会计专业英语概述.docx

*ERPEnterprise Resource Planning企业资源计划系统1AAA 美国会计学会2Abacus算盘杂志3abacus 算盘4Abandonment废弃,报废;委付5abandonment value 废弃价值6abatement减免冲销7ability to service debt 偿债能力8abnormal cost 异常成本9abnormal spoilage 异常损耗10above par 超过票面价值11above the line线上项目12absolute amount 绝对数,绝对金额13absolute endorsement 绝对背书14absolute insolvency 绝对无力偿付15absolute priority 绝对优先求偿权16absolute value 绝对值17absorb 摊配,转并18absorption account 摊配账户,转并账户19absorption costing 摊配成本计算法20abstract 摘要表21abuse 滥用职权22abuse of tax shelter 滥用避税项目23ACCA特许公认会计师公会24accelerated cost recovery system 加速成本收回制度25accelerated depreciation method 加速折旧法,快速折旧法26acceleration clause 加速偿付条款,提前偿付条款27acceptance承兑已承兑票据验收28acceptance bill 承兑票据29acceptance register 承兑票据登记簿30acceptance sampling验收抽样31access time 存取时间32accommodation 融通33accommodation bill 融通票据34accommodation endorsement 融通背书35account账户,会计科目账簿,报表账目,账项记账36accountability 经营责任,会计责任37accountability unit 责任单位38Accountancy 会计杂志39accountancy 会计40accountant 会计员,会计师41accountant general 会计主任,总会计42accounting in charge 主管会计师43accountant,s legal liability 会计师的法律责任44accountant,s report 会计师报告45accountant,s responsibility 会计师职责46account form 账户式,账式47accounting会计会计学48accounting assumption 会计假定,会计假设49accounting basis 会计基准,会计基本方法50accounting changes 会计变更51accounting concept 会计概念52accounting control 会计控制53accounting convention 会计常规,会计惯例54accounting corporation 会计公司55accounting cycle 会计循环56accounting data 会计数据57accounting doctrine 会计信条58accounting document 会计凭证59accounting elements 会计要素60accounting entity 会计主体,会计个体61accounting entry 会计分录62accounting equation 会计等式63accounting event 会计事项64accounting exposure 会计暴露,会计暴露风险65accounting firm 会计事务所66Accounting Hall of Fame 会计名人堂67accounting harmonization 会计协调化68accounting identity 会计恒等式69accounting income 会计收益70accounting information 会计信息71accounting information system 会计信息系统72accounting internationalization 会计国际化73accounting journals 会计杂志74accounting legislation 会计法规75accounting manual 会计手册76accounting objective 会计目标77accounting period 会计期78accounting policies 会计政策79accounting postulate 会计假设80accounting practice 会计实务81accounting principle 会计原则82Accounting Principle Board 会计原则委员会83accounting procedures 会计程序84accounting profession 会计职业,会计专业85accounting rate of return 会计收益率86accounting records 会计记录,会计簿籍87Accounting Review 会计评论88accounting rules 会计规则89Accounting Series Release 会计公告文件90accounting service 会计服务91accounting software 会计软件92accounting standard 会计标准,会计准则93accounting standardization 会计标准化94Accounting Standards Board 会计准则委员会(英)95Accounting Standards Committee 会计准则委员会(英)96accounting system会计制度会计系统97accounting technique 会计技术98accounting theory 会计理论99accounting transaction 会计业务,会计账务100Accounting Trend and Techniques 会计趋势和会计技术101accounting unit 会计单位102accounting valuation 会计计价103accounting year 会计年度104accounts 会计账簿,会计报表105account sales 承销清单,承销报告单106accounts payable 应付账款107accounts receivable 应收账款108accounts receivable aging schedule 应收账款账龄分析表109accounts receivable assigned 已转让应收账款110accounts receivable collection period应收账款收款期111accounts receivable discounted 已贴现应收账款112accounts receivable financing 应收账款筹资,应收账款融资113accounts receivable management 应收账款管理114accounts receivable turnover 应收账款周转率,应收账款周转次数115accretion 增殖116accrual basis accounting 应计制会计,权责发生制会计117accrued asset 应计资产118accrued expense 应计费用119accrued liability 应计负债120accrued revenue 应计收入121accumulated depreciation 累计折旧122accumulated dividend 累计股利123accumulated earnings tax 累积盈余税,累积收益税124accumulation 累积,累计125acid test ratio 酸性试验比率126acquired company 被盘购公司,被兼并公司127acquisition 购置,盘购128acquisition accounting 盘购会计129acquisition cost 购置成本130acquisition decision 购置决策131acquisition excess 盘购超支132acquisition surplus 盘购盈余133across-the-board 全面调整134ACT 预交公司税135act 法案,法规136action 起诉,诉讼137active account 活动账户138active assets 活动资产139activity 业务活动,作业140activity account 作业账户141activity accounting 作业会计142activity ratio 业务活动比率143activity variance 业务活动量差异144act of bankruptcy 破产法145act of company 公司法146act of God 天灾,不可抗力147actual capital 实际资本148actual value 实际价值149actual wage 实际工资150added value 增值151added value statement 增值表152added value tax 增值税153addition 增置,扩建154additional depreciation 附加折旧,补提折旧155additional paid-in capital 附加实缴资本156additional tax 附加税157adequate disclosure 充分披露158adjunct account 附加账户159adjustable-rate bond 可调整利率债券160adjusted gross income 调整后收益总额,调整后所得总额161adjusted trial balance 调整后试算表162adjusting entry 调整分录163adjustment 调整164adjustment account 调整账户165adjustment bond 调整债券166administrative accounting 行政管理会计167administrative budget 行政管理预算168administrative expense行政管理费用169ADR 资产折旧年限幅度170ad valorem tax 从价税171advance 预付款,垫付款172advance corporation tax 预交公司税173advances from customers 预收客户款174advance to suppliers 预付货款175adventure 投机经营,短期经营176adverse opinion 反面意见,否定意见177adverse variance 不利差异,逆差178advisory services咨询服务179affiliated company 联营公司180affiliation 联营181after closing trial balance 结账后试算表182after cost 售后成本183after date 出票后兑付184after sight 见票后兑付185after-tax 税后186AGA 政府会计师联合会187age 寿命,账龄,资产使用年限188age allowance年龄减免189age analysis 账龄分析190agency 代理,代理关系191agency commission 代理佣金192agency fund 代管基金193agenda 议事日程,备忘录194agent 代理商,代理人195aggregate balance sheet 合并资产负债表196aggregate income statement 合并损益表197AGI 调整后收益总额,调整后所得总额198aging of accounts receivable应收账款账龄分析199aging schedule 账龄表200agio 贴水,折价201agiotage 汇兑业务,兑换业务202AGM 年度股东大会203agreement 协议204agreement of partnership 合伙协议205AICPA 美国注册公共会计师协会206AIS 会计信息系统207all capital earnings rate 资本总额收益率208all-inclusive income concept 总括收益概念209allocation 分摊,分配210allocation criteria分配标准211allotment分配,拨付分配数,拨付数212allowance备抵折让津贴213allowance for bad debts 呆账备抵214allowance for depreciation 折旧备抵账户215allowance method 备抵法216all-purpose financial statement 通用财务报表,通用会计报表217alpha risk 阿尔法风险,第一种审计风险218altered check 涂改支票219alternative accounting methods 可选择性会计方法220alternative proposals 替代方案,备选方案221amalgamation 企业合并222American Accounting Association 美国会计学会223American depository receipts 美国银行证券存单,美国银行证券托存收据224American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会225American option 美式期权226American Stock Exchange 美国股票交易所227amortization摊销摊还228amortized cost 摊余成本229amount 金额,合计230amount differ 金额不符231amount due 到期金额232amount of 1 dollar 1元的本利和233analysis 分析234analyst分析师235analytical review 分析性检查236annual audit 年度审计237annual closing 年度结账238annual general meeting 年度股东大会239annualize 按年折算240annualized net present value 折算年度净现值241annual report 年度报告242annuity 年金243annuity due期初年金244annuity in advance预付年金245annuity in arrears迟付年金246annuity method of depreciation 年金折旧法247antedate 填早日期248anticipation 预计,预列249anti-dilution clause 防止稀释条款250anti-pollution investment 消除污染投资251anti-profiteering tax 反暴利税252anti-tax avoidance 反避税253anti-trust legislation 反拖拉斯立法254A/P 应付账款255APB 会计原则委员会256APB Opinion 会计原则委员会意见书257Application申请,申请书258applied overhead 已分配间接费用259appraisal 估价260appraisal capital 评估资本261appraisal surplus 估价盈余262appraiser 估价员,估价师263appreciation 增值264appropriated retained earnings 已拨定留存收益,已指定用途留存收益265appropriation 拨款,指拨经费266appropriation account 拨款账户留存收益分配账户267appropriation budget拨款预算268approval 核定,审批269approved account 核定账户270approved bond 核定债券271A/R 应收账款272arbitrage 套利,套汇273arbitrage transaction 套利业务,套汇业务274arbitration 仲裁,公断275arithmetical error 算术误差276arm,s-length price 正常价格,公正价格277arm,s-length transaction 一臂之隔交易,正常交易278ARR 会计收益率279arrears拖欠,欠款迟付280arrestment 财产扣押281Authur Anderson & Co. 约瑟安德森会计师事务所,安达信会计师事务所282article 文件条文,合同条款283articles of incorporation公司章程284articles of partnership 合伙契约285articulate 环接286articulated concept 环接观念287artificial intelligence 人工智能288ASB 审计准则委员会289ASE美国股票交易所290Asian Development Bank 亚洲开发银行291Asian dollar 亚洲美元292asking price 索价,卖方报价293assessed value 估定价值294assessment估定,查定特别税捐,特别摊派税捐295asset 资产296asset cover 资产担保,资产保证297asset depreciation range 资产折旧年限幅度298asset-liability view 资产负债观念299asset quality 资产质量300asset retirement 资产退役,资产报废301asset revaluation 资产重估价302asset stripping 资产剥离,资产拆卖303asset structure 资产结构304asset turnover 资产周转率305asset valuation 资产计价306assignment of accounts receivable 应收账款转让307associated company 联属公司,附属公司308Association of Government Accounting 政府会计师协会309assumed liability 承担债务,承付债务310AT 税后311at cost 按成本312at par 按票面额,平价313at sight 见票兑付,即期兑付314attached account 被查封账户315attachment 扣押,查封316attest证明,验证317attestation 证明书,鉴定书318audit 审核,审计319auditability 可审核性320audit committee 审计委员会321audit coverage审计范围322audited financial statement 审定财务报表,审定会计报表323audit evidence审计证据,审计凭证324Audit Guides 审计指南325auditing审计审计学326auditing procedure 审计程序327auditing process审计过程328auditing standard 审计标准,审计准则329Auditing Standards Board审计准则委员会330Auditor审计员,审计师331auditor general审计主任,总审计332auditor,s legal liability 审计师法律责任333auditor,s opinion 审计师意见书334auditor,s report 审计师报告,查账报告335audit program 审计工作计划336audit report 审计报告337audit risk 审计风险338audit sampling 审计抽样339audit software 审计软件340audit test审计抽查341audit trail审计脉络,审计线索342audit working paper 审计工作底稿343authorized capital stock 核定股本,法定股本344automated clearing house 自动票据交换所345automated teller machine 自动取款机346automatic transfer service 自动转账服务347available asset 可用资产348available inventory 可用存货349average balance 平均余额350average collection period 平均收款期351average cost平均成本352average-cost method 平均成本法353average inventory 平均存货,平均库存354average life 平均寿命,平均使用年限355average payment period (of accounts payable) 应付账款平均付款期356average rate of return 平均收益率357averages 股票价格平均指数358avoidable cost 可避免成本359back charge 欠费费用360back date 倒填日期,填早日期361backed bill 背书票据362back-end load后期负担363backer票据担保人财务支持人364backlog depreciation 欠提折旧365back order 欠交订货366back pay 欠付工资367back tax 欠交税款368back-to-back credit 对开信用证369back-to-back loan对销贷款370back wardation 倒价371backward integration 逆向合并372bad check 空头支票373bad debt 呆账,呆账账户374bad debt account 呆账账户375bad debt expense 呆账费用376bad debt ratio 呆账比率377bad debt recovery 呆账收回378bailment 寄销,寄托379bailout 抽资380bailout period 投资返还期381balance余额平衡382balance budget 平衡预算383balance due 结欠余额384balance fund 平衡基金385balance of account 账户余额386balance of payment 国际收支差额387balance of retained earnings 留存收益余额388balance sheet 资产负债表389balance sheet account 资产负债表账户390balance sheet analysis 资产负债表分析391balance sheet audit 资产负债表审计392balance sheet date 结账日期393balance sheet ratio 资产负债表比率394balance sheet total 资产负债表总额395balloon payment 漂浮式付款396bank 银行397bank(er,s) acceptance 银行承兑,银行承兑汇票398bank balance 银行存款余额399bankbook 存折400bank charge 银行手续费401bank checking account 银行支票账户,银行活期存款账户402bank confirmation 银行证明信函403bank credit银行信用,银行信贷404bank custody 银行保险库405bank draft银行汇票406banker银行家银行407bank failure 银行倒闭408bank loan 银行贷款409bank overdraft银行透支410bank reconciliation statement银行对账单,银行存款调节表411bank reference银行征信信函412bank run 银行挤兑413bankruptcy 破产414bankruptcy act 破产法415bankruptcy cost 破产成本416bankruptcy court 破产法院417bankruptcy prediction破产判断418Bankruptcy Reform Act of 1978 1978年破产改革法419bank transfer 银行汇兑业务,银行转账业务420bargain合同,谈判廉价货421bargain money定金422bargain purchase option承租人优先购置权423bargain renewed option承租人优先续租权424bargain sale 廉价销售425barometers 经济晴雨表,经济指标426barometers stock晴雨表股票427barter 以货易货428barter transaction 易货业务429base 基数430base period 基期431base price 基价432base rate 基础利率433base stock 基础存量434BASIC 基础语言435basic earnings per share 每股基础收益436basis 基准437basis of accounting 会计基准,会计方法438basis of taxation 计税基准439basis point 基点440basket purchase 整套采购,总价采购441batch costing 分批成本计算法442batch processing 分批处理,分批数据处理443B/D 过次页444B/E汇票445BE analysis 损益分界分析,保本分析446bear承担,负担卖空者,空头447bearer 持票人448bearer bond 不记名债券449bearer draft 不记名汇票450bear interest 附息,负担利息451bear market 熊市,下跌行情452bear squeeze 榨空头453beating the market 战胜股市454before-separation cost 分离前成本455before-tax income税前收益456Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言457beginning balance 期初余额458beginning inventory 期初存货459bellwether security 领头证券,龙头证券460below par 低于票面价值461below the line 线下项目462beneficial interest受益人权益463beneficial owner 受益权人464beneficiary 受益人,受款人,受赔人465benefit效益,利益福利金,津贴466benefit-cost analysis 效益成本分析467benefit-cost ratio 效益成本比率468benefit fund 福利基金469benefit in kind 实物福利470benefit system 职工福利制度471best-efforts agreement 证券尽力推销协议472beta coefficient 贝塔系数473beta risk 贝塔风险,第二种类型误差474betterment 改造投资,改造工程投资475B/F 余额承前476Bias偏差,偏向性477bid 买价投标478bid bond 投标保证金479bid price买方出价,买价投标价格480big bath 巨额冲销481Big Board 大证券交易所482Big Five 五大会计师事务所483bill汇票,票据通知单,清单账单,发货票484billing 开发票,开账单485billing clerk 开票员486bill of entry 报关单487bill of exchange 汇票488bill of lading 提货单,提单489bill of materials 用料单490bill of sales 销货清单,卖据491bills payable 应付票据492bills receivable 应收票据493B/L 提货单494black market 黑市495black money 黑钱496blank bill of lading 不记名提货单497blank check 空白支票498blank endorsement 不记名背书499blanket mortgage 总括抵押500blanket order 总括订货单501blanket price 总括价格502blind entry 失实分录,未加说明的分录503blind purchase 盲目采购504blue-chip 蓝筹码股票,热门股票505blue-sky laws 蓝天法,股票发行控制法506board chairman 董事长507board minutes 董事会会议记录508board of directors 董事会509board of trade 同业公会,商会510bond债券保证书,保证金忠诚保证511bond conversion 债券兑换512bond discount债券折价513bonded goods 保税货物514bonded warehouse 保税仓库515bond financing 债券筹资516bondholder 债券持有人517bond indenture 债券信托契约,债券契约518bonding company 忠诚担保公司519bond issue cost 债券发行成本520bond premium 债券溢价521bond rating 评定债券等级522bonds outstanding流通在外债券,未偿付债券523bonds payable 应付公司债券524bond yield 债券收益率525bonus 奖金,红利526bonus issue 发行红利股527book账簿账面的记账528book audit 账簿审计529book balance 账面余额530book inventory 账面存货,账面盘存531bookkeeper簿记员,记账员532bookkeeping簿记,记账簿记学533book of final entry 终结分录账簿534book of orginal entry 原始分录账簿535book profit 账面利润,账面盈利536book rate of return 账面收益率537books of accounts 账簿538book value 账面价值539book value per share 每股账面价值540boot 补价541borrowing 借贷,借款542borrowing power借款能力543bottom line 损益表底线,最终财务成果544B/R 应收票据545branch 分支机构,分店546branch accounting 分支机构会计,分店会计547branch current account 分支机构往来账户,分店往来账户548branch ledger 分支机构分类账549brand name 牌号名称,商标名称550breach of contract 违约,违反合同551breach of trust 违反信托552breakdown 分解,按细目分类553break-even analysis 损益分界分析,损益平衡分析554break-even chart 损益分界图表,损益平衡图表555break-even point 损益分界点,损益平衡点556break-up value 拆卖价值557bribes and kickbacks 贿赂和回扣558bridging loan 过渡性贷款559British Accounting Association 英国会计学会560broker 经纪人561brokerage 经纪人佣金562brought down 入次页,过次页563brought forward 承前页564budget 预算565budgetary control 预算控制566budget decision 预算决策567bugeting 预算编制568budget management 预算管理569budget variance 预算差异570buffer stock 保险库存,缓冲存货571bull买空买空者,多头572bullion 金银块,金银条573bull market 牛市,涨市574burden 间接费用575burden rate 间接费用率576business商业,工商业企业经营,营业577business accounting 企业会计578business barometer 工商业指标579business combination 企业合并580business cycle 商业周期,商业循环581business environment 企业环境582business failure 经营失败583business income 企业收益,营业收益584business risk 经营风险,营业风险585business segment 企业分部586business transaction 企业交易,营业业务587business trust 企业经营信托588buy and hold decision 购入和持存决策589buyer,s credit 买方信贷590buying expense 进货费用591buyout 收购股权,收购控制股权592buy over 收买,贿赂593bylaws 公司章程细则594by-product 副产品595CA 特许会计师596cable transfer 电汇597calculation 计算598calculator 计算器599calendar year 日历年度600call 期前偿还,期前兑回催交股款买方期权601callable bond 可提前兑回债券602callable preferred stock 可提前兑回优先股603call loan 活期拆放贷款604call option 股票购买期权605call premium 提前兑回溢价606call price 提前兑回价格607call provision 提前兑回条款608cancelable lease 可取消租约609cancelled check 注销支票610C & F 货价加运费611C & I 货价加保险费612capacity生产能力偿债能力613capacity cost 生产能力成本,经营能力成本614capacity to borrow 借款能力615capacity to contract 订约能力,订约资格616capital 资本金,资本617capital account 资本账户618capital addition 资本增置619capital allowance 资本减免620capital and liabilities ratio 资本负债比率621capital appreciation 资本升值622capital asset 资本性资产623capital asset pricing model 资本性资产计价模型624capital authorized 额定资本,法定资本625cap