng)賬戶 SOYD sum of the year s digits method 年數(shù)加總折舊法 SPS special purpose securities 特設(shè)證券 Sq square 平方 結(jié)清 ss semis one half 一半 ST short term 短期 St Dft sight draft 即期匯票 STB special tax bond 特別稅債務(wù) 12 277 財(cái)財(cái)務(wù)務(wù)會(huì)會(huì)計(jì)計(jì)英英語語縮縮寫寫語語 縮縮寫寫 英英文文全全稱稱 中中文文 Std standard 本價(jià) STIP short term insurance policy 短期保險(xiǎn)單 Stk stock 存貨 sund sundries 雜貨 雜費(fèi) T B trial balance 試算表 T C traveler s check 旅行支票 T M telegraph money order 電匯票 T T B telegraphic transfer bought 買入電匯 T T S telegraphic transfer sold 賣出電匯 TA total asset 全部資產(chǎn) 資產(chǎn) TA trade acceptance 商業(yè)承兌票據(jù) TA transfer agent 過戶轉(zhuǎn)賬代理人 TB treasury bond treasury bill 國(guó)庫券 國(guó)庫債券 TBD policy to be declared policy 預(yù)保單 待報(bào)保險(xiǎn)單 TBL through bill of lading 聯(lián)運(yùn)提單 直達(dá)提單 TBV trust borrower vehicle 信托借款人工具 公司 TCI trade credit insurance 貿(mào)易信用保險(xiǎn) TD time deposit 定期存款 TDR Treasury Deposit Receipt 國(guó)庫券存據(jù) TL time loan total loss 定期貸款 總損失 TN treasury note 國(guó)庫券 TR telegram restante trust receipt 留交電報(bào) 信托收據(jù) TT T T telegraphic transfer 電匯 U A unit of account 記賬單位 記價(jià)單位 U A underwriting account 保險(xiǎn)帳戶 u c undercharge 不足的價(jià)錢 少討的價(jià)錢 UHF ultra high frequency 超高頻 UIT Unit Investment Trust 單位投資信托 unrevd unreceived 未收到的 USIT Unit Share Investment Trust 單位股投資信托 UUE use until exhausted 用完為止 VAT value added tax 增值稅 VD volume deleted 勾銷的數(shù)量 Vid vide see 參閱 VTC Voting Trust Certificate 股東投票權(quán)信托證書 w c W C without charge 免費(fèi) W Tax withholding tax 預(yù)扣稅 WACC weighted average cost of capital 加權(quán)平均資本成本 WCG working capital guarantee 流動(dòng)資金擔(dān)保 WD when distributed 股票 發(fā)售時(shí)交割 X ex interest 無利息 x a ex all 無所有權(quán)益 x b xb ex bonus 不附 本期 紅利 X C X cp ex coupon 無息債券 x d ex distribution 不包括 下期股息或紅利 分配 X d X div ex dividend 未付紅利 X P expres paye extra message paid額外通訊費(fèi)付訖 已令函奉上 XB extra budgetary 預(yù)算外的 X Dis ex distribution 無分銷 XI X in int ex interest 利息除外 XLextra large extra long 特大 特長(zhǎng) YB yrbk yearbook 年報(bào) 年鑒 YLD yield 收益 yr year your 年 你的 YTC yield to first call 至通知贖回時(shí)收益 YTM yield to maturity 全期收益 到期收益 ZBA zero bracket amount零基數(shù)預(yù)算法 13 277 財(cái)財(cái)務(wù)務(wù)會(huì)會(huì)計(jì)計(jì)英英語語縮縮寫寫語語 縮縮寫寫 英英文文全全稱稱 中中文文 ZBB zero based budgeting零基數(shù)預(yù)算法 免稅金額 免征點(diǎn) ZR zero coupon issue零息發(fā)行 zswk this week本周 14 277 財(cái)財(cái)務(wù)務(wù)會(huì)會(huì)計(jì)計(jì)英英語語 英英文文 中中文文 a remittee 收款人 a remitter 寄款人 abatement 扣減 ability to borrow 借款能力 ability to pay 支付能力 ability to repay loan 償還借款能力 above norm 限額以上 above par value 高于票面價(jià)值 absorption cost 全部成本 accelerated amortization 加速攤銷 accelerated payment 加速支付 accept 接受 承兌 accept to pay 承兌 acceptable 可接受的 acceptable price 可接受價(jià)格 acceptable principle 公認(rèn)的原則 acceptance 接受 承兌 認(rèn)可 認(rèn)付 acceptance bank 承兌銀行 acceptance bill 承兌票據(jù) acceptance commission 承兌手續(xù)費(fèi) acceptance contract 承兌合同 acceptance credit 承兌信用 acceptance letter of credit 承兌信用證 acceptance payable 應(yīng)付承兌匯票 acceptance rate 票據(jù)貼現(xiàn)率 accepted 接受的 已承兌的 accepted bill 已承兌票據(jù) accepted check 保付支票 accepted letter of credit 已承兌信用證 accommodation 通融 accommodation bill 空頭匯票 account 帳戶 會(huì)計(jì)科目 account balance 帳戶余額 account current 往來帳目 account number 賬戶編號(hào) account of budiness 營(yíng)業(yè)報(bào)告書 損益計(jì)算表 account payable 應(yīng)付帳 應(yīng)付未付帳 應(yīng)付帳款 account receivable 應(yīng)收帳款 應(yīng)收帳 應(yīng)收未收帳 account rendered 借貸細(xì)帳 交驗(yàn)帳 account sales 銷貨帳 account stated 明細(xì)帳 account title 會(huì)計(jì)科目 accountant 會(huì)計(jì)師 account book 會(huì)計(jì)薄 帳薄 accounting 會(huì)計(jì) 會(huì)計(jì)學(xué) accounting benefits 會(huì)計(jì)利益 accounting classification 會(huì)計(jì)科目分類 15 277 財(cái)財(cái)務(wù)務(wù)會(huì)會(huì)計(jì)計(jì)英英語語 英英文文 中中文文 accounting cycle 會(huì)計(jì)循環(huán) 會(huì)計(jì)周期 accounting depreciation 帳面折舊 accounting documents 會(huì)計(jì)憑證 accounting entry 會(huì)計(jì)分錄 accounting equation 會(huì)計(jì)方程式 accounting firm 會(huì)計(jì)事務(wù)所 accounting information 會(huì)計(jì)信息 accounting manager 會(huì)計(jì)主管 accounting period 會(huì)計(jì)期間 accounting policies 會(huì)計(jì)政策 accounting principle 會(huì)計(jì)準(zhǔn)則 accounting statement 會(huì)計(jì)報(bào)表 accounting system 會(huì)計(jì)系統(tǒng) accounting treatment 會(huì)計(jì)處理 accounting year 會(huì)計(jì)年度 accounts 賬項(xiàng) accounts receivable 應(yīng)收賬款 accrued 應(yīng)計(jì)的 accrued expense 應(yīng)計(jì)費(fèi)用 accrued expenses payable 應(yīng)計(jì)未付費(fèi)用 accrued income 應(yīng)計(jì)收入 accrued interest on bonds 應(yīng)計(jì)債券利息 accrued interest on investment 應(yīng)計(jì)投資利息 accrued liability 應(yīng)計(jì)負(fù)債 accrued profit 應(yīng)計(jì)利潤(rùn) accrued taxes 應(yīng)計(jì)稅款 accumulated 累計(jì)的 accumulated allowance 累計(jì)準(zhǔn)備金 accumulated amount 累計(jì)額 accumulated depreciation 累計(jì)折舊 accumulated earnings 積累收益 累計(jì)收益 accumulated funds 公積金 accumulated net income 累計(jì)凈收益 accumulated profit 累計(jì)利潤(rùn) accumulating 累計(jì)的 accumulating capital 累計(jì)資本 accumulating losses 累計(jì)損失 accumulation account 累積帳戶 accured interest patable 應(yīng)計(jì)未付利息 acid ratio 流動(dòng)比率 acquiring enterprise 購方企業(yè) acquisition 公司間的 收購 獲得 acquisition agreement 收購協(xié)議 acquisition approach 收購方法 acquisition cost 購置成本 收購成本 acquisition criteria 收購標(biāo)準(zhǔn) acquisition price 收購價(jià)格 16 277 財(cái)財(cái)務(wù)務(wù)會(huì)會(huì)計(jì)計(jì)英英語語 英英文文 中中文文 acquisition process 收購過程 acquisition program 收購程序 acquisition value 購置價(jià)值 actual 現(xiàn)實(shí)的 實(shí)際的 actual assets 實(shí)際資產(chǎn) actual capital 實(shí)際資本 actual cash value 實(shí)際現(xiàn)金價(jià)值 actual cost 實(shí)際成本 actual depreciation 實(shí)際折舊 actual value 實(shí)際價(jià)值 add 增加 add back 加回 added 增加的 added value tax 增值稅 additional 附加的 額外的 additional budget 追加預(yù)算 additional charge 附加費(fèi) 附加費(fèi)用 additional credit 追加信用 additional earnings 額外收入 additional L C 追加信用證 additional local tax 附加地方稅 additional mark on 額外加成 additional paid in capital 追加股本金 溢繳資本 additional wage 附加工資 additions of fixed assets 固定資產(chǎn)擴(kuò)建 add on interest 追加利息 adequate 適當(dāng)?shù)?適度的 adjunct accounts 附加賬戶 adjustable 可調(diào)整的 adjusted 調(diào)整后的 adjusted base 調(diào)整后基數(shù) adjusted tax basis 已調(diào)整稅基 adjusting jumble entry 調(diào)整分錄 adjustment accounts 調(diào)整賬戶 adjustment of account 賬項(xiàng)調(diào)整 adjustment of price 價(jià)格調(diào)整 adjustment of yield 對(duì)收益的調(diào)整 administration cost 管理費(fèi)用 administrative expense 管理費(fèi)用 行政費(fèi)用 辦公費(fèi)用 advance 預(yù)付 放款 advance account 預(yù)付帳戶 advance charge 預(yù)付費(fèi)用 advance payment 預(yù)先付款 advance received 暫收款 advance to supplier 預(yù)付賬款 adverse 逆的 adverse balance 貿(mào)易逆差 收支赤字 17 277 財(cái)財(cái)務(wù)務(wù)會(huì)會(huì)計(jì)計(jì)英英語語 英英文文 中中文文 advertising costs 廣告費(fèi)用 advisory expense 咨詢費(fèi) after tax income 稅后收入 after tax profit 稅后利潤(rùn) after tax rate 稅后利率 age life method 按使用年限折舊法 agency commission 代理手續(xù)費(fèi) agency contract 代理合同 agency fee 代理費(fèi) aggregate 總計(jì) 總合 合計(jì) aggregate amount 總金額 aggregate balance 綜合平衡 aggregate earnings value 總收益值 aggregate income 收入總額 aggregate investment 投資總額 aggregate losses 累計(jì)損失 aggregate rents 合計(jì)租金 aggregate risk 合計(jì)風(fēng)險(xiǎn) agreement 協(xié)議 契約 合同 alien property 外國(guó)財(cái)產(chǎn) alienation 轉(zhuǎn)讓 allocated cost 已分?jǐn)偝杀?allocation 分配 分?jǐn)?allocation of finance income 財(cái)務(wù)收益分配 allocation of market 市場(chǎng)分配 allocation of shares 股金分配 allotment 撥款 allowable cost 成本開支范圍 allowance method 備抵法 all purpose financial statement 通用財(cái)務(wù)報(bào)表 amendment 修改 amortization 攤銷 攤還 amortization fund 償債基金 amortization of loan 分期償還貸款 amortization schedule 攤銷表 amortize 攤銷 amount 數(shù)量 總額 合計(jì) amount guaranteed 擔(dān)保額 amount of credit 信用證金額 amount of investment 投資額 amount of recourse 求償金額 amount of sales 銷售額 analysis 分析 analytical model 分析模型 annual 年度的 annual accounting 年度決算 annual audit 年度審計(jì) 18 277 財(cái)財(cái)務(wù)務(wù)會(huì)會(huì)計(jì)計(jì)英英語語 英英文文 中中文文 annual balance sheet 年終決算表 annual budget 年度預(yù)算 annual earnings 年收益 annual financial report 年度財(cái)務(wù)報(bào)告 annual interest 年息 annual payment 年分期付款 annual profit 年利潤(rùn) annual revenue 年?duì)I業(yè)收入 annual summary 年度匯總表 antedated cheque 到期支票 anticipated 預(yù)期 anticipated cost method 預(yù)期成本法 anticipated cost valuation 預(yù)期成本估計(jì) anticipated interest 預(yù)期利息 application 申請(qǐng) application right 認(rèn)購權(quán) apportionment 分?jǐn)?分派 appraisal 評(píng)估 鑒定 appraisal handbook 評(píng)估手冊(cè) appraisal of real estate 不動(dòng)產(chǎn)評(píng)估 appraisal procedure 評(píng)估方法 appraisal report 評(píng)估報(bào)告 appraiser 評(píng)估師 appraisers 評(píng)估人員 appreciation 增值 approach 方法 appropriation 撥款 arbitrage 套匯 套價(jià) 公斷交易率 archival 檔案 arrears 滯付 拖欠 尾數(shù)款未付 article 條款 章程 文章 assess 評(píng)估 評(píng)估資產(chǎn)或稅款 確定稅款 assessment 評(píng)定稅額 資產(chǎn)評(píng)估 assessment of duty 定稅 assessment of loss 估損 assessor 估稅員 估價(jià)人 asset 資產(chǎn) asset account 資產(chǎn)帳戶 asset depreciation range 資產(chǎn)折舊幅度 asset disposal 資產(chǎn)處置 asset holdings 資產(chǎn)持有量 asset inventory shorts 資產(chǎn)盤虧 asset inventory surplus 資產(chǎn)盤盈 asset liability ratio 資產(chǎn)負(fù)債比率 asset retirement 資產(chǎn)報(bào)廢 asset revaluation 資產(chǎn)重估 asset risk insurance 資產(chǎn)風(fēng)險(xiǎn)保險(xiǎn) 19 277 財(cái)財(cái)務(wù)務(wù)會(huì)會(huì)計(jì)計(jì)英英語語 英英文文 中中文文 asset securitization 資產(chǎn)證券化 asset specificity 資產(chǎn)特點(diǎn) asset tracking 資產(chǎn)跟蹤 asset value per share 每股資產(chǎn)值 asset backed financing 資產(chǎn)支持型融資 assets account 資產(chǎn)帳戶 assets change statement 資產(chǎn)變動(dòng)表 assets disposal 資產(chǎn)處置 assets management 資產(chǎn)管理 assets out of accounts 帳外資產(chǎn) assets structure 資產(chǎn)結(jié)構(gòu) assets turnover ratio 資產(chǎn)周轉(zhuǎn)比率 assignable L C 可轉(zhuǎn)讓信用證 assignment 轉(zhuǎn)讓 轉(zhuǎn)讓證書 assignment of property 產(chǎn)權(quán)轉(zhuǎn)讓 assignor 轉(zhuǎn)讓人 assigns 受讓人 at par 平價(jià) 按票面價(jià)值 attachment 查封 attachment ledger 查封帳冊(cè) auction 拍賣 audit 審計(jì) audit certificate 審計(jì)證書 audit Law 審計(jì)法 auditing firm 審計(jì)公司 auditor 審計(jì)師 authorized 法定的 經(jīng)審定的 authorized agent 全權(quán)代理人 authorized bank 指定銀行 授權(quán)銀行 authorized capital 法定資本 authorized representative 受權(quán)代表 authorized stock 核定股份 auxiliary account 輔助帳戶 available 可用的 可得到的 available assets 可用資產(chǎn) available resources 可用資源 average 平均數(shù) average asset life 平均資產(chǎn)壽命 average cost 平均成本 average earned ratio 平均收益率 average index number 平均指數(shù) average rate of profit 平均利潤(rùn)率 average rate of return 平均報(bào)酬率 avoidable cost 可避免成本 bad 壞的 bad account 壞帳 呆帳 bad debt loss 壞帳損失 20 277 財(cái)財(cái)務(wù)務(wù)會(huì)會(huì)計(jì)計(jì)英英語語 英英文文 中中文文 bad debt recovey 呆壞帳收回 bad debts 壞賬 bad title 失效產(chǎn)權(quán) balance 余額 結(jié)余 差額 平衡 balance budget 平衡預(yù)算 balance sheet 資產(chǎn)負(fù)債表 balance sheet accounts 資產(chǎn)負(fù)債賬戶 balance sheet audit 資產(chǎn)負(fù)債表審計(jì) bank 銀行 bank account 銀行帳戶 bank account balance 銀行存款余額 bank balance sheet 銀行財(cái)務(wù)狀況表 bank credit 銀行信貸 bank debt 銀行債務(wù) bank discount rate 銀行貼現(xiàn)率 bank interest 銀行利息 bank line 銀行信用額度 bank loan 銀行借款 bank rate 銀行貼現(xiàn)率 bank s buying rate 銀行買價(jià) bank s selling rate 銀行賣價(jià) banker s L C 銀行信用證 banking institution 金融機(jī)構(gòu) bankrupt s assets 破產(chǎn)者的財(cái)產(chǎn) bankruptcy administrator 破產(chǎn)管理人 bargain 議價(jià) 討價(jià)還價(jià) basic 基本的 基礎(chǔ) basic account 基本帳戶 basic accounting unit 基本核算單位 bear account 空頭帳戶 bearer cheque 不記名支票 below par 低于票面價(jià)值 beneficiaries 受益人 benefit 利益 受益 福利 津貼 benefit fund for employees 職工福利基金 benefit program 福利計(jì)劃 benefited 受益的 benefited party 受益方 bid bond 投標(biāo)押金 bid price 買方出價(jià) big ticket items 大額項(xiàng)目 bill 票據(jù) 帳單 發(fā)票 鈔票 bill and collect 開票和收款 bill at usance 遠(yuǎn)期匯票 bill on demand 即期匯票 bill receivable account 應(yīng)收票據(jù)帳戶 blank 空白的 21 277 財(cái)財(cái)務(wù)務(wù)會(huì)會(huì)計(jì)計(jì)英英語語 英英文文 中中文文 blank cheque 空白支票 blank endorsement 無記名背書 board of audit 審計(jì)委員會(huì) bonded 保稅的 有抵押的 bonds payable 公司債券 bonus 獎(jiǎng)金 紅利 津貼 bonus issue 發(fā)放紅利股 bonus share 分紅股 紅利股 book 書籍 帳簿 記帳 定票 訂貨 book debt 帳面負(fù)債 book depreciation 帳面折舊 book income 賬面收入 book inventory 帳面庫存 book loses 賬面虧損 book of account 會(huì)計(jì)賬簿 帳簿 book of chronological entry 序時(shí)賬簿 book profit 帳面利潤(rùn) book value per share 每股帳面價(jià)值 book entry securities 記帳證券 bookkeeping 簿記 bookkeeping methods 記賬方法 borrow 借入 borrow money on credit 信用借款 borrowed 借入的 borrowed capital 借入資本 borrowed funds 借入資金 borrowed reserve 借入準(zhǔn)備金 borrower 借款人 borrowing 借款 借用 borrowing cost 借款成本 借債成本 borrowing limit 借款限額 borrowing rate 借款利率 bound book 訂本式賬簿 branch 分支機(jī)構(gòu) 分公司 分行 brand 商標(biāo) 牌號(hào) brand equity 商標(biāo)資產(chǎn) 品牌資本 brand mark 商標(biāo) brand value 商標(biāo)價(jià)值 breakdown 按細(xì)目分類 break even analysis 損益兩平分析 break even point 損益兩平點(diǎn) broker fee 經(jīng)紀(jì)人費(fèi) budget 預(yù)算 budget accounting 預(yù)算會(huì)計(jì) budget planning 編制預(yù)算 budgetary 預(yù)算的 budgetary account 預(yù)算帳戶 22 277 財(cái)財(cái)務(wù)務(wù)會(huì)會(huì)計(jì)計(jì)英英語語 英英文文 中中文文 budgetary revenue 預(yù)算收入 budgeted costs 預(yù)算成本 business assets 營(yíng)業(yè)資產(chǎn) business capital 企業(yè)資本 business credit 商業(yè)貸款 business report 營(yíng)業(yè)報(bào)告書 損益計(jì)算表 business tax 營(yíng)業(yè)稅 buy in stock 購入股票 buying price 買價(jià) by product costing 副產(chǎn)品成本計(jì)算 call for bid 招標(biāo) callable bond 通知償還債券 cancel 取消 作廢 cancel a debt 銷帳 cancelability 可撤銷性 cancelable 可撤銷的 canceled 已注銷 已取消 cancellation 注銷 解約 cancellation amount 注銷金額 capacity 能力 資格 capacity to p