会计名词英文翻译

会计名词英文翻译期借款Short-termborrowing应付账款Accountspayable预计负债Projectedliabilities预付账款PrepaidAccountsAAA美国会计学会Abacus《算盘》杂志abacus算盘Abandonment废弃,报废;委付abandonmentvalue废弃价值abatement①减免②冲销abilitytoservicedebt偿债能力abnormalcost异常成本abnormalspoilage异常损耗abovepar超过票面价值abovetheline线上项目absoluteamount绝对数，绝对金额absoluteendorsement绝对背书absoluteinsolvency绝对无力偿付absolutepriority绝对优先求偿权absolutevalue绝对值absorb摊配，转并absorptionaccount摊配账户，转并账户absorptioncosting摊配成本计算法abstract摘要表abuse滥用职权abuseoftaxshelter滥用避税项目ACCA特许公认会计师公会acceleratedcostrecoverysystem加速成本收回制度accelerateddepreciationmethod加速折旧法，快速折旧法accelerationclause加速偿付条款，提前偿付条款acceptance①承兑②已承兑票据③验收acceptancebill承兑票据acceptanceregister承兑票据登记簿acceptancesampling验收抽样accesstime存取时间accommodation融通accommodationbill融通票据accommodationendorsement融通背书account①账户，会计科目②账簿，报表③账目，账项④记账accountability经营责任，会计责任accountabilityunit责任单位Accountancy《会计》杂志accountancy会计accountant会计员，会计师accountantgeneral会计主任,总会计accountingincharge主管会计师accountant,slegalliability会计师的法律责任accountant,sreport会计师报告accountant,sresponsibility会计师职责accountform账户式，账式accounting①会计②会计学accountingassumption会计假定，会计假设accountingbasis会计基准,会计基本方法accountingchanges会计变更accountingconcept会计概念accountingcontrol会计控制accountingconvention会计常规，会计惯例accountingcorporation会计公司accountingcycle会计循环accountingdata会计数据accountingdoctrine会计信条accountingdocument会计凭证accountingelements会计要素accountingentity会计主体，会计个体accountingentry会计分录accountingequation会计等式accountingevent会计事项accountingexposure会计暴露,会计暴露风险accountingfirm会计事务所AccountingHallofFame会计名人堂accountingharmonization会计协调化accountingidentity会计恒等式accountingincome会计收益accountinginformation会计信息accountinginformationsystem会计信息系统accountinginternationalization会计国际化accountingjournals会计杂志accountinglegislation会计法规accountingmanual会计手册accountingobjective会计目标accountingperiod会计期accountingpolicies会计政策accountingpostulate会计假设accountingpractice会计实务accountingprinciple会计原贝UAccountingPrincipleBoard会计原则委员会accountingprocedures会计程序accountingprofession会计职业，会计专业accountingrateofreturn会计收益率accountingrecords会计记录，会计簿籍AccountingReview《会计评论》accountingrules会计规贝UAccountingSeriesRelease《会计公告文件》accountingservice会计服务accountingsoftware会计软件accountingstandard会计标准，会计准贝Uaccountingstandardization会计标准化AccountingStandardsBoard会计准则委员会（英）AccountingStandardsCommittee会计准则委员会（英）accountingsystem①会计制度②会计系统accountingtechnique会计技术accountingtheory会计理论accountingtransaction会计业务，会计账务AccountingTrendandTechniques《会计趋势和会计技术》accountingunit会计单位accountingvaluation会计计价accountingyear会计年度accounts会计账簿，会计报表accountsales承销清单，承销报告单accountspayable应付账款accountsreceivable应收账款accountsreceivableagingschedule应收账款账龄分析表accountsreceivableassigned已转让应收账款accountsreceivablecollectionperiod应收账款收款期accountsreceivablediscounted已贴现应收账款accountsreceivablefinancing应收账款筹资，应收账款融资accountsreceivablemanagement应收账款管理accountsreceivableturnover应收账款周转率，应收账款周转次数accretion增殖accrualbasisaccounting应计制会计，权责发生制会计accruedasset应计资产accruedexpense应计费用accruedliability应计负债accruedrevenue应计收入accumulateddepreciation累计折旧accumulateddividend累计股利accumulatedearningstax累积盈余税，累积收益税accumulation累积，累计acidtestratio酸性试验比率acquiredcompany被盘购公司，被兼并公司acquisition购置，盘购acquisitionaccounting盘购会计acquisitioncost购置成本acquisitiondecision购置决策acquisitionexcess盘购超支acquisitionsurplus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activeaccount活动账户activeassets活动资产activity业务活动，作业activityaccount作业账户activityaccounting作业会计activityratio业务活动比率activityvariance业务活动量差异actofbankruptcy破产法actofcompany公司法actofGod天灾，不可抗力actualcapital实际资本actualvalue实际价值actualwage实际工资addedvalue增值addedvaluestatement增值表addedvaluetax增值税addition增置，扩建additionaldepreciation附加折旧，补提折旧additionalpaid-incapital附加实缴资本additionaltax附加税adequatedisclosure充分披露adjunctaccount附加账户adjustable-ratebond可调整利率债券adjustedgrossincome调整后收益总额，调整后所得总额adjustedtrialbalance调整后试算表adjustingentry调整分录adjustment调整adjustmentaccount调整账户adjustmentbond调整债券administrativeaccounting彳亍政管理会计administrativebudget行政管理预算administrativeexpense行政管理费用ADR资产折旧年限幅度advaloremtax从价税advance预付款，垫付款advancecorporationtax预交公司税advancesfromcustomers预收客户款advancetosuppliers预付货款adventure投机经营，短期经营adverseopinion反面意见，否定意见adversevariance不利差异，逆差advisoryservices咨询服务affiliatedcompany联营公司affiliation联营afterclosingtrialbalance结账后试算表aftercost售后成本afterdate出票后兑付aftersight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ageallowance年龄减免ageanalysis账龄分析agency代理，代理关系agencycommission代理佣金agencyfund代管基金agenda议事日程,备忘录agent代理商，代理人aggregatebalancesheet合并资产负债表aggregateincomestatement合并损益表AGI调整后收益总额，调整后所得总额agingofaccountsreceivable应收账款账龄分析agingschedule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agreementofpartnership合伙协议AICPA美国注册公共会计师协会AIS会计信息系统allcapitalearningsrate资本总额收益率all-inclusiveincomeconcept总括收益概念allocation分摊，分配allocationcriteria分配标准allotment①分配，拨付②分配数,拨付数allowance①备抵②折让③津贴allowanceforbaddebts呆账备抵allowancefordepreciation折旧备抵账户allowancemethod备抵法all-purposefinancialstatement通用财务报表，通用会计报表alpharisk阿尔法风险，第一种审计风险alteredcheck涂改支票alternativeaccountingmethods可选择性会计方法alternativeproposals替代方案，备选方案amalgamation企业合并AmericanAccountingAssociation美国会计学会Americandepositoryreceipts美国银行证券存单,美国银行证券托存收据AmericanInstituteofCertifiedPublicAccountants美国注册会计师协会，美国注册公共会计师协会Americanoption美式期权AmericanStockExchange美国股票交易所amortization①摊销②摊还amortizedcost摊余成本amount金额，合计amountdiffer金额不符amountdue到期金额amountof1dollar1元的本利和analysis分析analyst分析师analyticalreview分析性检查annualaudit年度审计annualclosing年度结账annualgeneralmeeting年度股东大会annualize按年折算annualizednetpresentvalue折算年度净现值annualreport年度报告annuity年金annuitydue期初年金annuityinadvance预付年金annuityinarrears迟付年金annuitymethodofdepreciation年金折旧法antedate填早日期anticipation预计,预列anti-dilutionclause防止稀释条款anti-pollutioninvestment消除污染投资anti-profiteeringtax反暴利税anti-taxavoidance反避税anti-trustlegislation反拖拉斯立法A/P应付账款APB会计原则委员会APBOpinion《会计原则委员会意见书》Application申请,申请书appliedoverhead已分配间接费用appraisal估价appraisalcapital评估资本appraisalsurplus估价盈余appraiser估价员，估价师appreciation增值appropriatedretainedearnings已拨定留存收益，已指定用途留存收益appropriation拨款，指拨经费appropriationaccount①拨款账户②留存收益分配账户appropriationbudget拨款预算approval核定，审批approvedaccount核定账户approvedbond核定债券A/R应收账款arbitrage套利，套汇arbitragetransaction套利业务，套汇业务arbitration仲裁，公断arithmeticalerror算术误差arm,s-lengthprice正常价格，公正价格arm,s-lengthtransaction一臂之隔交易，正常交易ARR会计收益率arrears①拖欠，欠款②迟付arrestment财产扣押AuthurAnderson&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articlesofincorporation公司章程articlesofpartnership合伙契约articulate环接articulatedconcept环接观念artificialintelligence人工智能ASB审计准则委员会ASE美国股票交易所AsianDevelopmentBank亚洲开发银行Asiandollar亚洲美元askingprice索价，卖方报价assessedvalue估定价值assessment①估定，查定②特别税捐,特别摊派税捐asset资产assetcover资产担保，资产保证assetdepreciationrange资产折旧年限幅度asset-liabilityview资产一负债观念assetquality资产质量assetretirement资产退役，资产报废assetrevaluation资产重估价assetstripping资产剥离，资产拆卖assetstructure资产结构assetturnover资产周转率assetvaluation资产计价assignmentofaccountsreceivable应收账款转让associatedcompany联属公司，附属公司AssociationofGovernmentAccounting政府会计师协会assumedliability承担债务，承付债务AT税后atcost按成本atpar按票面额，平价atsight见票兑付，即期兑付attachedaccount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auditcommittee审计委员会auditcoverage审计范围auditedfinancialstatement审定财务报表，审定会计报表auditevidence审计证据，审计凭证AuditGuides《审计指南》auditing①审计②审计学auditingprocedure审计程序auditingprocess审计过程auditingstandard审计标准，审计准则AuditingStandardsBoard审计准则委员会Auditor审计员，审计师auditorgeneral审计主任,总审计auditor,slegalliability审计师法律责任auditor,sopinion审计师意见书auditor,sreport审计师报告，查账报告auditprogram审计工作计划auditreport审计报告auditrisk审计风险auditsampling审计抽样auditsoftware审计软件audittest审计抽查audittrail审计脉络，审计线索auditworkingpaper审计工作底稿authorizedcapitalstock核定股本，法定股本automatedclearinghouse自动票据交换所automatedtellermachine自动取款机automatictransferservice自动转账服务availableasset可用资产availableinventory可用存货averagebalance平均余额averagecollectionperiod平均收款期averagecost平均成本average-costmethod平均成本法averageinventory平均存货，平均库存averagelife平均寿命,平均使用年限averagepaymentperiod(ofaccountspayable)应付账款平均付款期averagerateofreturn平均收益率averages股票价格平均指数avoidablecost可避免成本backcharge欠费费用backdate倒填日期，填早日期backedbill背书票据back-endload后期负担backer①票据担保人②财务支持人backlogdepreciation欠提折旧backorder欠交订货backpay欠付工资backtax欠交税款back-to-backcredit对开信用证back-to-backloan对销贷款backwardation倒价backwardintegration逆向合并badcheck空头支票baddebt呆账，呆账账户baddebtaccount呆账账户baddebtexpense呆账费用baddebtratio呆账比率baddebtrecovery呆账收回bailment寄销，寄托bailout抽资bailoutperiod投资返还期balance①余额②平衡balancebudget平衡预算balancedue结欠余额balancefund平衡基金balanceofaccount账户余额balanceofpayment国际收支差额balanceofretainedearnings留存收益余额balancesheet资产负债表balancesheetaccount资产负债表账户balancesheetanalysis资产负债表分析balancesheetaudit资产负债表审计balancesheetdate结账日期balancesheetratio资产负债表比率balancesheettotal资产负债表总额balloonpayment漂浮式付款bank银行bank(er,s)acceptance银行承兑,银行承兑汇票bankbalance银行存款余额bankbook存折bankcharge银行手续费bankcheckingaccount银行支票账户，银行活期存款账户bankconfirmation银行证明信函bankcredit银行信用，银行信贷bankcustody银行保险库bankdraft银行汇票banker①银行家②银行bankfailure银行倒闭bankloan银行贷款bankoverdraft银行透支bankreconciliationstatement银行对账单，银行存款调节表bankreference银行征信信函bankrun银行挤兑bankruptcy破产bankruptcyact破产法bankruptcycost破产成本bankruptcycourt破产法院bankruptcyprediction破产判断BankruptcyReformActof19781978年破产改革法banktransfer银行汇兑业务，银行转账业务bargain①合同，谈判②廉价货bargainmoney定金bargainpurchaseoption承租人优先购置权bargainrenewedoption承租人优先续租权bargainsale廉价销售barometers经济晴雨表，经济指标barometersstock晴雨表股票barter以货易货bartertransaction易货业务base基数baseperiod基期baseprice基价baserate基础利率basestock基础存量BASIC基础语言basicearningspershare每股基础收益basis基准basisofaccounting会计基准，会计方法basisoftaxation计税基准basispoint基点basketpurchase整套采购，总价采购batchcosting分批成本计算法batchprocessing分批处理,分批数据处理B/D过次页B/E汇票BEanalysis损益分界分析，保本分析bear①承担，负担②卖空者，空头bearer持票人bearerbond不记名债券bearerdraft不记名汇票bearinterest附息，负担利息bearmarket熊市，下跌行情bearsqueeze榨空头beatingthemarket战胜股市before-separationcost分离前成本before-taxincome税前收益BeginnersAll-purposeSymbolicInstructionCode基础语言，初学者通用符号指令语言beginningbalance期初余额beginninginventory期初存货bellwethersecurity领头证券，龙头证券belowpar低于票面价值belowtheline线下项目beneficialinterest受益人权益beneficialowner受益权人beneficiary受益人，受款人,受赔人benefit①效益，利益②福利金，津贴benefit-costanalysis效益成本分析benefit-costratio效益成本比率benefitfund福利基金benefitinkind实物福利benefitsystem职工福利制度best-effortsagreement证券尽力推销协议betacoefficient贝塔系数betarisk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bid①买价②投标bidbond投标保证金bidprice①买方出价，买价②投标价格bigbath巨额冲销BigBoard大证券交易所BigFive五大会计师事务所bill①汇票，票据②通知单,清单③账单,发货票billing开发票，开账单billingclerk开票员billofentry报关单billofexchange汇票billoflading提货单，提单billofmaterials用料单billofsales销货清单，卖据billspayable应付票据billsreceivable应收票据B/L提货单blackmarket黑市blackmoney黑钱blankbilloflading不记名提货单blankcheck空白支票blankendorsement不记名背书blanketmortgage总括抵押blanketorder总括订货单blanketprice总括价格blindentry失实分录，未加说明的分录blindpurchase盲目采购blue-chip蓝筹码股票，热门股票blue-skylaws蓝天法，股票发行控制法boardchairman董事长boardminutes董事会会议记录boardofdirectors董事会boardoftrade同业公会，商会bond①债券②保证书，保证金③忠诚保证bondconversion债券兑换bonddiscount债券折价bondedgoods保税货物bondedwarehouse保税仓库bondfinancing债券筹资bondholder债券持有人bondindenture债券信托契约，债券契约bondingcompany忠诚担保公司bondissuecost债券发行成本bondpremium债券溢价bondrating评定债券等级bondsoutstanding流通在外债券，未偿付债券bondspayable应付公司债券bondyield债券收益率bonus奖金，红利bonusissue发行红利股book①账簿②账面的③记账bookaudit账簿审计bookbalance账面余额bookinventory账面存货，账面盘存bookkeeper簿记员，记账员bookkeeping①簿记，记账②簿记学bookoffinalentry终结分录账簿bookoforginalentry原始分录账簿bookprofit账面利润，账面盈利bookrateofreturn账面收益率booksofaccounts账簿bookvalue账面价值bookvaluepershare每股账面价值boot补价borrowing借贷，借款borrowingpower借款能力bottomline损益表底线,最终财务成果B/R应收票据branch分支机构，分店branchaccounting分支机构会计，分店会计branchcurrentaccount分支机构往来账户,分店往来账户branchledger分支机构分类账brandname牌号名称，商标名称breachofcontract违约，违反合同breachoftrust违反信托breakdown分解，按细目分类break-evenanalysis损益分界分析，损益平衡分析break-evenchart损益分界图表，损益平衡图表break-evenpoint损益分界点，损益平衡点break-upvalue拆卖价值bribesandkickbacks贿赂和回扣bridgingloan过渡性贷款BritishAccountingAssociation英国会计学会broker经纪人brokerage经纪人佣金broughtdown入次页,过次页broughtforward承前页budget预算budgetarycontrol预算控制budgetdecision预算决策bugeting预算编制budgetmanagement预算管理budgetvariance预算差异bufferstock保险库存，缓冲存货bull①买空②买空者，多头bullion金银块，金银条bullmarket牛市，涨市burden间接费用burdenrate间接费用率business①商业,工商业②企业③经营，营业businessaccounting企业会计businessbarometer工商业指标businesscombination企业合并businesscycle商业周期，商业循环businesse