专业会计英语词汇大全精华

1、AAA 美国会计学会Abacus 算盘杂志abacus 算盘Abandonment 废弃报废;委付 abandonment value废弃价值abatement减免冲销ability to service debt偿债能力abnormal cost 异常成本 abnormal spoilage 异常损耗 above par超过票面价值above the line线上项目 absolute amount绝对数，绝对金额absolute endorsement 绝对背书 absolute insolvency 绝对无力偿付 absolute priority绝对优先求偿权absolute valu

2、e绝对值absorb摊配，转并absorption account摊配账户，转并账户absorption costing 摊配成本计算法abstract摘要表abuse滥用职权abuse of tax shelter滥用避税项目ACCA特许公认会计师公会accelerated cost recovery system 力口 速成本收回制度accelerated depreciation method 力口速折旧法，快速折旧法acceleration clause加速偿付条款，提前偿付条款acceptance承兑已承兑票据验收acceptance bill 承兑票据acceptance regi

3、ster承兑票据登记簿acceptance sampling验收抽样access time 存取时间 accommodation 融通accommodation bill融通票据accommodation endorsement 融通背书account 账户，会计科目账簿，报表 账目，账项记账accountability经营责任，会计责任accountability unit 责任单位Accountancy 会计杂志 accountancy 会计 accountant会计员，会计师”accountant general”会计主任，总会计accounting in charge主管会计师acco

4、untant,s legal liability 会计师 的法律 责任 accountant,s report 会计师报告accountant,s responsibility 会计师职责 account form 账户式，账式 accounting 会计会计学 accounting assumption 会计假定，会计假设 accounting basis 会计基准，会计基本方法 accounting changes会计变更accounting concept会计概念accounting control 会计控制 accounting convention 会计常规，会计惯例 account

5、ing corporation会计公司accounting cycle会计循环accounting data会计数据accounting doctrine会计信条accounting document会计凭证accounting elements会计要素accounting entity”会计主体，会计个体”accounting entry会计分录accounting equation会计等式accounting event会计事项accounting exposure会计暴露，会计暴露风险accounting firm 会计事务所Accounting Hall of Fame会计名人堂acc

6、ounting harmonization会计协调化accounting identity会计恒等式accounting income会计收益accounting information会计信息accounting information system会计信 息系统accounting internationalization会 计国际化accounting journals会计杂志accounting legislation会计法规accounting manual会计手册accounting objective会计目标accounting period 会计期accounting poli

7、cies会计政策accounting postulate会计假设accounting practice会计实务accounting principle会计原贝 UAccounting Principle Board 会计原则委员 会accounting procedures 会计程序accounting profession”会计职业，会计专业accounting rate of return 会计收益率accounting records 会计记录，会计簿籍 Accounting Review会计评论accounting rules会计规贝 UAccounting Series Releas

8、e 会计公告文 件accounting service 会计服务accounting software会计软件accounting standard会计标准，会计准贝Uaccounting standardization 会计标准化Accounting Standards Board 会 计准贝U 委员会（英）Accounting Standards Committee 会 计 准则委员会（英）accounting system会计制度会计系统accounting technique会计技术accounting theory 会计理论accounting transaction ”会计业务，会

9、计账务 Accounting Trend and Techniques 会计趋势和会计技术accounting unit会计单位accounting valuation会计计价accounting year会计年度accounts 会计账簿，会计报表account sales 承销清单，承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应 收 账款账龄分析表accounts receivable assigned 已 转让应 收账款accounts receivable co

10、llection period 应 收 账款收款期accounts receivable discounted已贝占现应收账款accounts receivable financing应收账款筹资,应收账款融资accounts receivable management 应收账款 管理accounts receivable turnover 应收账款周转率，应收账款周转次数accretion 增殖accrual basis accounting应计制会计 ,权责发生制会计”accrued asset应计资产accrued expense应计费用accrued liability应计负债accr

11、ued revenue应计收入accumulated depreciation累计折旧accumulated dividend累计股禾 1accumulated earnings tax累积盈余税 ,累积收益税accumulation 累积，累计acid test ratio 酸性试验比率acquired company ”被盘购公司，被兼并公司 acquisition 购置，盘购acquisition accounting 盘购会计acquisition cost购置成本acquisition decision购置决策acquisition excess 盘购超支acquisition su

12、rplus盘购盈余across-the-board全面调整ACT预交公司税act 法案法规action起诉，诉讼active account活动账户active assets 活动资产 activity业务活动，作业”activity account作业账户activity accounting作业会计activity ratio业务活动比率activity variance业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾，不可抗力actual capital实际资本actual value实际价值actual wage实际

13、工资added value增值added value statement 增值表added value tax 增值税addition 增置扩建additional depreciation 附加折旧，补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure充分披露adjunct account 附力口账户adjustable-rate bond可调整利率债券adjusted gross income调整后收益总额，调整后所得总额adjusted trial balance调整后试算表adjusting

14、 entry调整分录adjustment 调整adjustment account调整账户adjustment bond调整债券administrative accounting 行政管理会计 administrative budget 行政管理预算 administrative expense 行政管理费用ADR资产折旧年限幅度ad valorem tax 从价税advance 预付款，垫付款advance corporation tax预交公司税advances from customers预收客户款advance to suppliers预付货款adventure 投机经营，短期经营 a

15、dverse opinion反面意见，否定意见adverse variance不利差异，逆差advisory services咨询服务affiliated company联营公司affiliation联营after closing trial balance结账后试算表after cost售后成本after date出票后兑付after sight见票后兑付after-tax 税后AGA 政府会计师联合会age 寿命账龄，资产使用年限age allowance年龄减免age analysis 账龄分析agency 代理，代理关系agency commission代理佣金agency fund

16、代管基金agenda 议事日程备忘录agent代理商，代理人aggregate balance sheet合并资产负债表 aggregate income statement 合并损益表AGI调整后收益总额，调整后所得总额aging of accounts receivable 应收账 款账龄 分析aging schedule 账龄表agio 贴水，折价agiotage 汇兑业务，兑换业务AGM 年度股东大会agreement 协议agreement of partnership合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资

17、本总额收益率 all-inclusive income concept 总括收益概念 allocation分摊，分配allocation criteria 分配标准allotment 分配，拨付分配数，拨付数allowance备抵折让津贴allowance for bad debts呆账备抵allowance for depreciation折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务 报表,通用会计报表alpha risk 阿尔法风险，第一种审计风险 altered check涂改支票alternative ac

18、counting methods 可 选择性 会计方法alternative proposals替代方案，备选方案amalgamation企业合并American Accounting Association 美 国 会计学会American depository receipts美国车艮行证券存单，美国银行证券托存收据”American Institute of Certified Public Accountants ”美国注册会计师协会，美国注 册公共会at师协会 American option 美式期权American Stock Exchange 美国股 票交易 所 amortiza

19、tion 摊销摊还 amortized cost 摊余成本 amount 金额，合计 amount differ 金额不符 amount due到期金额amount of 1 dollar 1 元的本利和 analysis 分析 analyst 分析师 analytical review分析性检查annual audit 年度审计 annual closing年度结账annual general meeting 年度股东大会 annualize按年折算annualized net present value 折算年 度净现 值 annual report 年度报告 annuity 年金 ann

20、uity due期初年金annuity in advance 预付年金 annuity in arrears 迟付年金 annuity method of depreciation 年 金折旧 法 antedate填早日期 anticipation 预计，预列 anti-dilution clause防止稀释条款anti-pollution investment消除污染投资anti-profiteering tax反暴禾 U 税anti-tax avoidance 反避税anti-trust legislation反拖拉斯立法A/P应付账款APB会计原则委员会APB Opinion会计原则委员

21、会意见书Application 申请，申请书applied overhead已分配间接费用appraisal估价appraisal capital评估资本appraisal surplus估价盈余appraiser估价员，估价师appreciation 增值appropriated retained earnings 已拨定留存收益，已指定用途留存收益appropriation 拨款，指拨经费appropriation account拨款账户留存收益分配账户appropriation budget拨款预算approval 核定，审批approved account 核定账户approved b

22、ond 核定债券A/R应收账款arbitrage套利套汇arbitrage transaction套利业务，套汇业务arbitration仲裁，公断arithmetical error算术误差arm,s-length price 正常价格，公正价格arm,s-length transaction 一臂之隔交易，正常交易ARR 会计收益率arrears”拖欠，欠款迟付arrestment财产扣押Authur Anderson & Co. 约 瑟？安德森会计师事务所，安达信会计师事务所article文件条文，合同条款articles of incorporation公司章程articles of

23、partnership合伙契约articulate 环接articulated concept环接观念artificial intelligence人工智能ASB审计准则委员会ASE美国股票交易所Asian Development Bank亚洲开发银行Asian dollar亚洲美元asking price 索价，卖方报价assessed value估定价值assessment 估定，查定特别税捐，特别摊派税捐asset 资产asset cover 资产担保，资产保证asset depreciation range 资产折 旧年限 幅度asset-liability view 资产一负债观念a

24、sset quality 资产质量asset retirement 资产退役，资产报废asset revaluation asset stripping asset structure asset turnover asset valuation资产重估价”资产剥离，资产拆卖”资产结构资产周转率资产计价auditing standard”审计标准，审计准则”Auditing Standards Board 审计准则委员 会Auditor ”审计员，审计师auditor general”审计主任，总、审计”auditor,s legal liability 审计师 法律责任auditor,s o

25、pinion 审计师意见书auditor,s report 审计师报告，查账报告audit program审计工作计戈Uaudit report审计报告audit risk审计风险audit sampling审计抽样audit software审计软件audit test审计抽查audit trail ”审计脉络，审计线索audit working paper 审计工作底稿 authorized capital stock ”核定股本，法定股本assignment of accounts receivable 应收账款转让associated company ”联属公司，附属公司Associa

26、tion of Government Accounting政府会计师协会assumed liability 承担债务，承付债务AT税后at cost按成本at par”按票面额，平价”at sight 见票兑付，即期兑付attached account被查封账户attachment扣押，查封”attest证明验证attestation证明书，鉴定书audit”审核，审计auditability可审核性audit committee审计委员会audit coverage 审计范围audited financial statement”审定财务报表审定会计报表audit evidence 审计证据

27、，审计凭证Audit Guides 审计指南auditing 审计审计学auditing procedure 审计程序auditing process审计过程automated clearing house自动票据交换所automated teller machine自动取款机automatic transfer service自动转账服务available asset 可用资产available inventory可用存货average balance 平均余额average collection period平均收款期average cost 平均成本average-cost method

28、平均成本法average inventory 平均存货，平均库存” average life平均寿命，平均使用年限average payment period (of accounts payable)应付账款平均付款期average rate of return平均收益率averages股票价格平均指数avoidable cost 可避免成本back charge欠费费用back date倒填日期，填早日期backed bill 背书票据back-end load后期负担backer票据担保人财务支持人backlog depreciation欠提折旧back order欠交订货back pa

29、y欠付工资back tax欠交税款back-to-back credit对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账，呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio呆账比率bad debt recovery 呆账收回bailment 寄销，寄托”bailout 抽资bailout period投资返还期balance余额平衡balance budget平衡预算balance du

30、e 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings 留存收益余额balance sheet资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total资产负债表总额balloon paymen

31、t漂浮式付款bank 银行bank(er,s) acceptance 银行承兑，银行承兑汇票bank balance银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户，银行活期存款账户”bank confirmation 专艮行证明信函bank credit 银行信用，银行信贷bank custody银行保险库bank draft银行汇票banker银行家银行bank failure银行倒闭bank loan银行贷款bank overdraft专艮行透支bank reconciliation statement 专艮行对

32、账单 ，车艮行存款调节表bank reference银行征信信函bank run银行挤兑bankruptcy破产bankruptcy act破产法bankruptcy cost破产成本bankruptcy court破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 19781978 年破产改革法bank transfer 银行汇兑业务，银行转账业务bargain ”合同，谈判廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租

33、权bargain sale 廉价销售barometers经济晴雨表，经济指标barometers stock 晴雨表股票barter以货易货barter transaction 易货业务base基数base period基期base price基价base rate基础利率base stock基础存量BASIC基础语言basic earnings per share每股基础收益basis 基准basis of accounting”会计基准，会计方法basis of taxation计税基准basis point 基点basket purchase整套采购，总价采购batch costing分

34、批成本计算法batch processing分批处理，分批数据处理B/D 过次页B/E汇票BE analysis损益分界分析，保本分析bear”承担，负担卖空者，空头bearer 持票人bearer bond 不记名债券 bearer draft 不记名汇票 bear interest 附息，负担利息 bear market 熊市，下跌行情 bear squeeze 榨空头 beating the market 战胜股市bill of lading提货单，提单”bill of materials用料单bill of sales销货清单，卖据bills payable应付票据bills rece

35、ivable应收票据B/L提货单before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic InstructionCode基础语言，初学者通用符号指令语言”beginning balance 期初余额beginning inventory期初存货bellwether security领头证券，龙头证券black market 黑市black money 黑钱blank bill of lading不记名提货单blank check空白支票blank endorsement不记名背书blanke

36、t mortgage 总括抵押blanket order总括订货单blanket price 总括价格blind entry失实分录，未加说明的分录below par 低于票面价值below the line线下项目beneficial interest 受益人权益beneficial owner受益权人beneficiary受益人，受款人，受赔人benefit效益，利益福利金，津贴benefit-cost analysis 效益成本分析benefit-cost ratio效益成本比率benefit fund福利基金benefit in kind实物福利benefit system职，福利制度

37、best-efforts agreement证券尽力推销协议beta coefficient贝塔系数beta risk 贝塔风险，第二种类型误差betterment改造投资，改造工程投资B/F余额承前Bias 偏差，偏向性bid买价投标bid bond投标保证金bid price ”买方出价，买价投标价格big bath 巨额冲销Big Board大证券交易所Big Five五大会计师事务所bill ”汇票，票据通知单，清单账单，发货票billing开发票，开账单billing clerk升亲员bill of entry报关单bill of exchange 汇票blind purchase盲

38、目米购blue-chip蓝筹码股票，热门股票blue-sky laws蓝大法，股票发行控制法board chairman董事长board minutes董事会会议记录board of directors董事会board of trade同业公会，商会”bond债券保证书，保证金忠诚保证bond conversion债券兑换bond discount债券折价bonded goods保税货物bonded warehouse保税仓库bond financing债券筹资bondholder持有人bond indenture债券信托契约，债券契约bonding company忠诚担保公司bond iss

39、ue cost发行成本bond premium溢价bond rating 评te债券等级bonds outstanding 流通在外债券，未偿付债券bonds payable应付公司bond yield债券收益率bonus奖金，红禾1Jbonus issue 发行红利股book账簿账面的记账book audit账簿审计book balance账面余额 book inventory”账面存货，账面盘存bookkeeper 簿记员，记账员 bookkeeping 簿记，记账簿记学 book of final entry 终结分录账簿 book of orginal entry原始分录账簿book

40、profit 账面利润，账面盈利 book rate of return 账面收益率 books of accounts 账簿 book value账面价值book value per share每股账面价值boot 补价 borrowing借贷，借款borrowing power借款能力bottom line损益表底线，最终财务成果B/R应收票据branch 分支机构，分店branch accounting 分支机构会计，分店会计branch current account 分支机构往来账户分店往来账户branch ledger分支机构分类账brand name 牌号名称，商标名称breac

41、h of contract 违约，违反合同breach of trust 违反信托breakdown 分解，按细目分类break-even analysis”损益分界分析，损益平衡分析”break-even chart损益分界图表，损益平衡图表”break-even point损益分界点，损益平衡点break-up value拆卖价值bribes and kickbacks贿赂和回扣bridging loan过渡性贷款British Accounting Association 英 国会计学会broker 经纪人brokerage 经纪人佣金brought down入次页，过次页brought

42、 forward承前页budget 预算budgetary control预算控制budget decision预算决策bugeting预算编制budget management预算管理budget variance预算差异buffer stock保险库存，缓冲存货bull 买空买空者，多头bullion金银块金银条bull market牛市，涨市burden间接费用burden rate 间接费用率business 商业，工商业企业经营，营业business accounting企业会计business barometer工商业指标business combination企业合并busine

43、ss cycle商业周期，商业循环business environment企业环境business failure经营失败business income企业收益，营业收益business risk 经营风险，营业风险business segment企业分部business transaction 企业交易，营业业务 business trust企业经营信托buy and hold decision购入和持存决策buyer,s credit 买方信贷buying expense进货费用buyout收购股权，收购控制股权buy over收买，贿赂bylaws公司章程细则by-product副产品C

44、A特许会计师cable transfer 电汇calculation计算calculator计算器calendar year 日历年度call 期前偿还，期前兑回催交股款买方期权”callable bond可提前兑回债券callable preferred stock 可提前兑回优先股call loan活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款 cancelable lease 可取消租约 cancelled check注销支票C & F货价加运费C & I货价加保险费cap

45、acity生产能力偿债能力 capacity cost 生产能力成本，经营能力成本 capacity to borrow 借款能力capacity to contract订约能力，订约资格capital”资本金，资本capital account资本账户capital addition资本增置capital allowance资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model 资本性 资产计 价模型capital autho

46、rized 额定资本，法定资本”capital budget 资本预算capital cost资本成本capital deficit 资本亏细capital expenditure资本支出capital gain资本利得，资本收益capital impairment资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal 资本投资评价capitalization 资本化capitalization of earnings收益资本化capitalization of interest禾 U 息资本化

47、capitalized value资本化价值capital lease 资本租赁 capital leverage资本杠杆作用capital loss资本损失capital maintenance concept 资本保持概念, 资本维护概念capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率 capital paid-in 实缴股本，投入股本capital rationing资本分配capital reorganization资本改组capital rese

48、rve资本公积金capital return 资本收益率，投资回收率 capital stock 股本capital stock outstanding发行股本，流通在外月本capital stock premium股本溢价capital stock subscriptions认购股本capital structure股本结构capital structure decision资本结构决策capital surplus资本盈余capital turnover资本周转率capital verification资本验证，验资CAPM资本性资产计价模型carried interest 附带权益car

49、ry back 结转前期扣减，移前扣减 carrying cost 置存成本，储存成本 carrying value 置存价值抵押品价 值carry over结转下期扣减，移后扣减结转库存，滚存量CASB 成本会计准则委员会cash现金兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting”现金收付制会计，收付实现制会计”cash bonus现金红禾1cash break-even analysis 现金损 益分界 分析cash budget 现金预算cash cow 现金母牛

50、cash deficit 现金亏细cash disbursement journal 现金支 出日记 账cash discount现金折扣cash dividend现金股利cash equivalent现金等价物cash equivalent value现金等值cash flow现金流转现金流量cash flow statement现金流转表，现金流量表cash-flow to capital-expenditure ratio 现 金 流量对资本支出比率cash-flow to total-debt ratio 现金 流量对 负 债总额比率cash forecast现金预测cashier 出

51、纳员cashier,s check 银行本票cash in transit在途现金cash journal 现金日记账cash on delivery 货至 U 付现cash on hand 库存现金cash position 现金状况，现金头寸cash receipts journal现金收入 日记账cash records 现金记录cash sale 现金销售cash shortages and overages 现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order 现金订货，订货现金casting加总，合计casu

52、al audit临时审计CBA成本效益分析CCA现时成本会计CD存款单ceiling最高限额ceiling price最高限价central bank中央银行centralization ”集中经营，集权certainty确定性certainty decision确定性决策certainty equivalent确定等值certainty equivalent coefficient确 定等值系数certificate of capital verification验 资证明书certificate of deposit 存款单certificate of incorporation”公司登记执照 ,公司注册证书certificate of indebtedness借据certificate of protest拒付证明书certified accountant注册会计师certified check保付支票certified data processor 注册数据处理师certified financial planners 注