会计科目中英文

{财务管理财务会计}会计科目中英文短期借款Short-termborrowing

应付账款Accountspayable

预计负债Projectedliabilities

预付账款PrepaidAccounts

AAA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acmodation融通acmodationbill融通票据acmodationendorsement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

accountingine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会计原则AccountingPrincipleBoard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会计规则AccountingSeriesRelease《会计公告文件》accountingservice会计服务accountingsoftware会计软件accountingstandard会计标准,会计准则accountingstandardization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acquiredpany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

actofpany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adjustedgrossine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行政管理会计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affiliatedpany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agencymission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aggregateinestatement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-inclusiveineconcept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—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associatedpany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auditmittee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

BankruptcyReformActof8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-taxine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

bondingpany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branchacco