會(huì)計(jì)英漢詞典-非常實(shí)用

1、.：.；1AAA 美國(guó)會(huì)計(jì)學(xué)會(huì)2Abacus雜志3abacus 算盤4Abandonment廢棄,報(bào)廢;委付5abandonment value 廢棄價(jià)值6abatement減免沖銷7ability to service debt 償債才干8abnormal cost 異常本錢9abnormal spoilage 異常損耗10above par 超越票面價(jià)值11above the line線上工程12absolute amount 絕對(duì)數(shù),絕對(duì)金額13absolute endorsement 絕對(duì)背書14absolute insolvency 絕對(duì)無力償付15absolute priority

2、 絕對(duì)優(yōu)先求償權(quán)16absolute value 絕對(duì)值17absorb 攤配,轉(zhuǎn)并18absorption account 攤配賬戶,轉(zhuǎn)并賬戶19absorption costing 攤配本錢計(jì)算法20abstract 摘要表21abuse 濫用職權(quán)22abuse of tax shelter 濫用避稅工程23ACCA特許公認(rèn)會(huì)計(jì)師公會(huì)24accelerated cost recovery system 加速本錢收回制度25accelerated depreciation method 加速折舊法,快速折舊法26acceleration clause 加速償付條款,提早償付條款27accep

3、tance承兌已承兌票據(jù)驗(yàn)收28acceptance bill 承兌票據(jù)29acceptance register 承兌票據(jù)登記簿30acceptance sampling驗(yàn)收抽樣31access time 存取時(shí)間32accommodation 融通33accommodation bill 融通票據(jù)34accommodation endorsement 融通背書35account賬戶,會(huì)計(jì)科目賬簿,報(bào)表賬目,賬項(xiàng)記賬36accountability 運(yùn)營(yíng)責(zé)任,會(huì)計(jì)責(zé)任37accountability unit 責(zé)任單位38Accountancy 雜志39accountancy 會(huì)計(jì)40acc

4、ountant 會(huì)計(jì)員,會(huì)計(jì)師41accountant general 會(huì)計(jì)主任,總會(huì)計(jì)42accounting in charge 主管會(huì)計(jì)師43accountant,s legal liability 會(huì)計(jì)師的法律責(zé)任44accountant,s report 會(huì)計(jì)師報(bào)告45accountant,s responsibility 會(huì)計(jì)師職責(zé)46account form 賬戶式,賬式47accounting會(huì)計(jì)會(huì)計(jì)學(xué)48accounting assumption 會(huì)計(jì)假定,會(huì)計(jì)假設(shè)49accounting basis 會(huì)計(jì)基準(zhǔn),會(huì)計(jì)根本方法50accounting changes 會(huì)計(jì)變卦5

5、1accounting concept 會(huì)計(jì)概念52accounting control 會(huì)計(jì)控制53accounting convention 會(huì)計(jì)常規(guī),會(huì)計(jì)慣例54accounting corporation 會(huì)計(jì)公司55accounting cycle 會(huì)計(jì)循環(huán)56accounting data 會(huì)計(jì)數(shù)據(jù)57accounting doctrine 會(huì)計(jì)信條58accounting document 會(huì)計(jì)憑證59accounting elements 會(huì)計(jì)要素60accounting entity 會(huì)計(jì)主體,會(huì)計(jì)個(gè)體61accounting entry 會(huì)計(jì)分錄62accounting e

6、quation 會(huì)計(jì)等式63accounting event 會(huì)計(jì)事項(xiàng)64accounting exposure 會(huì)計(jì)暴露,會(huì)計(jì)暴露風(fēng)險(xiǎn)65accounting firm 會(huì)計(jì)事務(wù)所66Accounting Hall of Fame 會(huì)計(jì)名人堂67accounting harmonization 會(huì)計(jì)協(xié)調(diào)化68accounting identity 會(huì)計(jì)恒等式69accounting income 會(huì)計(jì)收益70accounting information 會(huì)計(jì)信息71accounting information system 會(huì)計(jì)信息系統(tǒng)72accounting internationaliz

7、ation 會(huì)計(jì)國(guó)際化73accounting journals 會(huì)計(jì)雜志74accounting legislation 會(huì)計(jì)法規(guī)75accounting manual 會(huì)計(jì)手冊(cè)76accounting objective 會(huì)計(jì)目的77accounting period 會(huì)計(jì)期78accounting policies 會(huì)計(jì)政策79accounting postulate 會(huì)計(jì)假設(shè)80accounting practice 會(huì)計(jì)實(shí)務(wù)81accounting principle 會(huì)計(jì)原那么82Accounting Principle Board 會(huì)計(jì)原那么委員會(huì)83accounting pro

8、cedures 會(huì)計(jì)程序84accounting profession 會(huì)計(jì)職業(yè),會(huì)計(jì)專業(yè)85accounting rate of return 會(huì)計(jì)收益率86accounting records 會(huì)計(jì)記錄,會(huì)計(jì)簿籍87Accounting Review 88accounting rules 會(huì)計(jì)規(guī)那么89Accounting Series Release 90accounting service 會(huì)計(jì)效力91accounting software 會(huì)計(jì)軟件92accounting standard 會(huì)計(jì)規(guī)范,會(huì)計(jì)準(zhǔn)那么93accounting standardization 會(huì)計(jì)規(guī)范化94A

9、ccounting Standards Board 會(huì)計(jì)準(zhǔn)那么委員會(huì)(英)95Accounting Standards Committee 會(huì)計(jì)準(zhǔn)那么委員會(huì)(英)96accounting system會(huì)計(jì)制度會(huì)計(jì)系統(tǒng)97accounting technique 會(huì)計(jì)技術(shù)98accounting theory 會(huì)計(jì)實(shí)際99accounting transaction 會(huì)計(jì)業(yè)務(wù),會(huì)計(jì)賬務(wù)100Accounting Trend and Techniques 101accounting unit 會(huì)計(jì)單位102accounting valuation 會(huì)計(jì)計(jì)價(jià)103accounting year 會(huì)計(jì)

10、年度104accounts 會(huì)計(jì)賬簿,會(huì)計(jì)報(bào)表105account sales 承銷清單,承銷報(bào)告單106accounts payable 應(yīng)付賬款107accounts receivable 應(yīng)收賬款108accounts receivable aging schedule 應(yīng)收賬款賬齡分析表109accounts receivable assigned 已轉(zhuǎn)讓應(yīng)收賬款110accounts receivable collection period應(yīng)收賬款收款期111accounts receivable discounted 已貼現(xiàn)應(yīng)收賬款112accounts receivable fi

11、nancing 應(yīng)收賬款籌資,應(yīng)收賬款融資113accounts receivable management 應(yīng)收賬款管理114accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)率,應(yīng)收賬款周轉(zhuǎn)次數(shù)115accretion 增殖116accrual basis accounting 應(yīng)計(jì)制會(huì)計(jì),權(quán)責(zé)發(fā)生制會(huì)計(jì)117accrued asset 應(yīng)計(jì)資產(chǎn)118accrued expense 應(yīng)計(jì)費(fèi)用119accrued liability 應(yīng)計(jì)負(fù)債120accrued revenue 應(yīng)計(jì)收入121accumulated depreciation 累計(jì)折舊122accumula

12、ted dividend 累計(jì)股利123accumulated earnings tax 累積盈余稅,累積收益稅124accumulation 累積,累計(jì)125acid test ratio 酸性實(shí)驗(yàn)比率126acquired company 被盤購(gòu)公司,被兼并公司127acquisition 購(gòu)置,盤購(gòu)128acquisition accounting 盤購(gòu)會(huì)計(jì)129acquisition cost 購(gòu)置本錢130acquisition decision 購(gòu)置決策131acquisition excess 盤購(gòu)超支132acquisition surplus 盤購(gòu)盈余133across-th

13、e-board 全面調(diào)整134ACT 預(yù)交公司稅act 法案,法規(guī)action 起訴,訴訟active account 活動(dòng)賬戶active assets 活動(dòng)資產(chǎn)activity 業(yè)務(wù)活動(dòng),作業(yè)140activity account 作業(yè)賬戶141activity accounting 作業(yè)會(huì)計(jì)142activity ratio 業(yè)務(wù)活動(dòng)比率143activity variance 業(yè)務(wù)活動(dòng)量差別144act of bankruptcy 破產(chǎn)法145act of company 公司法146act of God 天災(zāi),不可抗力147actual capital 實(shí)踐資本148actual v

14、alue 實(shí)踐價(jià)值149actual wage 實(shí)踐工資150added value 增值151added value statement 增值表152added value tax 增值稅153addition 增置,擴(kuò)建154additional depreciation 附加折舊,補(bǔ)提折舊155additional paid-in capital 附加實(shí)繳資本156additional tax 附加稅157adequate disclosure 充分披露158adjunct account 附加賬戶159adjustable-rate bond 可調(diào)整利率債券160adjusted gr

15、oss income 調(diào)整后收益總額,調(diào)整后所得總額161adjusted trial balance 調(diào)整后試算表162adjusting entry 調(diào)整分錄163adjustment 調(diào)整164adjustment account 調(diào)整賬戶165adjustment bond 調(diào)整債券166administrative accounting 行政管理睬計(jì)167administrative budget 行政管理預(yù)算168administrative expense行政管理費(fèi)用169ADR 資產(chǎn)折舊年限幅度170ad valorem tax 從價(jià)稅171advance 預(yù)付款,墊付款172

16、advance corporation tax 預(yù)交公司稅173advances from customers 預(yù)收客戶款174advance to suppliers 預(yù)付貨款175adventure 投機(jī)運(yùn)營(yíng),短期運(yùn)營(yíng)176adverse opinion 反面意見,否認(rèn)意見177adverse variance 不利差別,逆差178advisory services咨詢效力179affiliated company 聯(lián)營(yíng)公司180affiliation 聯(lián)營(yíng)181after closing trial balance 結(jié)賬后試算表182after cost 售后本錢183after dat

17、e 出票后兌付184after sight 見票后兌付185after-tax 稅后186AGA 政府會(huì)計(jì)師結(jié)合會(huì)187age 壽命,賬齡,資產(chǎn)運(yùn)用年限188age allowance年齡減免189age analysis 賬齡分析190agency 代理,代理關(guān)系191agency commission 代理傭金192agency fund 代管基金193agenda 議事日程,備忘錄194agent 代理商,代理人195aggregate balance sheet 合并資產(chǎn)負(fù)債表196aggregate income statement 合并損益表197AGI 調(diào)整后收益總額,調(diào)整后所得

18、總額198aging of accounts receivable應(yīng)收賬款賬齡分析199aging schedule 賬齡表200agio 貼水,折價(jià)201agiotage 匯兌業(yè)務(wù),兌換業(yè)務(wù)202AGM 年度股東大會(huì)203agreement 協(xié)議204agreement of partnership 合伙協(xié)議205AICPA 美國(guó)注冊(cè)公共會(huì)計(jì)師協(xié)會(huì)206AIS 會(huì)計(jì)信息系統(tǒng)207all capital earnings rate 資本總額收益率208all-inclusive income concept 總括收益概念209allocation 分?jǐn)?分配210allocation crit

19、eria分配規(guī)范211allotment分配,撥付分配數(shù),撥付數(shù)212allowance備抵折讓津貼213allowance for bad debts 呆賬備抵214allowance for depreciation 折舊備抵賬戶215allowance method 備抵法216all-purpose financial statement 通用財(cái)務(wù)報(bào)表,通用會(huì)計(jì)報(bào)表217alpha risk 阿爾法風(fēng)險(xiǎn),第一種審計(jì)風(fēng)險(xiǎn)218altered check 涂改支票219alternative accounting methods 可選擇性會(huì)計(jì)方法220alternative proposa

20、ls 替代方案,備選方案221amalgamation 企業(yè)合并222American Accounting Association 美國(guó)會(huì)計(jì)學(xué)會(huì)223American depository receipts 美國(guó)銀行證券存單,美國(guó)銀行證券托存收據(jù)224American Institute of Certified Public Accountants 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì),美國(guó)注冊(cè)公共會(huì)計(jì)師協(xié)會(huì)225American option 美式期權(quán)226American Stock Exchange 美國(guó)股票買賣所227amortization攤銷攤還228amortized cost 攤余本錢229

21、amount 金額,合計(jì)230amount differ 金額不符231amount due 到期金額232amount of 1 dollar 1元的本利和233analysis 分析234analyst分析師235analytical review 分析性檢查236annual audit 年度審計(jì)237annual closing 年度結(jié)賬238annual general meeting 年度股東大會(huì)239annualize 按年折算240annualized net present value 折算年度凈現(xiàn)值241annual report 年度報(bào)告242annuity 年金243a

22、nnuity due期初年金244annuity in advance預(yù)付年金245annuity in arrears遲付年金246annuity method of depreciation 年金折舊法247antedate 填早日期248anticipation 估計(jì),預(yù)列249anti-dilution clause 防止稀釋條款250anti-pollution investment 消除污染投資251anti-profiteering tax 反暴利稅252anti-tax avoidance 反避稅253anti-trust legislation 反遷延斯立法254A/P 應(yīng)付

23、賬款255APB 會(huì)計(jì)原那么委員會(huì)256APB Opinion 257Application懇求,懇求書258applied overhead 已分配間接費(fèi)用259appraisal 估價(jià)260appraisal capital 評(píng)價(jià)資本261appraisal surplus 估價(jià)盈余262appraiser 估價(jià)員,估價(jià)師263appreciation 增值264appropriated retained earnings 已撥定留存收益,已指定用途留存收益265appropriation 撥款,指撥經(jīng)費(fèi)266appropriation account 撥款賬戶留存收益分配賬戶267app

24、ropriation budget撥款預(yù)算268approval 核定,審批269approved account 核定賬戶270approved bond 核定債券271A/R 應(yīng)收賬款272arbitrage 套利,套匯273arbitrage transaction 套利業(yè)務(wù),套匯業(yè)務(wù)274arbitration 仲裁,公斷275arithmetical error 算術(shù)誤差276arm,s-length price 正常價(jià)錢,公正價(jià)錢277arm,s-length transaction 一臂之隔買賣,正常買賣278ARR 會(huì)計(jì)收益率279arrears拖欠,欠款遲付280arrest

25、ment 財(cái)富扣押281Authur Anderson & Co. 約瑟安德森會(huì)計(jì)師事務(wù)所,安達(dá)信會(huì)計(jì)師事務(wù)所282article 文件條文,合同條款283articles of incorporation公司章程284articles of partnership 合伙契約285articulate 環(huán)接286articulated concept 環(huán)接觀念287artificial intelligence 人工智能288ASB 審計(jì)準(zhǔn)那么委員會(huì)289ASE美國(guó)股票買賣所290Asian Development Bank 亞洲開發(fā)銀行291Asian dollar 亞洲美圓292askin

26、g price 索價(jià),賣方報(bào)價(jià)293assessed value 估定價(jià)值294assessment估定,查定特別稅捐,特別攤派稅捐295asset 資產(chǎn)296asset cover 資產(chǎn)擔(dān)保,資產(chǎn)保證297asset depreciation range 資產(chǎn)折舊年限幅度298asset-liability view 資產(chǎn)負(fù)債觀念299asset quality 資產(chǎn)質(zhì)量300asset retirement 資產(chǎn)退役,資產(chǎn)報(bào)廢301asset revaluation 資產(chǎn)重估價(jià)302asset stripping 資產(chǎn)剝離,資產(chǎn)拆賣303asset structure 資產(chǎn)構(gòu)造304ass

27、et turnover 資產(chǎn)周轉(zhuǎn)率305asset valuation 資產(chǎn)計(jì)價(jià)306assignment of accounts receivable 應(yīng)收賬款轉(zhuǎn)讓307associated company 聯(lián)屬公司,附屬公司308Association of Government Accounting 政府會(huì)計(jì)師協(xié)會(huì)309assumed liability 承當(dāng)債務(wù),承付債務(wù)310AT 稅后311at cost 按本錢312at par 按票面額,平價(jià)313at sight 見票兌付,即期兌付314attached account 被查封賬戶315attachment 扣押,查封316at

28、test證明,驗(yàn)證317attestation 證明書,鑒定書318audit 審核,審計(jì)319auditability 可審核性320audit committee 審計(jì)委員會(huì)321audit coverage審計(jì)范圍322audited financial statement 審定財(cái)務(wù)報(bào)表,審定會(huì)計(jì)報(bào)表323audit evidence審計(jì)證據(jù),審計(jì)憑證324Audit Guides 325auditing審計(jì)審計(jì)學(xué)326auditing procedure 審計(jì)程序327auditing process審計(jì)過程328auditing standard 審計(jì)規(guī)范,審計(jì)準(zhǔn)那么329Audit

29、ing Standards Board審計(jì)準(zhǔn)那么委員會(huì)330Auditor審計(jì)員,審計(jì)師331auditor general審計(jì)主任,總審計(jì)332auditor,s legal liability 審計(jì)師法律責(zé)任333auditor,s opinion 審計(jì)師意見書334auditor,s report 審計(jì)師報(bào)告,查賬報(bào)告335audit program 審計(jì)任務(wù)方案336audit report 審計(jì)報(bào)告337audit risk 審計(jì)風(fēng)險(xiǎn)338audit sampling 審計(jì)抽樣339audit software 審計(jì)軟件340audit test審計(jì)抽查341audit trail審

30、計(jì)脈絡(luò),審計(jì)線索342audit working paper 審計(jì)任務(wù)底稿343authorized capital stock 核定股本,法定股本344automated clearing house 自動(dòng)票據(jù)交換所345automated teller machine 自動(dòng)取款機(jī)346automatic transfer service 自動(dòng)轉(zhuǎn)賬效力347available asset 可用資產(chǎn)348available inventory 可用存貨349average balance 平均余額350average collection period 平均收款期351average cost

31、平均本錢352average-cost method 平均本錢法353average inventory 平均存貨,平均庫存354average life 平均壽命,平均運(yùn)用年限355average payment period (of accounts payable) 應(yīng)付賬款平均付款期356average rate of return 平均收益率357averages 股票價(jià)錢平均指數(shù)358avoidable cost 可防止本錢359back charge 欠費(fèi)費(fèi)用360back date 倒填日期,填早日期361backed bill 背書票據(jù)362back-end load后期負(fù)擔(dān)363backer票據(jù)擔(dān)保人財(cái)務(wù)支持人364backlog depreciation 欠提折舊365back order 欠交訂貨366back pay 欠付工資367back tax 欠交稅款368back-to-back credit 對(duì)開信譽(yù)證369back-to-back loan對(duì)銷貸款370back wardation 倒價(jià)371backward integratio