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 算盘肮Abandonment半拜废弃,报废;委付案abandonment v背alue 般稗废弃价值俺abatement敖斑啊减免柏敖冲销班ability to se啊rvice debt 柏蔼偿债能力笆abnormal cost哎 巴败异常成本哀abnormal spoi扮lage 背傲异常损耗绊above par 皑案超过票面价值拌above the lin按e颁懊线上项目版absolute amou斑nt 拔爸绝对数,绝对金额鞍absolute endo搬r败sement 熬盎绝对背书稗absolute inso奥lvency 瓣扳绝

2、对无力偿付坝absolute prio般rity 班皑绝对优先求偿权爱absolute valu八e 般凹绝对值敖absorb 扮昂摊配,转并疤absorption ac柏count 奥绊摊配账户,转并账户颁absorption co瓣sting 凹拌摊配成本计算法abstract 摘要表abuse 滥用职权爸abuse of tax 白shelter 扮拜滥用避税项目爸ACCA般盎特许公认会计师公会百accelerated c版ost recov拜ery system 啊奥加速成本收回制度叭accelerated d背epreciation m蔼ethod 巴扒加速折旧法,快速折旧法摆acc

3、eleration 阿clause 哀昂加速偿付条款,提前偿付条岸款氨acceptance白瓣伴承兑懊白已承兑票据敖佰验收哀acceptance bi伴ll 板瓣承兑票据蔼acceptance re奥gister 扮罢承兑票据登记簿傲acceptance sa白mpling搬吧验收抽样澳access time 奥八存取时间案accommodation袄 版隘融通般accommodation阿 坝bill 挨摆融通票据昂accommodation碍 endorsement 挨扳融通背书拌account傲搬阿般账户,会计科目搬败账簿,报表拜瓣账目,账项拌背记账拜accountabilit熬y 巴俺

4、经营责任,会计责任鞍accountabilit耙y unit 傲笆责任单位吧Accountancy 瓣肮会计杂志耙accountancy 吧拔会计案accountant 碍邦会计员,会计师耙accountant ge暗neral 唉般会计主任,总会计把accounting in艾 charge 癌佰主管会计师靶accou摆ntant,s legal爸 liability 半扮会计师的法律责任吧accountant,s芭 report 翱懊会计师报告叭accountant,s版 responsibili爸ty 碍唉会计师职责板account form 氨懊账户式,账式矮accounting傲盎扒

5、会计傲颁会计学隘accounting as八sumption 霸稗会计假定,会计假设吧accounting ba胺sis 碍佰会计基准,会计基本方法坝accounting ch碍anges 俺芭会计变更摆accounting co捌ncept 办扒会计概念啊accounting co癌ntrol 矮扒会计控制懊accounting co叭nvention 搬巴会计常规,会计惯例稗accounting co挨rporation 坝盎会计公司岸accounting cy爸cle 柏扮会计循环唉accounting da拌ta 班捌会计数据肮accounting do霸ctrine 按哎会计信条懊a

6、ccounting do柏cument 拔安会计凭证岸accounting el办ements 版百会计要素凹accounting en瓣tity 矮翱会计主体,会计个体邦accounti拔ng entry 傲俺会计分录癌accounting eq颁uation 癌碍会计等式稗accounting ev耙ent 笆蔼会计事项白accounting ex碍posure 扮拔会计暴露,会计暴露风险按accounting fi爸rm 袄哎会计事务所Accounting Ha斑ll of Fame 搬叭会计名人堂捌accounting ha摆rmonization 哎癌会计协调化拜accounting

7、 id袄entity 稗柏会计恒等式唉accounting in挨come 昂稗会计收益办accounting in瓣formation 半安会计信息办accounting in百formation sys隘tem 八袄会计信息系统暗accounting in百ternationaliz般ation 版半会计国际化白accounting jo捌urnals 背安会计杂志跋accounting le耙gislation 懊颁会计法规熬accounting ma翱nual 癌板会计手册版accounting ob蔼jective 凹傲会计目标皑accounting pe般riod 按会计期摆acc

8、ounting po扒licies 矮芭会计政策挨accounting po哀st耙ulate 绊颁会计假设稗accounting pr扮actice 隘隘会计实务案accounting pr傲inciple 巴懊会计原则坝Accounting Pr芭inciple Board耙 捌皑会计原则委员会阿accounting pr拔ocedures 搬唉会计程序唉accounting pr跋ofession 般矮会计职业,会计专业把accounting rate of return 耙办会计收益率败accounting re叭cords 哀班会计记录,会计簿籍八Accounting Re搬view

9、 拌般会计评论靶a叭ccounting rul瓣es 白疤会计规则跋Accounting Se摆ries Release 斑背会计公告文件霸accounting se安rvice 斑拌会计服务碍accounting so白ftware 哎般会计软件叭accounting st斑andard 般扳会计标准,会计准则爱accounting st拌andardization拔 按邦会计标准化岸Accounting St疤andards Board伴 捌坝会计准则委员会(英)袄Accounting St皑andards Commi瓣ttee 搬跋会计准则委员会(英)叭accounting sy版ste

10、m挨艾奥会计制度唉扮会计系统邦accounting te斑chnique 颁挨会计技术靶accounting th扳eory 埃邦会计理论挨accounting tr阿ansaction 哎啊会计业务,会计账务懊Accounting Tr把end and Techn敖iques 澳拔会计趋势和会计技术挨accounting un搬it 肮敖会计单位摆accounting va傲luation 氨坝会计计价哀accounting ye班ar 罢佰会计年度佰accounts 白傲会计账簿,会计报表佰account sales鞍 扒坝承销清单,承销报告单澳accounts paya罢ble 鞍蔼应付

11、账款笆accounts rece暗ivable 办皑应收账款八accounts rece绊ivable aging 笆schedule 版班应收账款账龄分析表唉accounts rece败ivable assign班ed 芭已转让应收账款按accounts rece熬ivable collec霸tion period傲澳应收账款收款期把accounts rece吧ivable discou阿nted 熬按已贴现应收账款耙accounts按 receivable f皑inancing 奥胺应收账款筹资,应收账款融翱资百accounts rece版ivable manage柏ment 俺叭应收账款

12、管理氨accounts rece颁ivable turnov耙er 白熬应收账款周转率,应收账款皑周转次数accretion 增殖拌accrual basis傲 accounting 耙岸应计制会计,权责发生制会百计斑accrued asset埃 拔应计资产傲accrued expen绊se 拜皑应计费用罢accrued liabi懊lity 哀哀应计负债懊accrued芭 revenue 吧艾应计收入拜accumulated d邦epreciation 伴摆累计折旧敖accumulated d敖ividend 版皑累计股利袄accumulated e败arnings tax 绊埃累积盈余税,

13、累积收益税拜accumulation 罢埃累积,累计胺acid test rat扒io 鞍扮酸性试验比率八acquired comp芭any 唉颁被盘购公司,被兼并公司胺acquisition 胺败购置,盘购摆acquisition a爸ccounting 坝班盘购会计斑acquisition c袄ost 癌疤购置成本罢acquisition d罢ecision 敖购置决策白acquisition e氨xcess 矮班盘购超支巴acquisition s啊urplus 矮败盘购盈余疤across-the-bo昂ard 奥翱全面调整ACT 预交公司税act 法案,法规俺action 罢芭起诉,诉

14、讼熬active accoun暗t 熬把活动账户哀active assets扳 捌俺活动资产昂activity 柏摆业务活动,作业按activity acco啊unt 霸奥作业账户八activity acco俺unting 袄爸作业会计翱activity rati霸o 碍柏业务活动比率佰activity vari佰ance 袄百业务活动量差异蔼act of bankru肮ptcy 翱伴破产法斑act of compan扮y 扮暗公司法背act of God 佰奥天灾,不可抗力挨actual capita背l 鞍奥实际资本懊actual value 背叭实际价值巴actual wage 敖摆实际

15、工资瓣added value 败矮增值唉added value s邦tatement 瓣肮增值表背added value t巴ax 背邦增值税伴addition 败叭增置,扩建哎additional de拔preciation 傲百附加折旧,补提折旧半additional pa般id-in capital俺 稗八附加实缴资本百additional ta凹x 扳傲附加税胺adequate disc傲losure 碍蔼充分披露稗adjunct accou隘nt 翱白附加账户盎adjustable-ra搬te bond 袄坝可调整利率债券隘adjusted gros澳s income 搬搬调整后收益

16、总额,调整后所瓣得总额唉adjusted tria澳l balance 瓣啊调整后试算表熬adjusting ent奥ry 哀凹调整分录盎adjustment 靶鞍调整叭adjustment ac笆count 扳肮调整账户扳adjustment bo绊nd 暗拔调整债券蔼administrativ案e accounting 胺跋行政管理会计阿administrativ哀e budget 矮拔行政管理预算绊administrativ耙e expense佰稗行政管理费用ADR 资产折旧年限幅度傲ad valorem ta败x 袄奥从价税坝advance 伴拌预付款,垫付款伴advance corp

17、o背ration tax 唉斑预交公司税扳adv捌ances from cu板stomers 斑扒预收客户款罢advance to su拜ppliers 肮版预付货款版adventure 板投机经营,短期经营扮adverse opini搬on 百伴反面意见,否定意见霸adverse varia哎nce 暗办不利差异,逆差伴advisory serv霸ices跋霸咨询服务把affiliated co蔼mpany 唉瓣联营公司隘affiliation 耙爸联营盎after closing扳 trial balanc熬e 靶败结账后试算表岸after cost 罢摆售后成本邦after date 芭

18、艾出票后兑付懊after sight 皑绊见票后兑付after-tax 税后AGA 政府会计师联合会皑age 柏颁寿命,账龄,资产使用年限笆笆age allowance柏阿年龄减免岸age analysis 凹阿账龄分析办agency 艾伴代理,代理关系百agency commis拜sion 败巴代理佣金白agency fund 埃哀代管基金疤agenda 岸按议事日程,备忘录爱agent 捌拌代理商,代理人隘aggregate bal伴ance sheet 胺合并资产负债表袄aggrega扒te income sta巴tement 耙爸合并损益表罢AGI 吧奥调整后收益总额,调整后所安得总额

19、癌aging of acco按unts receivab佰le罢半应收账款账龄分析皑aging schedul稗e 鞍瓣账龄表agio 贴水,折价拜agiotage 翱笆汇兑业务,兑换业务AGM 年度股东大会agreement 协议隘agreement of 傲partnership 瓣扮合伙协议班AICPA 肮按美国注册公共会计师协会AIS 会计信息系统笆all capital e奥arnings rate 板耙资本总额收益率靶all-inclusive胺 income conce靶pt 碍癌总括收益概念八allocation 爱芭分摊,分配癌allocation cr懊iteria鞍盎分配

20、标准袄allotment胺背澳埃分配,拨付笆阿分配数,拨付数肮allowance艾百班备抵懊笆折让扒隘津贴拌allowance for坝 bad debts 瓣艾呆账备抵皑allowance for坝 depreciation艾 笆班折旧备抵账户昂allowance met靶hod 坝吧备抵法扳all-purpose f澳inancial stat拔ement 挨通用财务报表,通用会计报半表版alpha risk 安爸阿尔法风险,第一种审计风袄险俺altered check捌 凹扳涂改支票跋alternative a搬ccounting met佰hods 跋埃可选择性会计方法把alternat

21、ive p埃roposals 碍芭替代方案,备选方案霸amalgamation 肮百企业合并半American Acco半unting Associ扮ation 版靶美国会计学会捌American depo叭sitory receip暗ts 唉白美国银行证券存单,美国银敖行证券托存收据哎American Inst瓣itute of Cert坝ified Public 败Accountants 扮凹美国注册会计师协会,美国板注册公共会计师协会胺American opti盎on 疤扳美式期权百American Stoc敖k Exchange 挨癌美国股票交易所凹amortization翱拌碍摊销艾

22、哎摊还笆amortized cos安t 搬暗摊余成本半amount 案斑金额,合计背amount differ袄 爸捌金额不符版amount due 癌疤到期金额八amount of 1 d百ollar 柏芭1元的本利和analysis 分析analyst分析师拜analytical re拌view 疤蔼分析性检查稗annual audit 昂昂年度审计案annual closin俺g 跋颁年度结账癌annual genera敖l meeting 瓣八年度股东大会疤annualize 把矮按年折算矮annualized ne坝t present val板ue 俺爸折算年度净现值案annual

23、report半 扮敖年度报告annuity 年金扒annuity due办拔期初年金坝annuity in ad澳vance敖按预付年金吧annuity in ar澳rears般斑迟付年金百annuity metho办d of deprecia拜tion 伴叭年金折旧法矮antedate 爱百填早日期懊anticipation 坝捌预计,预列埃anti-dilution瓣 clause 岸邦防止稀释条款奥anti-pollutio叭n investment 爸扒消除污染投资阿anti-profitee翱ring tax 版疤反暴利税背anti-tax avoi皑dance 拌氨反避税跋anti

24、-trust le案gislation 皑办反拖拉斯立法A/P 应付账款APB 会计原则委员会皑APB Opinion 白岸会计原则委员会意见书扒Application拜哎申请,申请书隘applied overh奥ead 瓣伴已分配间接费用appraisal 估价矮appraisal cap爸ital 芭败评估资本盎appraisal sur盎plus 安邦估价盈余案appraiser 绊绊估价员,估价师坝appreciation 伴奥增值摆appropriated 把retained earn挨ings 疤扮已拨定留存收益,已指定用癌途留存收益哎appropriation隘 挨俺拨款,指拨经

25、费拔approp稗riation accou啊nt 岸版隘拨款账户案碍留存收益分配账户半appropriation矮 budget敖拨款预算瓣approval 哀凹核定,审批矮approved acco把unt 罢扮核定账户斑approved bond板 胺盎核定债券A/R 应收账款版arbitrage 办捌套利,套汇百arbitrage tra肮nsaction 板半套利业务,套汇业务岸arbitration 百绊仲裁,公断挨arithmetical 白error 邦耙算术误差鞍arm,s-length绊 price 哎捌正常价格,公正价格隘arm,s-length吧 transaction

26、 巴奥摆一臂之隔交易,正常交易ARR 会计收益率伴arrears耙唉摆矮拖欠,欠款捌疤迟付案arrestment 稗颁财产扣押暗Authur Anders伴on & Co. 唉袄约瑟瓣百安德森会计师事务所,安达信笆会计师事务所奥article 袄案文件条文,合同条款按articles of i癌ncorporation佰罢公司章程隘articles of p巴artnership 鞍颁合伙契约澳articulate 拔艾环接盎articulated c稗oncept 绊安环接观念霸artificial in靶telligence 佰芭人工智能ASB 审计准则委员会ASE美国股票交易所板Asia

27、n Develop奥ment Bank 搬凹亚洲开发银行盎Asian dollar 爱爸亚洲美元扮asking price 罢疤索价,卖方报价爱assessed valu蔼e 捌胺估定价值扮assessment扮拌敖搬估定,查定笆皑特别税捐,特别摊派税捐asset 资产百asset cover 摆唉资产担保,资产保证拜asset depreci案ation range 板氨资产折旧年限幅度罢asset-liabili爸ty view 爱把资产唉艾负债观念扮asset quality俺 把挨资产质量霸asset retirem笆ent 唉澳资产退役,资产报废癌asset revalua板tion

28、 案拌资产重估价按asset strippi版ng 哎盎资产剥离,资产拆卖百asset structu颁re 皑八资产结构摆asset turnove哀r 胺稗资产周转率拔asset valuati扮on 扳罢资产计价班assignment of癌 accounts rec胺eivable 靶傲应收账款转让案associ扒ated company 蔼捌联属公司,附属公司俺Association o敖f Government 扳Accounting 瓣半政府会计师协会癌assumed liabi颁lity 懊爱承担债务,承付债务AT 税后at cost 按成本拌at par 按八按票面额,平价吧

29、at sight 疤拌见票兑付,即期兑付稗attached acco拌unt 绊盎被查封账户俺attachment 吧笆扣押,查封绊attest鞍耙证明,验证阿attestation 肮按证明书,鉴定书板audit 肮拜审核,审计绊auditability 翱半可审核性敖audit committ埃ee 隘靶审计委员会扮audit coverag罢e癌八审计范围哎audited finan吧cial statemen白t 霸案审定财务报表,审定会计报巴表跋audit evidenc颁e斑稗审计证据,审计凭证班Audit Guides 邦敖审计指南版auditing傲坝审计案百审计学爸audit

30、ing proc班edure 皑奥审计程序办auditing proc办ess笆肮审计过程敖auditing stan把dard 肮盎审计标准,审计准则盎Au爸diting Standa坝rds Board版罢审计准则委员会败Auditor岸巴审计员,审计师捌auditor gener邦al按按审计主任,总审计拌auditor,s le爱gal liability傲 跋胺审计师法律责任疤auditor,s op办inion 袄扮审计师意见书拜auditor,s re班port 按按审计师报告,查账报告巴audit program爱 盎耙审计工作计划扒audit report 懊蔼审计报告百au

31、dit risk 安俺审计风险邦audit samplin埃g 碍癌审计抽样耙aud暗it software 矮哀审计软件盎audit test蔼爱审计抽查癌audit trail佰袄审计脉络,审计线索伴audit working芭 paper 挨斑审计工作底稿耙authorized ca傲pital stock 扳罢核定股本,法定股本安automated cle摆aring house 瓣般自动票据交换所扳automated tel矮ler machine 隘癌自动取款机肮automatic tra版nsfer service唉 俺叭自动转账服务昂available ass伴et 版啊可用资

32、产唉available耙 inventory 案扳可用存货把average balan俺ce 奥爸平均余额背average colle唉ction period 稗唉平均收款期袄average cost跋拔平均成本癌average-cost 盎method 扒案平均成本法唉average inven埃tory 板暗平均存货,平均库存耙average life 敖叭平均寿命,平均使用年限爱average payme斑nt period (of班 accounts pay板able) 昂皑应付账款平均付款期八average rate 颁of return 跋疤平均收益率碍averages 疤班股票

33、价格平均指数挨avoidable cos耙t 扒叭可避免成本般back charge 唉奥欠费费用爸back date 罢瓣倒填日期,填早日期爸backed bill 般跋背书票据捌back-end load罢拜后期负担昂backer哎摆矮票据担保人安班财务支持人背backlog depre岸ciation 败伴欠提折旧back order 懊拌欠交订货吧back pay 版败欠付工资把back tax 爱半欠交税款霸back-to-back 背credit 按稗对开信用证澳back-to-back 百loan笆奥对销贷款癌back wardatio绊n 胺罢倒价哎backward inte蔼

34、gration 扮奥逆向合并般bad check 爸肮空头支票拔bad debt 爱癌呆账,呆账账户爱bad debt acco懊unt 稗版呆账账户搬bad debt expe瓣nse 半傲呆账费用艾bad debt rati吧o 伴哀呆账比率跋bad debt reco搬very 安拌呆账收回凹bailment 氨百寄销,寄托bailout 抽资肮bailout perio捌d 暗扮投资返还期巴balance柏版疤余额扒版平衡澳bal哎ance budget 癌般平衡预算氨balance due 熬鞍结欠余额蔼balance fund 暗安平衡基金氨balance of ac板count

35、八稗账户余额balance of pa岸yment 把哎国际收支差额耙balance of re绊tained earnin佰gs 按拌留存收益余额傲balance sheet昂 案稗资产负债表板balance sheet柏 account 巴捌资产负债表账户按balance sheet按 analysis 俺唉资产负债表分析柏balance sheet百 audit 澳搬资产负债表审计芭balance sheet熬 date 靶板结账日期袄balance sheet凹 ratio 跋皑资产负债表比率安balance sheet岸 total 按暗资产负债表总额扳balloon payme澳n

36、t 邦疤漂浮式付款bank 银行艾bank(er,s) a案cceptance 扒版银行承兑,银行承兑汇票败bank balance 邦扮银行存款余额bankbook 存折暗bank charge 拔罢银行手续费暗bank checking邦 account 把肮银行支票账户,银行活期存百款账户挨bank co肮nfirmation 巴碍银行证明信函吧bank credit熬霸银行信用,银行信贷办bank custody 隘八银行保险库安bank draft艾半银行汇票奥banker斑皑肮银行家捌案银行碍bank failure 昂熬银行倒闭扮bank loan 扳巴银行贷款颁bank ove

37、rdraf拌t百板银行透支癌bank reconciliation statem案ent斑挨银行对账单,银行存款调节版表搬bank referenc半e按罢银行征信信函绊bank run 熬芭银行挤兑办bankruptcy 氨癌破产皑bankruptcy ac敖t 笆般破产法鞍bankruptcy co八st 耙办破产成本bankruptcy court 半靶破产法院罢bankruptcy pr斑ediction爱叭破产判断艾Bankruptcy Re伴form Act of 1肮978 柏耙1978年破产改革法唉bank transfer扳 隘俺银行汇兑业务,银行转账业颁务敖bargain挨

38、熬啊邦合同,谈判背碍廉价货盎bargain money挨版定金暗bargain purch拌ase option搬凹承租人优先购置权哎bargain renew百ed option靶笆承租人优先续租权拜bargain sale 罢蔼廉价销售班barometers 阿稗经济晴雨表,经济指标肮barometers st班ock岸败晴雨表股票barter 以货易货隘barter transa案ction 搬易货业务base 基数芭base period 扮胺基期靶base price 安疤基价霸base rate 绊拔基础利率芭base stock 蔼耙基础存量BASIC 基础语言哎basic earning班s per share 扳肮每