会计英文词典
会计词典
好accountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specific time periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows1、部门的称谓市场部Marketing销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service ，例如客服员叫CSR，R for representative人事部Human Resource行政部Admin.财务部Finance & Accounting产品供应Product Supply，例如产品调度员叫P S Planner2、人员的称谓助理Assistant秘书secretary前台接待小姐Receptionist文员clerk ，如会计文员为Accounting Clerk主任supervisor经理Manager总经理GM，General Manager入场费admission运费freight小费tip学费tuition价格，代价charge制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce1加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees总监Director总会计师Finance Controller高级Senior 如高级经理为Senior Manager 营业费用Operating expenses代销手续费Consignment commission charge 运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost2帐目名词一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves3股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves 机器设备减值准备Machinery equipment depreciation reserves 工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciationreserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income 待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism4应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building citiespayable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes三、所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock5已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion 提取职工奖励及福利基金Withdrawal staff and workers'' bonus andwelfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulationfund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change toassets(or stock)未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance6油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue 返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge7运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustmenta basket of currencies一揽子货币,一篮子货币A/C payee only只可转帐abacus算盘abandoned property8废弃财产abandoned property option财产废弃选择权abandonment charge报废支出,废弃费用abandonment option放弃选择权abandonment value废弃价值abatement claim减价要求ABC inventory systemABC存货制度ability to bear criterion承受能力,承受能力标准abnormal cost非正常成本abnormal depreciation非正常折旧abnormal exchange非正常交易,非正常行市abnormal gain非正常收益abnormal item例外项目,特殊项目,非正常项目abnormal loss非正常损失abnormal profit非正常利润abnormal rate of return非正常投资回报率abnormal return非正常报酬abnormal risk非正常风险abnormal spoilage非正常毁损abnormal waste非正常损耗above par高于面值above-the-line经常项目,线上项目[损益表]above-the-line expenditure经常项目支出,线上项目支出[损益表] above-the-line receipt经常预算收入,线上项目收入[损益表] absence rate缺勤率absenteeism rate缺勤率absolute acceptance无条件承兑absolute assignment无条件转让absolute bond无附加条件债券absolute contract无附加条件合同absolute cover9绝对保险范围absolute discharge无条件豁免,无条件解除债务absolute endorsement无条件背书absolute error绝对误差absolute fixed cost固定成本,绝对固定成本absolute fixed peg system 绝对联系汇率制absolute inheritance绝对继承权absolute liability绝对赔偿责任absolute ownership绝对所有权absolute par固定票面价,不变票面价absolute quota绝对配额absolute subscription确定条件的募集absolute title绝对产权absolute total loss实际全损absolute value error绝对值误差absorbed burden已分配费用,已分摊费用absorbed cost已吸收成本,已分摊成本absorbed expense已分配费用,已分摊费用absorbed overheads已分配经常费用,已分摊经常费用absorption分配,分摊,吸收absorption account分摊账户,计价账户absorption costing分摊成本法,吸收成本法absorption pricing分摊法定价absorption rate分配率,分摊率,吸收率abstract of account账户概要,账户摘要abstract of posting过账分录表abstract of title产权证明,产权说明书abstracts概要,摘要accelerated debt maturity提前还债期限accelerating premium累进奖金acceptability test10可接受性测试acceptable audit risk可接受审计风险acceptable quality level可接受质量水平acceptance承兑,认付acceptance payable应付承兑票据acceptance agreement承兑契约acceptance and guarantee 承诺与保证acceptance bank承兑银行acceptance by intervention 参与承兑,参加承兑acceptance certificate验收证明acceptance charge承兑费acceptance commission承兑手续费,承兑佣金acceptance condition承兑条件acceptance credit承兑信用acceptance declaration承兑申报单acceptance fee承兑手续费acceptance for honour代承兑,信用担保承兑acceptance house承兑银行,承兑所acceptance in blank空白承兑acceptance inspection验收acceptance letter of credit承兑信用证acceptance line银行承兑限额acceptance market票据市场,票据贴现市场acceptance maturity承兑票据到期日acceptance maturity record 承兑汇票到期记录acceptance of engagement 接受委托acceptance period承付期acceptance receivable应收承兑票据acceptance register承兑票据登记簿acceptance testing验收测试,验收检查accepted bill11已承兑汇票accepted bond已承兑债券accepted draft已承兑汇票accepting bank承兑银行accepting house承兑机构,承兑银行accepting rate of exchange 外汇承兑率acceptor承兑人[银行],接受人[契约] access存取access capability存取能力access control存取控制access control verification 存取控制验证access cycle存取周期access routine存取程序access value存取值accession财产自然增益accession tax财产增益税accessor存取器accessory contract附带合同,附带合约accessory product副产品accessory risk附加险accident and health plan意外和健康保障计划accident death benefit意外死亡赔偿金,工伤死亡抚恤金accident insurance意外事故险,意外险accommodating bank通融银行accommodation allowance住宿津贴accommodation bill通融票据accommodation draft通融汇票accommodation endorsement通融背书accommodation endorser通融票据背书人accommodation kite空头支票,欠单accommodation note12通融票据accommodation parties通融票据关系人accommodation purchase 优惠采购accommodation risk通融险accommodator资金融通者,贷款人accord and satisfaction和解和清偿,应允和清偿account账户,会计科目account analysis账户分析account analysis approach 账户分析法account balance账户余额account chart会计科目表account classification账户分类account closing method账结法account closing procedure 结账程序,结账手续account code账户编号,会计科目编号account days放账日期account distribution账户分配account due到期账款account executive客户主管account flow chart账户流程图account form账户格式,账户式account form balance sheet 账户式资产负债表account in arrear积欠账目account in dispute有争议账目account in transit未达账项,在途账account in trust信托账户account note会计科目单,账目单account number账号,账户编号account of the exchequer国库账account paid付讫account payable master file13应付账款主档案account payee收款人账户account receivable programme 收账程序account sales承销清单,销售清单account settled结算,已结清账目account title会计科目,账户名称account transfer转账科目account transfer memo转账通知单accountability经管责任,问责性accountability approach经管责任观,受托责任观accountability unit责任单位accountable person责任人accountancy会计学,会计业务accountancy service会计事务,会计服务accountant会计人员,会计师accountant general总会计师,会计长accountant in charge会计主管,主办会计accountant's certificate会计师证明书accountant's fee会计师费accountant's handbook会计师手册accountant's report会计师报告accountant's responsibility 会计师职责accounting会计accounting activity会计工作,会计业务accounting adjustment账务调整accounting affairs会计事务accounting alternatives备选会计方法accounting approach会计方法accounting archives会计档案accounting assumption会计假设accounting base14会计基础accounting based on shift 分班核算accounting based on task 单项任务核算accounting beta会计贝他系数,会计β系数accounting book会计账簿,会计账册accounting by counter柜组核算accounting centre核算中心accounting changes会计变更accounting check会计检查,会计稽核,会计校验accounting choice会计选择accounting clerk记账员,会计员accounting code会计法规,会计条例accounting concept会计概念,会计观念accounting consultancy会计咨询accounting control会计控制,会计管理accounting convention会计惯例accounting cost会计成本,会计费用accounting criteria会计标准accounting cycle会计循环accounting data会计资料accounting decision会计决策accounting department会计部,会计处,会计科accounting disclosure会计披露,会计揭示accounting display board核算牌,核算板accounting division会计部门accounting doctrine会计学说,会计信条accounting document会计凭证,会计文件accounting element会计要素accounting entity会计实体,会计主体,会计单位accounting entry会计分录accounting equation15会计等式accounting error会计差错accounting estimate会计估计accounting ethics会计职业道德,会计专业道德accounting event会计事项accounting evidence会计凭证accounting evolution会计演进,会计演变accounting expertise会计专长accounting field会计界,会计领域accounting file会计档案accounting firm会计师事务所,会计公司accounting for income tax 所得税会计accounting for inventory存货会计accounting for joint venture 合资企业会计,合营会计accounting for merger合并会计accounting formula会计公式accounting function会计职能,会计功能accounting glossary会计词汇accounting graph会计图表,核算图表accounting guidelines会计指南,会计指引accounting historiography 会计学史,会计史accounting income会计收益,账面收益accounting indices会计指标,核算指标accounting information会计信息,会计资讯accounting item账项,账目accounting language会计语言accounting law会计法accounting legislation会计立法accounting literature会计文献,会计学文献accounting loss会计损失accounting manual16会计手册,会计工作守则accounting measurement会计计量accounting mechanism会计机制accounting method会计方法accounting model会计模式accounting objective会计目标accounting officer会计主任,会计主管accounting organisation会计组织accounting period会计期间,会计报告期accounting personnel会计人员accounting philosophy会计哲学accounting policy会计政策accounting policy change会计政策变更accounting postulate会计假设,会计假定accounting practice会计实务,会计惯例,会计师事务所accounting principles会计原则,会计原理accounting procedure会计程序accounting process会计处理程序,会计过程accounting profession会计职业,会计专业,会计行业accounting profit会计利润accounting programme记账程序accounting rate of return会计报酬率accounting ratio会计比率,财务比率accounting record会计记录,会计簿籍accounting reference date会计参照日accounting reference period 会计参照期间accounting reform会计改革accounting regulation会计法规,会计规范accounting report会计报告,会计报表accounting representation会计反映accounting responsibility17会计责任accounting routine会计程序accounting rule会计规则accounting service会计服务accounting software会计软件accounting software package 会计软件包accounting staff会计工作人员accounting statement会计报表accounting supervision会计监督accounting system会计制度,会计系统accounting technique会计技术accounting tems会计术语accounting terminology会计名词,会计术语accounting theory会计理论accounting thoughts会计思想accounting treatment会计处理accounting trend会计趋势,会计动态accounting unit会计单位,账务处理单位accounting valuation会计计价,会计估价accounting voucher记账凭证accounting work会计业务,会计工作accounting year会计年度accounts payable应付账款accounts payable ledger应付账款总账,应付账款分类账accounts payable period应付账款期accounts payable register应付账款登记簿accounts prepaid预付账款,预付货款accounts receivable应收账款accounts receivable ledger应收账款总账,应收账款分类账accounts receivable period应收账款期accounts receivable turnover18应收账款周转率accreditation评审accredited party授信买方accreditee信用证接受人,信用证受益人accrediting party信用证开立方accreditor信用证申请人accretion of capital资本增值accrual accounting权责发生制会计,应计制会计accrual accounting model 应计会计模式accrual basis权责发生制,应计制accrual concept权责发生概念,应计概念accrual date应收应付日期,应计日期accruals应计项目accrued asset应计资产accrued basic wage应计基本工资accrued bonus应计奖金accrued depreciation应计折旧accrued dividend应计股利accrued expense应计费用accrued income应计收益accrued interest payable应计未付利息accrued interest receivable 应计未收利息accrued item应计项目accrued liability应计负债accrued loss应计损失accrued payable应计未付款项accrued payroll应计未付工资accrued pension cost应计养老金成本accrued profit应计利润accrued receivables应计未收款项accrued rent19累计利润应计租金accrued revenue应计收入accrued tax应计税款,应付税款accrued wage应计未付工资accumuated dividend累计股利accumulated amortisation累计摊销,累积摊销accumulated apportionment累计分配,累积分配accumulated cost累计成本,累积成本accumulated deficit累计亏损,累积亏损accumulated depletion累计折耗,累积折耗accumulated depreciation累计折旧;累积折旧accumulated earnings累计收益accumulated error累计误差accumulated fund累积基金accumulated income累计收益accumulated profit20B ShareB股baby bond小额债券back charge决算后费用back duty欠税,补缴税款back freight退货运费back money拖欠款;逾期未付款back order缺货;延期交货back order memo 延期交货通知书back pay欠薪back rent欠租back salary欠薪back-door financing 秘密融资;后门融资back-door listing借壳上市backed bond担保债券backlog积压back-to-back credit相对信用;转接式信用;背对背信用back-to-back loan易币贷款backtrack search追踪查找back-up后备;后援back-up copy副本back-up diskette后备软盘backward integration反向兼并backward supervision反向监控backward tracing反向追踪backwardation延期交割费bad and doubtful loans呆滞及不良贷款bad asset不良资产;呆滞资产bad buy赔本买卖bad claim不良债权bad debt坏账21bad debt expense坏账费用bad debt insurance坏账保险bad debt loss坏账损失bad debt provision坏账准备bad debt ratio坏账比率bad debt recovery坏账收回bad debt write-off坏账冲销bad debts recovered account 坏账收回账户bad loan不良贷款bad title失效产权;无效所有权badges of trade交易标志bail bond保释担保;保释担保书bailee受托人bailer寄托人;委托人bailment财务委托bailment of goods受托保管货品bailout method投资残值计算法bailout payback method投资残值回收期计算法bailout period委托期balance余额;结余;结存bear抛空投机;空投;卖空bear account空头账户(指在证券交易所做空头) bear and bull买空卖空bear bond看跌债券;熊债券bear campaign抛空风bear clique空头集团bear compaign卖空风潮;压价风潮bear covering补空bear drive卖空潮bear market市价疲软22bear operation卖空行为bid deposit投标押金bid guarantee投标担保;承包担保bid price投标价格bid rate投标价bilateral agreement 双边协议bilateral arbitrage双边套汇bilateral assistance双边援助bill broker票据经纪人bill clearing票据清算bill collection票据托收bill of estimate估价单bill of exchange汇票bill of export or import 货物进出口报单black figure余额black market黑市blank account book空白账簿blank credit空白信用汇票blank invoice空白发票blank receipt空白收据blind trust隐蔽信托block allocation整笔拨款blue-chip corporation蓝筹公司board lot手bond indenture债券信托契约bond insurance债券保险bonded indebtedness担保债务bonded store保税仓库;保税物料bonus share红股book debt账面债务23bookkeeping procedure记账程序borrowing plan借款计划bought and sold note买卖单据branch bank account分行账户budget account预算账户bull bond看涨债券business contract营业合同buying rate买进汇率;买入价24cable confirmation 电报确认书cable credit电传信用证cable draft电汇汇票cable order电报订货;电表订单cable rate电汇汇率cable transfer电汇call deposit通知存款;活期存款call in advance预收股款call in arrear催缴逾期股本call loan短期贷款callable bond可提前赎回债券callable capital通知即缴股本callable loan通知放款canceled bond已注销债券cancellable lease 可解除租约capacity level生产能力水平capacity limit生产能力极限capacity loading生产能力负荷capital adequacy ratio资本充足率capital adjustment account 资本调整帐户capital appraisal资本评估capital appreciation资本增值capital asset资本资产;长期资产capital assurance资本保险cargo certificate海运货物保险合同cargo claim货运索赔cargo insurance rate货物保险费率carried interest附带权益carry-back of loss亏损转回carrying amount账面金额25cash basis现金收付制cash bonus现金红利cash book现金登记簿cash budget现金预算cash collection basis收付实现制cash distribution rate现金分配率cash dividend现金股利casual audit临时审计casual expense临时性费用casual worker散工casualty and theft loss意外事故及盗窃损失casualty insurance灾难保险casualty insurance proceeds 意外险收入central bank中央银行central bank rate中央银行贴现率central clearing house结算中心central clearing system中央结算制度;集体交收系统certificate of compliance合约完成证明书certificate of deposit存款单certificate of exemption豁免证明书certificate of indebtedness国库券;借据cessation of business停业cession转让财产权益chain banking连锁银行业务chain discount连锁折扣chain index连锁指数check and balance互相制衡check commitee稽核委员会check list核对项目清单check mark核对符号26。
会计英文词汇
会计词汇:采编: 卢丽虹国际会计术语英汉对照Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 本钱会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准那么委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原那么General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 本钱原那么Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰Account 帐户政治风险political risk再开票中心re-invoicing center现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting提前与延期支付Leads and Lags特许权使用管理费fees and royalties跨国资本本钱的计算the cost of capital for foreign investments跨国运转资本会计multinational working capital management跨国经营企业业绩评价multinational performance evaluation经济风险管理managing economic exposure交易风险管理managing transaction exposure换算风险管理managing translation exposure国际投资决策会计foreign project appraisal国际投资决策会计foreign project appraisal国际存货管理international inventory management股利转移dividend remittances公司内部贷款inter-company loans冻结资金转移repatriating blocked funds冻结资金保值maintaining the value of blocked funds调整后的净现值adjusted net present value配比原那么matching旅游、饮食效劳企业会计accounting of tourism and service施工企业会计accounting of construction enterprises民航运输企业会计accounting of civil aviation transportation enterprises企业会计business accounting商品流通企业会计accounting of commercial enterprises权责发生制原那么accrual basis农业会计accounting of agricultural enterprises实现原那么realization principle历史本钱原那么principle of historical cost外商投资企业会计accounting of enterprises with foreign investment通用报表all-purpose financial statements铁路运输企业会计accounting of rail way transportation enterprises所有者权益owners equity所有者权益owners equity实质量于形式substance over form修正性惯例principle of exceptions信息系统论information system perspective相关性原那么relevance微观会计micro-accounting客观性原那么objectivity可比性原那么comparability谨慎性原那么prudence金融企业会计accounting of financial institutions交通运输企业会计accounting of communication and transportation enterprises 建设单位会计accounting of construction units记账本位币recording currency计量属性measurement attributes及时性原那么timeliness货币计量monetary measurement会计准那么accounting standards会计主体accounting entity会计职业道德accounting professional ethics会计职能functions of accounting会计预测accounting forecasting会计要素accounting elements会计研究accounting research会计学科体系accounting science system会计学accounting会计信息accounting information会计任务targets of accounting activities会计人员accounting personnel会计确认accounting recognition会计目标accounting objective会计理论结构theoretical structure of accounting会计理论accounting theory会计控制accounting control会计决策accounting decision making会计监督accounting supervision会计假设accounting assumption会计记录accounting records会计计量accounting measurement会计机构accounting department会计环境accounting environment会计核算financial accounting会计管理体制system of accounting administration会计分期accounting periods会计对象accounting object会计等式accounting equation会计本质nature of accounting会计报表accounting statements宏观会计macro-accounting会计accounting汇总报表combination statements划分资本性支出与收益性支出原那么distinguishment between capital expenditure and revenue expenditure合并报表consolidated financial statements管理活动论management activities perspective管理会计management accounting管理工具论management tool perspective股份制企业会计accounting of stock companies公认会计原那么generally accepted accounting principle, GAAP公共会计public accounting工业会计accounting of industrial enterprises个别报表individual statements高新技术企业会计accounting of high technology enterprises负债liability费用expense反应价值feedback value对外经济合作企业会计accounting of foreign economic cooperation enter prises 对外报表external statements对内报表internal statements一致性原那么consistency艺术论art perspective房地产开发企业会计accounting of real estate enterprises邮电通信企业会计accounting of post and telecommunication enterprises预测价值forecast value真实与公允true and fair view持续经营going concern本钱报表cost statement财务会计原那么financial accounting principles财务会计概念框架financial accounting conceptual framework财务会计financial accounting政府及非营利组织会计governmental and non-profit organization accounting重要性原那么materiality专用报表special purpose financial statements资产assets资金funds资金运动funds movement财务报告financial report财务报表要素elements of financial statements财务报表financial statements币值稳定假设constant-dollar assumption保险企业会计accounting of insurance companies收入确实认recognition of revenue公司债券发行价格corporate bond issuing price固定资产折旧depreciation of fixed assets可转换债券convertible bonds公司债券利息摊销加速折旧法accelerated depreciation methods营业外收支净额公司债券利率interest rate on debenture应收账款出借assignment of accounts receivable无担保债券debenture bonds后进先出法last-in, first-out, LIFO其他货币资金应付票据贴现discount on notes payable先进先出去first-in, first-out缩写FIFO在发建工程constructions in process固定资产更换与改进improvements and replacements of fixed assets 实地盘存制periodic inventory system收益总括观点all-inclusive concept of income损益表法可变现净值法net realizable value应付福利费根本业务利润固定资产扩建additions of fixed assets应收账款出售sale or factoring of accounts receivable或有负债contingent liability销货退回与折让sales returns and allowances零售价格法retail method现金折扣cash discount特定履行法其他业务利润公司债券bonds payable销售法sale method应付票据notes payable认股权stock rights固定资产修理repairs and maintenance of fixed assets有担保债券mortgage bonds销售费用selling expenses应付股利dividends payable应收票据notes receivable无形资产intangible assets收款法collection method所得税income tax流动负债current liabilities生产法production method方案本钱核算废弃和生置法retirement and replacement method盘存法inventory method流动资产current assets购货折扣purchases discounts商誉goodwill应收账款accounts receivable投资收益investment income营业利润operating income预提费用股本capital stock公司债券归还redemption of bonds坏账bad debts固定资产重估价revaluations of fixed assets银行存款cash in bank固定资产fixed assets利润总额利益分配profit distribution应计费用accrued expense商标权trademarks and trade names全部履行法净利润net income应付利润profit payable未分配利润收益债券income bonds货币资金利息资本化capitalization of interests公益金工程物资预付账款advance to supplier其他应收款other receivables现金cash预收账款公司债券发行corporate bond floatation应付工资wages payable实收资本paid-in capital盈余公积surplus reserves管理费用土地使用权股利dividend应交税金taxes payable负商誉negative goodwill费用确实认recognition of expense短期投资temporary investment短期借款short-term loans递延资产deferred charges低值易耗品当期经营观点current operating concept of income 待摊费用待核销基建支出[旧]待处理流动资产损失待处理固定资产损失存货销售的影响effects of inventory errors折旧[旧]折旧方法depreciation method折旧率depreciation rate支出payment直线法straight-line职工福利基金welfare fund专项拨款【旧】专利权patents住房基金housing fund重置本钱法replacement costing专项物资[旧]专项资产【旧】专有技术know-how专营权franchises资本公积capital reserves资产负债表balance sheet资金占用和资金来源[旧]自然资源natural resources存货inventory车间经费【旧】偿债基金sinking fund长期应付款long-term payables长期投资long-term investments长期借款long-term loans长期负债long-term liability of long-term debt财务费用financing expenses拨定留存收益appropriated retained earnings标准本钱法standard costing变动本钱法variable costing比例履行法包装物版权copyrights汇总原始凭证cumulative source document汇总记账凭证核算形式bookkeeping procedure using summary vouchers 工作底稿working paper复式记账凭证multiple account titles voucher复式记账法Double entry bookkeeping复合分录compound entry划线更正法correction by drawing a straight ling汇总原始凭证cumulative source document会计凭证accounting documents会计科目表chart of accounts会计科目account title红字更正法correction by using red ink会计核算形式bookkeeping procedures过账posting会计分录accounting entry会计循环accounting cycle会计账簿Book of accounts活页式账簿loose-leaf book集合分配账户clearing accounts计价比照账户matching accounts记账方法bookkeeping methods记账规那么recording rules记账凭证voucher记账凭证核算形式Bookkeeping procedure using vouchers记账凭证汇总表核算形式bookkeeping procedure using categorized account summary 简单分录simple entry结算账户settlement accounts结账closing account结账分录closing entry借贷记账法debit-credit bookkeeping局部清查partial check卡片式账簿card book跨期摊提账户inter-period allocation accounts累计凭证multiple-record document联合账簿compound book明细分类账簿subsidiary ledger明细分类账户subsidiary account盘存账存inventory accounts平行登记parallel recording全面清查complete check日记总账combined journal and ledger日记总账核算形式bookkeeping procedure using summarized journal三式记账法triple-entry bookkeeping实账户real accounts试算表trial balance试算平衡trial balancing收付记账法receipts-payment bookkeeping收款凭证receipt voucher损益表账户income statement accounts通用记账凭证general purpose voucher通用日记账核算形式bookkeeping procedure using general journal外来原始凭证source document from outside现金日记账cash journal虚账户nominal accounts序时账簿book of chronological entry一次凭证single-record document银行存款日记账deposit journal永续盘存制perpetual inventory system原始凭证source document暂记账户suspense accounts增减记账法increase-decrease bookkeeping债权结算账户accounts for settlement of claim债权债务结算账户accounts for settlement of claim and debt债务结算账户accounts for settlement of debt账户account账户编号Account number账户对应关系debit-credit relationship账项调整adjustment of account专用记账凭证special-purpose voucher转回分录reversing entry资金来源账户accounts of sources of funds资产负债账户balance sheet accounts转账凭证transfer voucher资金运用账户accounts of applications of funds自制原始凭证internal source document总分类账簿general ledger总分类账户general account附加账户adjunct accounts付款凭证payment voucher分类账簿ledger多栏式日记账核算形式bookkeeping procedure using columnar journal 对账checking对应账户corresponding accounts定期清查Periodic checking method定期盘存制periodic inventory system订本式账簿bound book调整账户adjustment accounts调整分录adjusting journal entry单式记账凭证single account title voucher单式记账法single-entry bookkeeping附属账户Secondary accounts本钱计算账户costing accounts财产清查physical inventory簿记bookkeeping不定期清查non-periodic checking method补充登记法correction by extra recording表外账户off-balance sheet accounts备抵账户provision accounts备抵附加账户provision and adjunct accounts备查账簿memorandum。
会计英语词汇
会计英语词汇accounting assumption 会计假设accounting concept 会计概念accounting convention 会计惯例accounting cycle 会计循环accounting principle 会计原理accounting ratio 会计比率accounting statement 会计报表accounting year 会计年度financial statement 财务报表balance sheet 资产负债表consolidated balance sheet 合并资产负债表statement of income 损益表statement of cash flow 现金流量表trial balance 试算平衡表accounting standard 会计准则accrual basis 权责发生制cash basis 收付实现制independent accounting 独立核算bookkeeping by double entry 复式簿记bookkeeping by single entry 单式簿记accounting identity 会计恒等式asset 资产liability 负债proprietorship 所有者权益contingent asset 或有资产contingent liability 或有负债credit 贷记debit 借记current asset 流动资产current liability 流动负债fixed asset 固定资产deferred asset 递延资产intangible asset 无形资产due to banks 同业存款due from banks 存放同业accounts payable 应付账款accounts receivable 应收帐款off balance sheet items 表外科目balance brought forward 余额承前balance carried down 余额移后depreciation 折旧depreciation-straight line method 直线折旧法depreciation-sum of expected life met 预计年限总数折旧法depreciation-reducing balance method 余额递减折旧法amortization 摊销bad debts 坏帐general ledger 总分类帐ledger 分类帐cash journal 现金日记账journal entry 分录suspense account 暂记帐户current account 往来帐户adjunct account 附属帐户book balance 帐面余额bookkeeper 记帐员reconciliation report 对帐单arrear 欠款；未付的尾数in longs 长款in shorts 短款oucher 传票ratio analysis 比率分析current ratio 流动比率quick ratio 速动比率business tax 营业税increment value duty 增值税account executive 行政帐户；管理帐户auditor 查帐员；审计员chartered accountant(C.A.) 执业会计师；会计师certified public accountant(CPA) 执业会计师；公证会计师controller 总会计师；审计官capital cost 资金成本cash holding 库存现金。
会计专用英语词典 accounting
长期负债 Long-term Liabilities
长期借款 Long-term loans
一年内到期的长期借款 Long-term loans due within one year
一年后到期的长期借款 Long-term loans due over one year
进项税额转出 Changeover withnoldings on VAT
出口抵减内销产品应纳税额 Export deduct domestic sales goods tax
转出多交增值税 Overpaid VAT changeover
未交增值税 Unpaid VAT
应交营业税 Business tax payable
委托贷款 Entrust loans
本金 Principal
利息 Interest
减值准备 Depreciation reserves
固定资产 Fixed assets
房屋 Building
建筑物 Structure
机器设备 Machinery equipment
运输设备 Transportation facilities
其他应交款 Other fund in conformity with paying
其他应付款 Other payables
预提费用 Drawing expense in advance
其他负债 Other liabilities
待转资产价值 Pending changerover assets value
应交房产税 Housing property tax payable
会计词典(中英文对照)(Word最新版)
会计词典(中英文比照)通过整理的会计词典(中英文比照)相关文档，渴望对大家有所扶植，感谢观看！DOC格式.a basket of currencies一揽子货币,一篮子货币A/C payee only只可转帐abacus算盘abandoned property废弃财产abandoned property option财产废弃选择权abandonment charge报废支出,废弃费用abandonment option放弃选择权abandonment value废弃价值abatement claim减价要求ABC inventory systemABC存货制度ability to bear criterion承受实力,承受实力标准abnormal cost非正常成本abnormal depreciation非正常折旧abnormal exchange非正常交易,非正常行市abnormal gain非正常收益abnormal item例外项目,特殊项目,非正常项目abnormal loss非正常损失abnormal profit非正常利润abnormal rate of return非正常投资回报率abnormal return非正常酬劳abnormal risk非正常风险abnormal spoilage非正常毁损abnormal waste非正常损耗above par高于面值above-the-line经常项目,线上项目[损益表]above-the-line expenditure经常项目支出,线上项目支出[损益表] above-the-line receipt经常预算收入,线上项目收入[损益表] absence rate缺勤率absenteeism rate缺勤率absolute acceptance无条件承兑absolute assignment无条件转让absolute bond无附加条件债券absolute contract无附加条件合同absolute cover确定保险围absolute discharge无条件豁免,无条件解除债务absolute endorsement无条件背书absolute error确定误差absolute fixed cost固定成本,确定固定成本absolute fixed peg system 确定联系汇率制absolute inheritance确定继承权absolute liability确定赔偿责任absolute ownership确定全部权absolute par固定票面价,不变票面价absolute quota确定配额absolute subscription 确定条件的募集absolute title确定产权absolute total loss实际全损absolute value error确定值误差absorbed burden已安排费用,已分摊费用absorbed cost已吸取成本,已分摊成本absorbed expense已安排费用,已分摊费用absorbed overheads已安排经常费用,已分摊经常费用absorption安排,分摊,吸取absorption account分摊账户,计价账户absorption costing分摊成本法,吸取成本法absorption pricing分摊法定价absorption rate安排率,分摊率,吸取率abstract of account账户概要,账户摘要abstract of posting过账分录表abstract of title产权证明,产权说明书abstracts概要,摘要accelerated debt maturity 提前还债期限accelerating premium累进奖金acceptability test可接受性测试acceptable audit risk可接受审计风险acceptable quality level可接受质量水平acceptance承兑,认付acceptance payable应付承兑票据acceptance agreement承兑契约acceptance and guarantee 承诺与保证acceptance bank承兑银行acceptance by intervention参与承兑,参与承兑acceptance certificate 验收证明acceptance charge承兑费acceptance commission 承兑手续费,承兑佣金acceptance condition 承兑条件acceptance credit承兑信用acceptance declaration 承兑申报单acceptance fee承兑手续费acceptance for honour 代承兑,信用担保承兑acceptance house承兑银行,承兑所acceptance in blank空白承兑acceptance inspection验收acceptance letter of credit 承兑信用证acceptance line银行承兑限额acceptance market票据市场,票据贴现市场acceptance maturity承兑票据到期日acceptance maturity record 承兑汇票到期记录acceptance of engagement 接受托付acceptance period承付期acceptance receivable应收承兑票据acceptance register承兑票据登记簿acceptance testing验收测试,验收检查accepted bill已承兑汇票accepted bond已承兑债券accepted draft已承兑汇票accepting bank承兑银行accepting house承兑机构,承兑银行accepting rate of exchange 外汇承兑率acceptor承兑人[银行],接受人[契约] access存取access capability存取实力access control存取限制access control verification 存取限制验证access cycle存取周期access routine存取程序access value存取值accession财产自然增益accession tax财产增益税accessor存取器accessory contract附带合同,附带合约accessory product副产品accessory risk附加险accident and health plan意外和健康保障支配accident death benefit意外死亡赔偿金,工伤死亡抚恤金accident insurance意外事故险,意外险accommodating bank通融银行accommodation allowance住宿津贴accommodation bill通融票据accommodation draft通融汇票accommodation endorsement 通融背书accommodation endorser通融票据背书人accommodation kite空头支票,欠单accommodation note通融票据accommodation parties 通融票据关系人accommodation purchase 实惠选购accommodation risk通融险accommodator资金融通者,贷款人accord and satisfaction和解和清偿,应允和清偿account账户,会计科目account analysis账户分析account analysis approach 账户分析法account balance账户余额account chart会计科目表account classification账户分类account closing method账结法account closing procedure 结账程序,结账手续account code账户编号,会计科目编号account days放账日期account distribution账户安排account due到期账款account executive客户主管account flow chart账户流程图account form账户格式,账户式account form balance sheet 账户式资产负债表account in arrear积欠账目account in dispute有争议账目account in transit未达账项,在途账account in trust信托账户account note会计科目单,账目单account number账号,账户编号account of the exchequer国库账account paid付讫account payable master file应付账款主档案account payee收款人账户account receivable programme收账程序account sales承销清单,销售清单account settled结算,已结清账目account title会计科目,账户名称account transfer转账科目account transfer memo 转账通知单accountability经管责任,问责性accountability approach 经管责任观,受托责任观accountability unit责任单位accountable person责任人accountancy会计学,会计业务accountancy service会计事务,会计服务accountant会计人员,会计师accountant general总会计师,会计长accountant in charge会计主管,主办会计accountant's certificate会计师证明书accountant's fee会计师费accountant's handbook会计师手册accountant's report会计师报告accountant's responsibility 会计师职责accounting会计accounting activity会计工作,会计业务accounting adjustment账务调整accounting affairs会计事务accounting alternatives 备选会计方法accounting approach会计方法accounting archives会计档案accounting assumption 会计假设accounting base会计基础accounting based on shift 分班核算accounting based on task 单项任务核算accounting beta会计贝他系数,会计β系数accounting book会计账簿,会计账册accounting by counter柜组核算accounting centre核算中心accounting changes会计变更accounting check会计检查,会计稽核,会计校验accounting choice会计选择accounting clerk记账员,会计员accounting code会计法规,会计条例accounting concept会计概念,会计观念accounting consultancy会计询问accounting control会计限制,会计管理accounting convention 会计惯例accounting cost会计成本,会计费用accounting criteria会计标准accounting cycle会计循环accounting data会计资料accounting decision会计决策accounting department 会计部,会计处,会计科accounting disclosure会计披露,会计揭示accounting display board 核算牌,核算板accounting division会计部门accounting doctrine会计学说,会计信条accounting document会计凭证,会计文件accounting element会计要素accounting entity会计实体,会计主体,会计单位accounting entry会计分录accounting equation会计等式accounting error会计差错accounting estimate会计估计accounting ethics会计职业道德,会计专业道德accounting event会计事项accounting evidence会计凭证accounting evolution会计演进,会计演化accounting expertise会计专长accounting field会计界,会计领域accounting file会计档案accounting firm会计师事务所,会计公司accounting for income tax 所得税会计accounting for inventory存货会计accounting for joint venture 合资企业会计,合营会计accounting for merger合并会计accounting formula会计公式accounting function会计职能,会计功能accounting glossary会计词汇accounting graph会计图表,核算图表accounting guidelines会计指南,会计指引accounting historiography 会计学史,会计史accounting income会计收益,账面收益accounting indices会计指标,核算指标accounting information会计信息,会计资讯accounting item账项,账目accounting language会计语言accounting law会计法accounting legislation会计立法accounting literature会计文献,会计学文献accounting loss会计损失accounting manual会计手册,会计工作守则accounting measurement 会计计量accounting mechanism 会计机制accounting method会计方法accounting model会计模式accounting objective会计目标accounting officer会计主任,会计主管accounting organisation会计组织accounting period会计期间,会计报告期accounting personnel会计人员accounting philosophy会计哲学accounting policy会计政策accounting policy change会计政策变更accounting postulate会计假设,会计假定accounting practice会计实务,会计惯例,会计师事务所accounting principles会计原则,会计原理accounting procedure会计程序accounting process会计处理程序,会计过程accounting profession会计职业,会计专业,会计行业accounting profit会计利润accounting programme记账程序accounting rate of return会计酬劳率accounting ratio会计比率,财务比率accounting record会计记录,会计簿籍accounting reference date 会计参照日accounting reference period 会计参照期间accounting reform会计改革accounting regulation会计法规,会计规accounting report会计报告,会计报表accounting representation会计反映accounting responsibility会计责任accounting routine会计程序accounting rule会计规则accounting service会计服务accounting software会计软件accounting software package 会计软件包accounting staff会计工作人员accounting statement会计报表accounting supervision会计监督accounting system会计制度,会计系统accounting technique 会计技术accounting tems会计术语accounting terminology 会计名词,会计术语accounting theory会计理论accounting thoughts会计思想accounting treatment 会计处理accounting trend会计趋势,会计动态accounting unit会计单位,账务处理单位accounting valuation会计计价,会计估价accounting voucher记账凭证accounting work会计业务,会计工作accounting year会计年度accounts payable应付账款accounts payable ledger应付账款总账,应付账款分类账accounts payable period应付账款期accounts payable register应付账款登记簿accounts prepaid预付账款,预付货款accounts receivable应收账款accounts receivable ledger应收账款总账,应收账款分类账accounts receivable period应收账款期accounts receivable turnover 应收账款周转率accreditation评审accredited party授信买方accreditee信用证接受人,信用证受益人accrediting party信用证开立方accreditor信用证申请人accretion of capital资本增值accrual accounting权责发生制会计,应计制会计accrual accounting model应计会计模式accrual basis权责发生制,应计制accrual concept权责发生概念,应计概念accrual date应收应付日期,应计日期accruals应计项目accrued asset应计资产accrued basic wage应计基本工资accrued bonus应计奖金accrued depreciation应计折旧accrued dividend应计股利accrued expense应计费用accrued income应计收益accrued interest payable应计未付利息accrued interest receivable 应计未收利息accrued item应计项目accrued liability应计负债accrued loss应计损失accrued payable应计未付款项accrued payroll应计未付工资accrued pension cost应计养老金成本accrued profit应计利润accrued receivables应计未收款项accrued rent应计租金accrued revenue应计收入accrued tax应计税款,应付税款accrued wage应计未付工资accumuated dividend累计股利accumulated amortisation 累计摊销,累积摊销accumulated apportionment 累计安排,累积安排accumulated cost累计成本,累积成本accumulated deficit累计亏损,累积亏损accumulated depletion累计折耗,累积折耗accumulated depreciation 累计折旧;累积折旧accumulated earnings累计收益accumulated error 累计误差accumulated fund累积基金accumulated income 累计收益accumulated profit 累计利润B ShareB股baby bond小额债券back charge决算后费用back duty欠税,补缴税款back freight退货运费back money拖欠款;逾期未付款back order缺货;延期交货back order memo延期交货通知书back pay欠薪back rent欠租back salary欠薪back-door financing隐私融资;后门融资back-door listing借壳上市backed bond担保债券backlog积压back-to-back credit相对信用;转接式信用;背对背信用back-to-back loan易币贷款backtrack search追踪查找back-up后备;后援back-up copy副本back-up diskette后备软盘backward integration 反向兼并backward supervision 反向监控backward tracing反向追踪backwardation延期交割费bad and doubtful loans 呆滞及不良贷款bad asset不良资产;呆滞资产bad buy赔本买卖bad claim不良债权bad debt坏账bad debt expense坏账费用bad debt insurance坏账保险bad debt loss坏账损失bad debt provision坏账打算bad debt ratio坏账比率bad debt recovery坏账收回bad debt write-off坏账冲销bad debts recovered account坏账收回账户bad loan不良贷款bad title失效产权;无效全部权badges of trade交易标记bail bond保释担保;保释担保书bailee受托人bailer寄予人;托付人bailment财务托付bailment of goods受托保管货品bailout method投资残值计算法bailout payback method 投资残值回收期计算法bailout period托付期balance余额;结余;结存bear抛空投机;空投;卖空bear account空头账户(指在证券交易所做空头) bear and bull买空卖空bear bond看跌债券;熊债券bear campaign抛空风bear clique空头集团bear compaign卖空风潮;压价风潮bear covering补空bear drive卖空潮bear market市价疲软bear operation卖空行为bid deposit投标押金bid guarantee投标担保;承包担保bid price投标价格bid rate投标价bilateral agreement 双边协议bilateral arbitrage 双边套汇bilateral assistance 双边救济bill broker票据经纪人bill clearing票据清算bill collection票据托收bill of estimate估价单bill of exchange汇票bill of export or import 货物进出口报单black figure余额black market黑市blank account book空白账簿blank credit空白信用汇票blank invoice空白发票blank receipt空白收据blind trust隐藏信托block allocation整笔拨款blue-chip corporation 蓝筹公司board lot手bond indenture债券信托契约bond insurance债券保险bonded indebtedness 担保债务bonded store保税仓库;保税物料bonus share红股book debt账面债务bookkeeping procedure 记账程序borrowing plan借款支配bought and sold note 买卖单据branch bank account分行账户budget account预算账户bull bond看涨债券business contract营业合同buying rate买进汇率;买入价cable confirmation电报确认书cable credit电传信用证cable draft电汇汇票cable order电报订货;电表订单cable rate电汇汇率cable transfer电汇call deposit通知存款;活期存款call in advance预收股款call in arrear催缴逾期股本call loan短期贷款callable bond可提前赎回债券callable capital通知即缴股本callable loan通知放款canceled bond已注销债券cancellable lease可解除租约capacity level生产实力水平capacity limit生产实力极限capacity loading生产实力负荷capital adequacy ratio资本足够率capital adjustment account 资本调整capital appraisal资本评估capital appreciation资本增值capital asset资本资产;长期资产capital assurance资本保险cargo certificate海运货物保险合同cargo claim货运索赔cargo insurance rate 货物保险费率carried interest附带权益carry-back of loss 亏损转回carrying amount账面金额cash basis现金收付制cash bonus现金红利cash book现金登记簿cash budget现金预算cash collection basis收付实现制cash distribution rate现金安排率cash dividend现金股利casual audit临时审计casual expense临时性费用casual worker散工casualty and theft loss意外事故及盗窃损失casualty insurance灾难保险casualty insurance proceeds 意外险收入central bank中心银行central bank rate中心银行贴现率central clearing house结算中心central clearing system中心结算制度;集体交收系统certificate of compliance合约完成证明书certificate of deposit存款单certificate of exemption豁免证明书certificate of indebtedness 国库券;借据cessation of business停业cession转让财产权益chain banking连锁银行业务chain discount连锁折扣chain index连锁指数check and balance相互制衡check commitee稽核委员会check list核对项目清单check mark核对符号check price限价check programme检查程序cheque account支票账户circular for confirmation 通函确认circular letter of credit 循环信用证;流通信用证circular note旅行支票city collection同城托收civil action民事诉讼claim索赔;债权classificationof accounts 分类;会计科目分类claused bill附条款票据clearing balance票据交换差额;结算差额close end固定金额closing结账;结转closing inventory期末存货code of banking practice 银行营运守则。
会计英语词典pdf
会计英语词典pdfAccounting is a crucial aspect of business operations, and the ability to effectively communicate in the language of accounting is essential for professionals in this field. The Accounting English Dictionary PDF is a valuable resource that provides a comprehensive guide to the terminology and concepts used in the accounting industry. This dictionary serves as a valuable tool for both students and professionals, helping them to understand and effectively communicate the complex language of accounting.One of the key benefits of the Accounting English Dictionary PDF is its ability to provide clear and concise definitions of the various terms and concepts used in the accounting field. This is particularly important for individuals who are new to the industry or who are working in a multilingual environment. By having access to a comprehensive dictionary, users can quickly and easily look up the meaning of unfamiliar terms, enabling them to better understand the information presented in financial reports, tax documents, and other accounting-related materials.In addition to providing definitions, the Accounting English Dictionary PDF also offers detailed explanations of the various concepts and principles that underpin the accounting profession. This includes topics such as generally accepted accounting principles (GAAP), international financial reporting standards (IFRS), and the role of auditing in financial reporting. By understanding these fundamental concepts, users can better navigate the complex world of accounting and make more informed decisions.Another key feature of the Accounting English Dictionary PDF is its coverage of specialized terminology used in various areas of accounting. This includes terms related to taxation, financial management, cost accounting, and more. By having access to this specialized vocabulary, users can communicate more effectively with their colleagues and clients, ensuring that everyone is on the same page when it comes to discussing accounting-related matters.One of the most valuable aspects of the Accounting English Dictionary PDF is its ability to serve as a reference guide for both students and professionals. For students, the dictionary can be a valuable tool for understanding the terminology and concepts covered in their coursework, helping them to better prepare for exams and internships. For professionals, the dictionary can be a valuable resource for keeping up with the latest developments in the accounting industry, ensuring that they are able to communicateeffectively with their peers and clients.In addition to its practical applications, the Accounting English Dictionary PDF can also serve as a valuable resource for academic research and analysis. By providing a comprehensive overview of the terminology and concepts used in the accounting field, the dictionary can help researchers to better understand the historical and theoretical foundations of the profession, as well as the ways in which it has evolved over time.Overall, the Accounting English Dictionary PDF is an essential resource for anyone working in or studying the accounting profession. Whether you are a student, a professional, or a researcher, this dictionary can provide you with the knowledge and tools you need to effectively communicate and navigate the complex world of accounting. By mastering the language of accounting, you can improve your ability to make informed decisions, collaborate with your colleagues, and contribute to the success of your organization.。
(完整word版)会计词典(中英文对照)
a basket of currencies一揽子货币,一篮子货币A/C payee only只可转帐abacus算盘abandoned property废弃财产abandoned property option财产废弃选择权abandonment charge报废支出,废弃费用abandonment option放弃选择权abandonment value 废弃价值abatement claim减价要求ABC inventory systemABC存货制度ability to bear criterion承受能力,承受能力标准abnormal cost 非正常成本abnormaldepreciation非正常折旧abnormal exchange非正常交易,非正常行市abnormal gain非正常收益abnormal item例外项目,特殊项目,非正常项目abnormal loss非正常损失abnormal profit非正常利润abnormal rate ofreturn非正常投资回报率abnormal return非正常报酬abnormal risk非正常风险abnormal spoilage非正常毁损abnormal waste非正常损耗above par高于面值above-the-line经常项目,线上项目[损益表]above-the-lineexpenditure经常项目支出,线上项目支出[损益表]above-the-linereceipt经常预算收入,线上项目收入[损益表]absence rate缺勤率absenteeism rate缺勤率absoluteacceptance无条件承兑absoluteassignment无条件转让absolute bond无附加条件债券absolute contract无附加条件合同absolute cover绝对保险范围absolute discharge无条件豁免,无条件解除债务absoluteendorsement无条件背书absolute error绝对误差absolute fixed cost固定成本,绝对固定成本absolute fixed pegsystem绝对联系汇率制absoluteinheritance绝对继承权absolute liability绝对赔偿责任absolute ownership绝对所有权absolute par固定票面价,不变票面价absolute quota绝对配额absolutesubscription确定条件的募集absolute title绝对产权absolute total loss实际全损absolute value error绝对值误差absorbed burden已分配费用,已分摊费用absorbed cost已吸收成本,已分摊成本absorbed expense已分配费用,已分摊费用absorbedoverheads已分配经常费用,已分摊经常费用absorption分配,分摊,吸收absorption account分摊账户,计价账户absorption costing分摊成本法,吸收成本法absorption pricing分摊法定价absorption rate分配率,分摊率,吸收率abstract of account账户概要,账户摘要abstract of posting过账分录表abstract of title产权证明,产权说明书abstracts概要,摘要accelerated debtmaturity提前还债期限acceleratingpremium累进奖金acceptability test可接受性测试acceptable auditrisk可接受审计风险acceptable qualitylevel可接受质量水平acceptance承兑,认付acceptancepayable应付承兑票据acceptanceagreement承兑契约acceptance andguarantee承诺与保证acceptance bank承兑银行acceptance byintervention参与承兑,参加承兑acceptancecertificate验收证明acceptance charge承兑费1acceptance commission承兑手续费,承兑佣金acceptance condition承兑条件acceptance credit 承兑信用acceptance declaration承兑申报单acceptance fee承兑手续费acceptance for honour代承兑,信用担保承兑acceptance house 承兑银行,承兑所acceptance in blank 空白承兑acceptance inspection验收acceptance letter of credit承兑信用证acceptance line银行承兑限额acceptance market 票据市场,票据贴现市场acceptancematurity承兑票据到期日acceptancematurity record承兑汇票到期记录acceptance ofengagement接受委托acceptance period承付期acceptancereceivable应收承兑票据acceptance register承兑票据登记簿acceptance testing验收测试,验收检查accepted bill已承兑汇票accepted bond已承兑债券accepted draft已承兑汇票accepting bank承兑银行accepting house承兑机构,承兑银行accepting rate ofexchange外汇承兑率acceptor承兑人[银行],接受人[契约]access存取access capability存取能力access control存取控制access controlverification存取控制验证access cycle存取周期access routine存取程序access value存取值accession财产自然增益accession tax财产增益税accessor存取器accessory contract附带合同,附带合约accessory product副产品accessory risk附加险accident and healthplan意外和健康保障计划accident deathbenefit意外死亡赔偿金,工伤死亡抚恤金accident insurance意外事故险,意外险accommodatingbank通融银行accommodationallowance住宿津贴accommodation bill通融票据accommodationdraft通融汇票accommodationendorsement通融背书accommodationendorser通融票据背书人accommodationkite空头支票,欠单accommodationnote通融票据accommodationparties通融票据关系人accommodationpurchase优惠采购accommodationrisk通融险accommodator资金融通者,贷款人accord andsatisfaction和解和清偿,应允和清偿account账户,会计科目account analysis账户分析account analysisapproach账户分析法account balance账户余额account chart会计科目表accountclassification账户分类account closingmethod账结法account closingprocedure结账程序,结账手续account code账户编号,会计科目编号account days放账日期account distribution账户分配account due到期账款account executive客户主管account flow chart账户流程图account form账户格式,账户式account formbalance sheet账户式资产负债表account in arrear积欠账目account in dispute有争议账目account in transit未达账项,在途账account in trust信托账户account note会计科目单,账目单account number账号,账户编号2account of the exchequer国库账account paid付讫account payable master file应付账款主档案account payee收款人账户account receivable programme收账程序account sales承销清单,销售清单account settled结算,已结清账目account title会计科目,账户名称account transfer转账科目account transfer memo转账通知单accountability经管责任,问责性accountability approach经管责任观,受托责任观accountability unit 责任单位accountable person责任人accountancy会计学,会计业务accountancyservice会计事务,会计服务accountant会计人员,会计师accountant general总会计师,会计长accountant incharge会计主管,主办会计accountant'scertificate会计师证明书accountant's fee会计师费accountant'shandbook会计师手册accountant's report会计师报告accountant'sresponsibility会计师职责accounting会计accounting activity会计工作,会计业务accountingadjustment账务调整accounting affairs会计事务accountingalternatives备选会计方法accountingapproach会计方法accounting archives会计档案accountingassumption会计假设accounting base会计基础accounting basedon shift分班核算accounting basedon task单项任务核算accounting beta会计贝他系数,会计β系数accounting book会计账簿,会计账册accounting bycounter柜组核算accounting centre核算中心accountingchanges会计变更accounting check会计检查,会计稽核,会计校验accounting choice会计选择accounting clerk记账员,会计员accounting code会计法规,会计条例accounting concept会计概念,会计观念accountingconsultancy会计咨询accounting control会计控制,会计管理accountingconvention会计惯例accounting cost会计成本,会计费用accounting criteria会计标准accounting cycle会计循环accounting data会计资料accounting decision会计决策accountingdepartment会计部,会计处,会计科accountingdisclosure会计披露,会计揭示accounting displayboard核算牌,核算板accounting division会计部门accounting doctrine会计学说,会计信条accountingdocument会计凭证,会计文件accounting element会计要素accounting entity会计实体,会计主体,会计单位accounting entry会计分录accountingequation会计等式accounting error会计差错accountingestimate会计估计accounting ethics会计职业道德,会计专业道德accounting event会计事项accountingevidence会计凭证accountingevolution会计演进,会计演变accountingexpertise会计专长accounting field会计界,会计领域accounting file会计档案accounting firm会计师事务所,会计公司accounting forincome tax所得税会计accounting forinventory存货会计accounting for jointventure合资企业会计,合营会计3accounting for merger合并会计accounting formula 会计公式accounting function 会计职能,会计功能accounting glossary 会计词汇accounting graph会计图表,核算图表accounting guidelines会计指南,会计指引accounting historiography会计学史,会计史accounting income 会计收益,账面收益accounting indices 会计指标,核算指标accounting information会计信息,会计资讯accounting item账项,账目accounting language会计语言accounting law会计法accounting legislation会计立法accountingliterature会计文献,会计学文献accounting loss会计损失accounting manual会计手册,会计工作守则accountingmeasurement会计计量accountingmechanism会计机制accounting method会计方法accounting model会计模式accountingobjective会计目标accounting officer会计主任,会计主管accountingorganisation会计组织accounting period会计期间,会计报告期accountingpersonnel会计人员accountingphilosophy会计哲学accounting policy会计政策accounting policychange会计政策变更accountingpostulate会计假设,会计假定accounting practice会计实务,会计惯例,会计师事务所accountingprinciples会计原则,会计原理accountingprocedure会计程序accounting process会计处理程序,会计过程accountingprofession会计职业,会计专业,会计行业accounting profit会计利润accountingprogramme记账程序accounting rate ofreturn会计报酬率accounting ratio会计比率,财务比率accounting record会计记录,会计簿籍accountingreference date会计参照日accountingreference period会计参照期间accounting reform会计改革accountingregulation会计法规,会计规范accounting report会计报告,会计报表accountingrepresentation会计反映accountingresponsibility会计责任accounting routine会计程序accounting rule会计规则accounting service会计服务accountingsoftware会计软件accountingsoftware package会计软件包accounting staff会计工作人员accountingstatement会计报表accountingsupervision会计监督accounting system会计制度,会计系统accountingtechnique会计技术accounting tems会计术语accountingterminology会计名词,会计术语accounting theory会计理论accountingthoughts会计思想accountingtreatment会计处理accounting trend会计趋势,会计动态accounting unit会计单位,账务处理单位accountingvaluation会计计价,会计估价accounting voucher记账凭证accounting work会计业务,会计工作accounting year会计年度accounts payable应付账款accounts payableledger应付账款总账,应付账款分类账accounts payableperiod应付账款期accounts payableregister应付账款登记簿accounts prepaid预付账款,预付货款accounts receivable4应收账款accounts receivable ledger应收账款总账,应收账款分类账accounts receivable period应收账款期accounts receivable turnover应收账款周转率accreditation评审accredited party授信买方accreditee信用证接受人,信用证受益人accrediting party信用证开立方accreditor信用证申请人accretion of capital 资本增值accrual accounting 权责发生制会计,应计制会计accrual accounting model应计会计模式accrual basis权责发生制,应计制accrual concept权责发生概念,应计概念accrual date应收应付日期,应计日期accruals应计项目accrued asset应计资产accrued basic wage应计基本工资accrued bonus应计奖金accrueddepreciation应计折旧accrued dividend应计股利accrued expense应计费用accrued income应计收益accrued interestpayable应计未付利息accrued interestreceivable应计未收利息accrued item应计项目accrued liability应计负债accrued loss应计损失accrued payable应计未付款项accrued payroll应计未付工资accrued pensioncost应计养老金成本accrued profit应计利润accruedreceivables应计未收款项accrued rent应计租金accrued revenue应计收入accrued tax应计税款,应付税款accrued wage应计未付工资accumuateddividend累计股利accumulatedamortisation累计摊销,累积摊销accumulatedapportionment累计分配,累积分配accumulated cost累计成本,累积成本accumulated deficit累计亏损,累积亏损accumulateddepletion累计折耗,累积折耗accumulateddepreciation累计折旧;累积折旧accumulatedearnings累计收益accumulated error累计误差accumulated fund累积基金accumulatedincome累计收益accumulated profit累计利润5B ShareB股baby bond小额债券back charge决算后费用back duty欠税,补缴税款back freight退货运费back money拖欠款;逾期未付款back order缺货;延期交货back order memo 延期交货通知书back pay欠薪back rent欠租back salary欠薪back-door financing 秘密融资;后门融资back-door listing借壳上市backed bond担保债券backlog积压back-to-back credit 相对信用;转接式信用;背对背信用back-to-back loan易币贷款backtrack search追踪查找back-up后备;后援back-up copy副本back-up diskette后备软盘backwardintegration反向兼并backwardsupervision反向监控backward tracing反向追踪backwardation延期交割费bad and doubtfulloans呆滞及不良贷款bad asset不良资产;呆滞资产bad buy赔本买卖bad claim不良债权bad debt坏账bad debt expense坏账费用bad debt insurance坏账保险bad debt loss坏账损失bad debt provision坏账准备bad debt ratio坏账比率bad debt recovery坏账收回bad debt write-off坏账冲销bad debtsrecovered account坏账收回账户bad loan不良贷款bad title失效产权;无效所有权badges of trade交易标志bail bond保释担保;保释担保书bailee受托人bailer寄托人;委托人bailment财务委托bailment of goods受托保管货品bailout method投资残值计算法bailout paybackmethod投资残值回收期计算法bailout period委托期balance余额;结余;结存bear抛空投机;空投;卖空bear account空头账户(指在证券交易所做空头)bear and bull买空卖空bear bond看跌债券;熊债券bear campaign抛空风bear clique空头集团bear compaign卖空风潮;压价风潮bear covering补空bear drive卖空潮bear market市价疲软bear operation卖空行为bid deposit投标押金bid guarantee投标担保;承包担保bid price投标价格bid rate投标价bilateral agreement双边协议bilateral arbitrage双边套汇bilateral assistance双边援助bill broker票据经纪人bill clearing票据清算bill collection票据托收bill of estimate估价单bill of exchange汇票bill of export orimport货物进出口报单black figure余额black market黑市blank account book空白账簿blank credit空白信用汇票blank invoice空白发票blank receipt空白收据blind trust隐蔽信托block allocation整笔拨款blue-chipcorporation蓝筹公司board lot手bond indenture债券信托契约bond insurance债券保险bondedindebtedness担保债务bonded store保税仓库;保税物料bonus share红股book debt6账面债务bookkeepingprocedure记账程序borrowing plan借款计划bought and soldnote买卖单据branch bankaccount分行账户budget account预算账户bull bond看涨债券business contract营业合同buying rate买进汇率;买入价7cable confirmation 电报确认书cable credit电传信用证cable draft电汇汇票cable order电报订货;电表订单cable rate电汇汇率cable transfer电汇call deposit通知存款;活期存款call in advance预收股款call in arrear催缴逾期股本call loan短期贷款callable bond可提前赎回债券callable capital通知即缴股本callable loan通知放款canceled bond已注销债券cancellable lease 可解除租约capacity level生产能力水平capacity limit生产能力极限capacity loading生产能力负荷capital adequacyratio资本充足率capital adjustmentaccount资本调整帐户capital appraisal资本评估capital appreciation资本增值capital asset资本资产;长期资产capital assurance资本保险cargo certificate海运货物保险合同cargo claim货运索赔cargo insurancerate货物保险费率carried interest附带权益carry-back of loss亏损转回carrying amount账面金额cash basis现金收付制cash bonus现金红利cash book现金登记簿cash budget现金预算cash collectionbasis收付实现制cash distributionrate现金分配率cash dividend现金股利casual audit临时审计casual expense临时性费用casual worker散工casualty and theftloss意外事故及盗窃损失casualty insurance灾难保险casualty insuranceproceeds意外险收入central bank中央银行central bank rate中央银行贴现率central clearinghouse结算中心central clearingsystem中央结算制度;集体交收系统certificate ofcompliance合约完成证明书certificate ofdeposit存款单certificate ofexemption豁免证明书certificate ofindebtedness国库券;借据cessation ofbusiness停业cession转让财产权益chain banking连锁银行业务chain discount连锁折扣chain index连锁指数check and balance互相制衡check commitee稽核委员会check list核对项目清单check mark核对符号check price限价check programme检查程序cheque account支票账户circular forconfirmation通函确认circular letter ofcredit循环信用证;流通信用证circular note旅行支票city collection同城托收civil action民事诉讼claim索赔;债权classificationofaccounts帐户分类;会计科目分类claused bill附条款票据clearing balance票据交换差额;结算差额close end固定金额closing结账;结转closing inventory期末存货code of bankingpractice银行营运守则coefficient-normcosting定额成本法collateral note附担保品期票collection收账collection method收付实现制columnar journal多栏式日记账commercialaccounting商业会计commercial invoice商业发票commission income8佣金收入committed cost约束成本commodity fundturnover商品资金周转率common costallocation共同成本分摊country collection异地托收credit advice存款通知书;贷款通知credit fund信贷资金crown debt国债;公债currency exchange货币兑换current value现值customers account应收账款cyclical variation循环变动9daily accounting日常核算daily statement日报表daily trading limit每日价格上下限data base数据库data classification 数据分类data conversion数据转换data file数据档案data storage数据储存date draft定期汇票date of acceptance 承兑日期date of cancellation 注销日day book日记账dead asset无用资产dead stock呆滞存货dead ticket成交单debenture coupon 债券利息票debenture interest债券利息debeture债券debit借;借记;借方debit-creditbookkeeping借贷记账法debt instrument债务票据debt mortgage抵押债务debt-adjusting债务调整debts to assetsratio负债对资产比率decentralisedaccounting分权制会计decimal system十进制declaration ofdividend分派股息公告declared value设定价值declining balance余额递减decrement减值deductible loan可扣除借款deed of guarantee保证契据default cost违约成本default risk违约风险defeasance of debt债务废除deferral递延账项deferred asset递延资产deferred debit递延借项deferred posting延期过账deferred revenue递延收入deferred taxation递延税项deficit赤字delayed payment延期付款delinquent account逾期未收账款delivered duty paid完税后交货delivery byinstalment分期交货demand draft即期汇票demutualisation股份化;股份制;将会员制转为股份制departmentalaccounting部门核算departmentalcosting部门成本计算departmentalexpense部门费用depletable asset折耗资产;递耗资产deposit存款;保证金;定金;押金deposit rate存款利率deposit slip存款单deposit-takingcompany接受存款公司deprecationexpense折旧费用depreciated cost折余成本depreciation period折旧期限deregulation放宽管制design fee设计费用desired endinginventory预期期末存货detailed audit详细审计determinableincome固定收益developmentexpense开发费用dialy cash balance每日现金余额differential cost差量成本differential duties差别关税differential fixedcost差量固定成本diminishing asset递耗资产diminishing return报酬递减direct clearing直接结算direct expense直接费用direct material直接材料direct out-of-pocketcosts直接付现成本;直接支付成本direct quotation直接报价direct subsidy直接补贴directory file目录文件disbursementinsurance船舶费用保险disbursementvoucher付款凭证disclosure ofinterest权益披露discount on bond债券折价discount operation贴现操作discounted cashflow折现现金流量discounted paybackmethod10折现回收期法discretionary variable cost酌量变动成本discriminant analysis差别分析;判别分析法dishonoured cheque拒付支票disposable personal income个人可支配收益disposal of fixed asset固定资产清理;固定资产变卖distorted income不真实收益distress price处理价distribution in kind 实物分派;实物分配distributor经销商diversification of risk风险分散dividend in kind实物股利dividend option 股利期权dividend paid已付股利dividend yield股息率document文件;凭证documentaryacceptance跟单承兑documentary draft跟单汇票dollar overhang美元过剩domestic loan国内放款domestic share内资股dormant asset闲置资产double entry复式记账double-check双重核对doubtful debtsprovision呆账准备;坏账准备downside pricemovement价格走低draw on one'scredit凭信用借款drawee bank付款银行drought reserve财务困难准备金dual pricing双重定价法due on demand活期;即期dutiable article应课税商品duty of secrecy保密责任duty paid certificate完税凭证dynamic ratio动态比率11earmarked loan专用贷款earning power盈利能力;收益能力earnings per share 息税前利润earnings reinvested 再投资收益earnings test收益测试economic accounting经济核算economic appraisal 经济评估economic depreciation经济折旧economic value经济价值effective cost实际成本effective exchange rate实际汇率effective tax rate实际税率effectiveness audit 效用审计efficient portfolio有效投资组合electronic data processing电子数据处理eligible commercialpaper有效商业票据elimination entry抵销分录employee benefitspayable应付福利费employee liabilityinsurance职工伤亡保险employee pension职工养老金employeeretirement fund职工退休基金employee shareoption职工认股权employee'sinsurance fund职工保险基金employment of fund资金运作endorse背书endowment annuity养老年金endowment profit赞助盈利enforceablecontract强制执行合同;强行执行合约enlarged sharecapital已扩股本enterprise incometax企业所得税entreport trade转口贸易equal-cost line等成本线equilibrium analysis均衡分析equipment fund设备基金equipmentreplacement设备更新;设备重置equity accounting权益会计equity capital权益资本equity contribution投入资本equity financing股票融资equity investment权益投资equity ownership资本所有权;权益equity value pershare每股权益error bound误差界限error ofcomputation计算错误error-free operation无错操作estate agent地产经纪人estate duty遗产税estimatedassessment估计评税estimated costsystem估计成本制度Eurocheque欧洲支票Euro-commercialpaper欧洲商业票据Eurocurrency欧洲货币evergreen credit常年信用ex drawing不支取利润exception审计异议;例外exceptional item例外项目;特殊项目excess charge超额费用excess depreciation过度贬值excessive profit超额利润exchangecommission兑付佣金exchange fund bill外汇基金票据exchange parity外汇平价exchange rate外汇汇率;汇率exchange rate gap汇率差额exchange ratequotation汇率牌价exchange ratio交换比率exchangerestriction外汇限制ex-dividend date除息日executoryconsideration待履行约定exempt agreement例外协议exemption clause免责条款ex-factory pass rate出厂合格率expansion fund发展基金expected life预期使用年限expected variance预计误差expendedappropriation已用拨款expense account费用账户expense payable应付费用expense standard费用标准exponential curve指数曲线export letter ofcredit出口信用证export quota出口配额export tariff出口关税12extension andfooting小计和合计external exchange对外交易external loan外债extra dividend额外股利extraneousearnings额外收益extraordinary profit非常利润13facility资金融通;信用安排factoring commission让售佣金factory cost制造成本fair presentation公正表述fair wear and tear 正常损耗false accounts假账false reporting虚假申报fancy paper热门证券fault analysis故障分析;失效分析fctory set price出厂价格feasible portfolio set可行投资组合feathered asset虚假资产;渗水资产fee tail指定继承人的不动产fellow-trader commission同业佣金fidelity fund互保基金fiduciary fund信托基金field audit现场审计fieldwork allowance外勤工作津贴file directory档案目录;文件目录file ouput档案输出final beneficiary最终受益人finance charge财务费用finance department财务部门finance leaseaccounting融资租赁会计financial accounting财务会计financial accounts财务报表financial condition财务状况financial data财务数据financial disclosure财务状况披露financial institution金融机构financial investment金融投资financialmanagement财务管理financialprogramme财务计划financial settlement财务结算financial statement财务报表financing cost理财成本financing structure融资结构fine paper有信用票据firm contract确定合同;确定合约first mortgage第一抵押权fiscal agent财务代理人fiscal year会计年度fixed asset固定资产fixed budget固定预算fixed charge ratio固定费用率fixed intangibleasset固定无形资产fixed liability固定负债fixed overhead固定管理费用fixed premium固定保险费fixed rate bond固定利率债券fixed ratio固定比率fixed trust固定信托flat interest rate统一利率flexible budget弹性预算flexible price弹性价格floating exchangerate浮动汇率floating loan浮动贷款floating price浮动价格floating stock流通股flow of cost成本流转flow-throughaccounting实交税收会计fluctuation波动;变动footing合计forecast variance预测差异forecasted balancesheet预计资产负债表foreign agentaccount国外代理商账户foreign credit海外信用证;海外信贷foreign currencydeposit外币存款foreign currencytranslation外币折算foreign exchangeallocation外汇分配制度foreign exchangedealings外汇交易foreign exchangemarket外汇市场foreign exchangequotation外汇牌价foreign exchangespeculation外汇投机foreign lending国外贷款;境外贷款foreign sourceincome境外收益foreign tradefinancing外贸资金融通forex option外汇期权formal contract正式合同forward bargain远期交易forward delivery远期交货forward entitlement远期权利forward funding提供远期资金forward rate远期汇率forward trade远期交易14foul bill of lading不完全定单franchise tax专营税fraudulent disbursement伪造支出fraudulent trading 欺诈性交易free cash flow自由现金流量free rate自由汇率freehold land永久地权free-market economy自由市场经济freight运费fringe benefit附加福利fringe wage附加工资frozen asset冻结资产full audit全面审计full cost完全成本fully paid share capital 已缴足股本functional cost职能成本functionalobsolescence功能性贬值fund flow资金流向fund pool综合投资fundamental law基本定律funded debt长期债务funds flow资金流转funds statement资金表future delivery期货;远期交货future value终值15gage担保品;抵押品gain and loss损益;盈亏gain on exchange 外汇盈余gardening expense 绿化费用garnishee order第三债权人扣款申请garnishee wage扣发工资gearing资本负债率;杠杆比率general agency总代理general economic risk一般经济风险general expenses 总务费用general journal普通日记账general liability普通债务general management trust 一般信托general offer全面收购建议general preferentialduty普遍优惠关税general purchasingpower一般购买力generalised auditsoftware通用审计软件gift tax赠与税giro bank转账银行giro cheque转账支票global bond全球债券godown charge仓库费用going concern持续经营gold standard金本位good faithcertificate良好信用证书goods and chattels一般动产goods in bond保税货物goods in transitinsurance货运保险goods receivednote商品收讫单goodwill商誉government audit政府审计governmentexpenditure政府支出government loan公债governmentsecurities政府债券grace period宽限期grant补助金green back美钞gross amountmethod总价法gross budget总预算gross capitalformation资本构成总额gross domesticinvestment国内投资总额gross expenditure支出总额gross export value出口总值gross investment投资总额gross liabilities总负债gross margin毛利;边际贡献gross pay工资总额gross price总价gross receipt收入总额gross sales销售总额group accounts集团报表group company集团公司group profit集团利润growth stock成长股guarantee fund保证金guaranteed credit担保信贷guaranteed fund保证基金guaranteed letter ofcredit保兑信用证guaranteed liability担保债务guaranteed loan担保贷款guaranteedmortgage担保抵押guaranteed reserve保证准备金guaranty fund保证金guild行业协会;同业公会16。
会计词典(中英文对照)
a basket of currencies一揽子货币,一篮子货币A/C payee only只可转帐abacus算盘abandoned property废弃财产abandoned property option财产废弃选择权abandonment charge报废支出,废弃费用abandonment option放弃选择权abandonment value 废弃价值abatement claim减价要求ABC inventory systemABC存货制度ability to bear criterion承受能力,承受能力标准abnormal cost 非正常成本abnormaldepreciation非正常折旧abnormal exchange非正常交易,非正常行市abnormal gain非正常收益abnormal item例外项目,特殊项目,非正常项目abnormal loss非正常损失abnormal profit非正常利润abnormal rate ofreturn非正常投资回报率abnormal return非正常报酬abnormal risk非正常风险abnormal spoilage非正常毁损abnormal waste非正常损耗above par高于面值above-the-line经常项目,线上项目[损益表]above-the-lineexpenditure经常项目支出,线上项目支出[损益表]above-the-linereceipt经常预算收入,线上项目收入[损益表]absence rate缺勤率absenteeism rate缺勤率absoluteacceptance无条件承兑absoluteassignment无条件转让absolute bond无附加条件债券absolute contract无附加条件合同absolute cover绝对保险范围absolute discharge无条件豁免,无条件解除债务absoluteendorsement无条件背书absolute error绝对误差absolute fixed cost固定成本,绝对固定成本absolute fixed pegsystem绝对联系汇率制absoluteinheritance绝对继承权absolute liability绝对赔偿责任absolute ownership绝对所有权absolute par固定票面价,不变票面价absolute quota绝对配额absolutesubscription确定条件的募集absolute title绝对产权absolute total loss实际全损absolute value error绝对值误差absorbed burden已分配费用,已分摊费用absorbed cost已吸收成本,已分摊成本absorbed expense已分配费用,已分摊费用absorbedoverheads已分配经常费用,已分摊经常费用absorption分配,分摊,吸收absorption account分摊账户,计价账户absorption costing分摊成本法,吸收成本法absorption pricing分摊法定价absorption rate分配率,分摊率,吸收率abstract of account账户概要,账户摘要abstract of posting过账分录表abstract of title产权证明,产权说明书abstracts概要,摘要accelerated debtmaturity提前还债期限acceleratingpremium累进奖金acceptability test可接受性测试acceptable auditrisk可接受审计风险acceptable qualitylevel可接受质量水平acceptance承兑,认付acceptancepayable应付承兑票据acceptanceagreement承兑契约acceptance andguarantee承诺与保证acceptance bank承兑银行acceptance byintervention参与承兑,参加承兑acceptancecertificate验收证明acceptance charge承兑费1acceptance commission承兑手续费,承兑佣金acceptance condition承兑条件acceptance credit 承兑信用acceptance declaration承兑申报单acceptance fee承兑手续费acceptance for honour代承兑,信用担保承兑acceptance house 承兑银行,承兑所acceptance in blank 空白承兑acceptance inspection验收acceptance letter of credit承兑信用证acceptance line银行承兑限额acceptance market 票据市场,票据贴现市场acceptancematurity承兑票据到期日acceptancematurity record承兑汇票到期记录acceptance ofengagement接受委托acceptance period承付期acceptancereceivable应收承兑票据acceptance register承兑票据登记簿acceptance testing验收测试,验收检查accepted bill已承兑汇票accepted bond已承兑债券accepted draft已承兑汇票accepting bank承兑银行accepting house承兑机构,承兑银行accepting rate ofexchange外汇承兑率acceptor承兑人[银行],接受人[契约]access存取access capability存取能力access control存取控制access controlverification存取控制验证access cycle存取周期access routine存取程序access value存取值accession财产自然增益accession tax财产增益税accessor存取器accessory contract附带合同,附带合约accessory product副产品accessory risk附加险accident and healthplan意外和健康保障计划accident deathbenefit意外死亡赔偿金,工伤死亡抚恤金accident insurance意外事故险,意外险accommodatingbank通融银行accommodationallowance住宿津贴accommodation bill通融票据accommodationdraft通融汇票accommodationendorsement通融背书accommodationendorser通融票据背书人accommodationkite空头支票,欠单accommodationnote通融票据accommodationparties通融票据关系人accommodationpurchase优惠采购accommodationrisk通融险accommodator资金融通者,贷款人accord andsatisfaction和解和清偿,应允和清偿account账户,会计科目account analysis账户分析account analysisapproach账户分析法account balance账户余额account chart会计科目表accountclassification账户分类account closingmethod账结法account closingprocedure结账程序,结账手续account code账户编号,会计科目编号account days放账日期account distribution账户分配account due到期账款account executive客户主管account flow chart账户流程图account form账户格式,账户式account formbalance sheet账户式资产负债表account in arrear积欠账目account in dispute有争议账目account in transit未达账项,在途账account in trust信托账户account note会计科目单,账目单account number账号,账户编号2account of the exchequer国库账account paid付讫account payable master file应付账款主档案account payee收款人账户account receivable programme收账程序account sales承销清单,销售清单account settled结算,已结清账目account title会计科目,账户名称account transfer转账科目account transfer memo转账通知单accountability经管责任,问责性accountability approach经管责任观,受托责任观accountability unit 责任单位accountable person责任人accountancy会计学,会计业务accountancyservice会计事务,会计服务accountant会计人员,会计师accountant general总会计师,会计长accountant incharge会计主管,主办会计accountant'scertificate会计师证明书accountant's fee会计师费accountant'shandbook会计师手册accountant's report会计师报告accountant'sresponsibility会计师职责accounting会计accounting activity会计工作,会计业务accountingadjustment账务调整accounting affairs会计事务accountingalternatives备选会计方法accountingapproach会计方法accounting archives会计档案accountingassumption会计假设accounting base会计基础accounting basedon shift分班核算accounting basedon task单项任务核算accounting beta会计贝他系数,会计β系数accounting book会计账簿,会计账册accounting bycounter柜组核算accounting centre核算中心accountingchanges会计变更accounting check会计检查,会计稽核,会计校验accounting choice会计选择accounting clerk记账员,会计员accounting code会计法规,会计条例accounting concept会计概念,会计观念accountingconsultancy会计咨询accounting control会计控制,会计管理accountingconvention会计惯例accounting cost会计成本,会计费用accounting criteria会计标准accounting cycle会计循环accounting data会计资料accounting decision会计决策accountingdepartment会计部,会计处,会计科accountingdisclosure会计披露,会计揭示accounting displayboard核算牌,核算板accounting division会计部门accounting doctrine会计学说,会计信条accountingdocument会计凭证,会计文件accounting element会计要素accounting entity会计实体,会计主体,会计单位accounting entry会计分录accountingequation会计等式accounting error会计差错accountingestimate会计估计accounting ethics会计职业道德,会计专业道德accounting event会计事项accountingevidence会计凭证accountingevolution会计演进,会计演变accountingexpertise会计专长accounting field会计界,会计领域accounting file会计档案accounting firm会计师事务所,会计公司accounting forincome tax所得税会计accounting forinventory存货会计accounting for jointventure合资企业会计,合营会计3accounting for merger合并会计accounting formula 会计公式accounting function 会计职能,会计功能accounting glossary 会计词汇accounting graph会计图表,核算图表accounting guidelines会计指南,会计指引accounting historiography会计学史,会计史accounting income 会计收益,账面收益accounting indices 会计指标,核算指标accounting information会计信息,会计资讯accounting item账项,账目accounting language会计语言accounting law会计法accounting legislation会计立法accountingliterature会计文献,会计学文献accounting loss会计损失accounting manual会计手册,会计工作守则accountingmeasurement会计计量accountingmechanism会计机制accounting method会计方法accounting model会计模式accountingobjective会计目标accounting officer会计主任,会计主管accountingorganisation会计组织accounting period会计期间,会计报告期accountingpersonnel会计人员accountingphilosophy会计哲学accounting policy会计政策accounting policychange会计政策变更accountingpostulate会计假设,会计假定accounting practice会计实务,会计惯例,会计师事务所accountingprinciples会计原则,会计原理accountingprocedure会计程序accounting process会计处理程序,会计过程accountingprofession会计职业,会计专业,会计行业accounting profit会计利润accountingprogramme记账程序accounting rate ofreturn会计报酬率accounting ratio会计比率,财务比率accounting record会计记录,会计簿籍accountingreference date会计参照日accountingreference period会计参照期间accounting reform会计改革accountingregulation会计法规,会计规范accounting report会计报告,会计报表accountingrepresentation会计反映accountingresponsibility会计责任accounting routine会计程序accounting rule会计规则accounting service会计服务accountingsoftware会计软件accountingsoftware package会计软件包accounting staff会计工作人员accountingstatement会计报表accountingsupervision会计监督accounting system会计制度,会计系统accountingtechnique会计技术accounting tems会计术语accountingterminology会计名词,会计术语accounting theory会计理论accountingthoughts会计思想accountingtreatment会计处理accounting trend会计趋势,会计动态accounting unit会计单位,账务处理单位accountingvaluation会计计价,会计估价accounting voucher记账凭证accounting work会计业务,会计工作accounting year会计年度accounts payable应付账款accounts payableledger应付账款总账,应付账款分类账accounts payableperiod应付账款期accounts payableregister应付账款登记簿accounts prepaid预付账款,预付货款accounts receivable4应收账款accounts receivable ledger应收账款总账,应收账款分类账accounts receivable period应收账款期accounts receivable turnover应收账款周转率accreditation评审accredited party授信买方accreditee信用证接受人,信用证受益人accrediting party信用证开立方accreditor信用证申请人accretion of capital 资本增值accrual accounting 权责发生制会计,应计制会计accrual accounting model应计会计模式accrual basis权责发生制,应计制accrual concept权责发生概念,应计概念accrual date应收应付日期,应计日期accruals应计项目accrued asset应计资产accrued basic wage应计基本工资accrued bonus应计奖金accrueddepreciation应计折旧accrued dividend应计股利accrued expense应计费用accrued income应计收益accrued interestpayable应计未付利息accrued interestreceivable应计未收利息accrued item应计项目accrued liability应计负债accrued loss应计损失accrued payable应计未付款项accrued payroll应计未付工资accrued pensioncost应计养老金成本accrued profit应计利润accruedreceivables应计未收款项accrued rent应计租金accrued revenue应计收入accrued tax应计税款,应付税款accrued wage应计未付工资accumuateddividend累计股利accumulatedamortisation累计摊销,累积摊销accumulatedapportionment累计分配,累积分配accumulated cost累计成本,累积成本accumulated deficit累计亏损,累积亏损accumulateddepletion累计折耗,累积折耗accumulateddepreciation累计折旧;累积折旧accumulatedearnings累计收益accumulated error累计误差accumulated fund累积基金accumulatedincome累计收益accumulated profit累计利润5B ShareB股baby bond小额债券back charge决算后费用back duty欠税,补缴税款back freight退货运费back money拖欠款;逾期未付款back order缺货;延期交货back order memo 延期交货通知书back pay欠薪back rent欠租back salary欠薪back-door financing 秘密融资;后门融资back-door listing借壳上市backed bond担保债券backlog积压back-to-back credit 相对信用;转接式信用;背对背信用back-to-back loan易币贷款backtrack search追踪查找back-up后备;后援back-up copy副本back-up diskette后备软盘backwardintegration反向兼并backwardsupervision反向监控backward tracing反向追踪backwardation延期交割费bad and doubtfulloans呆滞及不良贷款bad asset不良资产;呆滞资产bad buy赔本买卖bad claim不良债权bad debt坏账bad debt expense坏账费用bad debt insurance坏账保险bad debt loss坏账损失bad debt provision坏账准备bad debt ratio坏账比率bad debt recovery坏账收回bad debt write-off坏账冲销bad debtsrecovered account坏账收回账户bad loan不良贷款bad title失效产权;无效所有权badges of trade交易标志bail bond保释担保;保释担保书bailee受托人bailer寄托人;委托人bailment财务委托bailment of goods受托保管货品bailout method投资残值计算法bailout paybackmethod投资残值回收期计算法bailout period委托期balance余额;结余;结存bear抛空投机;空投;卖空bear account空头账户(指在证券交易所做空头)bear and bull买空卖空bear bond看跌债券;熊债券bear campaign抛空风bear clique空头集团bear compaign卖空风潮;压价风潮bear covering补空bear drive卖空潮bear market市价疲软bear operation卖空行为bid deposit投标押金bid guarantee投标担保;承包担保bid price投标价格bid rate投标价bilateral agreement双边协议bilateral arbitrage双边套汇bilateral assistance双边援助bill broker票据经纪人bill clearing票据清算bill collection票据托收bill of estimate估价单bill of exchange汇票bill of export orimport货物进出口报单black figure余额black market黑市blank account book空白账簿blank credit空白信用汇票blank invoice空白发票blank receipt空白收据blind trust隐蔽信托block allocation整笔拨款blue-chipcorporation蓝筹公司board lot手bond indenture债券信托契约bond insurance债券保险bondedindebtedness担保债务bonded store保税仓库;保税物料bonus share红股book debt6账面债务bookkeepingprocedure记账程序borrowing plan借款计划bought and soldnote买卖单据branch bankaccount分行账户budget account预算账户bull bond看涨债券business contract营业合同buying rate买进汇率;买入价7cable confirmation 电报确认书cable credit电传信用证cable draft电汇汇票cable order电报订货;电表订单cable rate电汇汇率cable transfer电汇call deposit通知存款;活期存款call in advance预收股款call in arrear催缴逾期股本call loan短期贷款callable bond可提前赎回债券callable capital通知即缴股本callable loan通知放款canceled bond已注销债券cancellable lease 可解除租约capacity level生产能力水平capacity limit生产能力极限capacity loading生产能力负荷capital adequacyratio资本充足率capital adjustmentaccount资本调整帐户capital appraisal资本评估capital appreciation资本增值capital asset资本资产;长期资产capital assurance资本保险cargo certificate海运货物保险合同cargo claim货运索赔cargo insurancerate货物保险费率carried interest附带权益carry-back of loss亏损转回carrying amount账面金额cash basis现金收付制cash bonus现金红利cash book现金登记簿cash budget现金预算cash collectionbasis收付实现制cash distributionrate现金分配率cash dividend现金股利casual audit临时审计casual expense临时性费用casual worker散工casualty and theftloss意外事故及盗窃损失casualty insurance灾难保险casualty insuranceproceeds意外险收入central bank中央银行central bank rate中央银行贴现率central clearinghouse结算中心central clearingsystem中央结算制度;集体交收系统certificate ofcompliance合约完成证明书certificate ofdeposit存款单certificate ofexemption豁免证明书certificate ofindebtedness国库券;借据cessation ofbusiness停业cession转让财产权益chain banking连锁银行业务chain discount连锁折扣chain index连锁指数check and balance互相制衡check commitee稽核委员会check list核对项目清单check mark核对符号check price限价check programme检查程序cheque account支票账户circular forconfirmation通函确认circular letter ofcredit循环信用证;流通信用证circular note旅行支票city collection同城托收civil action民事诉讼claim索赔;债权classificationofaccounts帐户分类;会计科目分类claused bill附条款票据clearing balance票据交换差额;结算差额close end固定金额closing结账;结转closing inventory期末存货code of bankingpractice银行营运守则coefficient-normcosting定额成本法collateral note附担保品期票collection收账collection method收付实现制columnar journal多栏式日记账commercialaccounting商业会计commercial invoice商业发票commission income8佣金收入committed cost约束成本commodity fundturnover商品资金周转率common costallocation共同成本分摊country collection异地托收credit advice存款通知书;贷款通知credit fund信贷资金crown debt国债;公债currency exchange货币兑换current value现值customers account应收账款cyclical variation循环变动9daily accounting日常核算daily statement日报表daily trading limit每日价格上下限data base数据库data classification 数据分类data conversion数据转换data file数据档案data storage数据储存date draft定期汇票date of acceptance 承兑日期date of cancellation 注销日day book日记账dead asset无用资产dead stock呆滞存货dead ticket成交单debenture coupon 债券利息票debenture interest债券利息debeture债券debit借;借记;借方debit-creditbookkeeping借贷记账法debt instrument债务票据debt mortgage抵押债务debt-adjusting债务调整debts to assetsratio负债对资产比率decentralisedaccounting分权制会计decimal system十进制declaration ofdividend分派股息公告declared value设定价值declining balance余额递减decrement减值deductible loan可扣除借款deed of guarantee保证契据default cost违约成本default risk违约风险defeasance of debt债务废除deferral递延账项deferred asset递延资产deferred debit递延借项deferred posting延期过账deferred revenue递延收入deferred taxation递延税项deficit赤字delayed payment延期付款delinquent account逾期未收账款delivered duty paid完税后交货delivery byinstalment分期交货demand draft即期汇票demutualisation股份化;股份制;将会员制转为股份制departmentalaccounting部门核算departmentalcosting部门成本计算departmentalexpense部门费用depletable asset折耗资产;递耗资产deposit存款;保证金;定金;押金deposit rate存款利率deposit slip存款单deposit-takingcompany接受存款公司deprecationexpense折旧费用depreciated cost折余成本depreciation period折旧期限deregulation放宽管制design fee设计费用desired endinginventory预期期末存货detailed audit详细审计determinableincome固定收益developmentexpense开发费用dialy cash balance每日现金余额differential cost差量成本differential duties差别关税differential fixedcost差量固定成本diminishing asset递耗资产diminishing return报酬递减direct clearing直接结算direct expense直接费用direct material直接材料direct out-of-pocketcosts直接付现成本;直接支付成本direct quotation直接报价direct subsidy直接补贴directory file目录文件disbursementinsurance船舶费用保险disbursementvoucher付款凭证disclosure ofinterest权益披露discount on bond债券折价discount operation贴现操作discounted cashflow折现现金流量discounted paybackmethod10折现回收期法discretionary variable cost酌量变动成本discriminant analysis差别分析;判别分析法dishonoured cheque拒付支票disposable personal income个人可支配收益disposal of fixed asset固定资产清理;固定资产变卖distorted income不真实收益distress price处理价distribution in kind 实物分派;实物分配distributor经销商diversification of risk风险分散dividend in kind实物股利dividend option 股利期权dividend paid已付股利dividend yield股息率document文件;凭证documentaryacceptance跟单承兑documentary draft跟单汇票dollar overhang美元过剩domestic loan国内放款domestic share内资股dormant asset闲置资产double entry复式记账double-check双重核对doubtful debtsprovision呆账准备;坏账准备downside pricemovement价格走低draw on one'scredit凭信用借款drawee bank付款银行drought reserve财务困难准备金dual pricing双重定价法due on demand活期;即期dutiable article应课税商品duty of secrecy保密责任duty paid certificate完税凭证dynamic ratio动态比率11earmarked loan专用贷款earning power盈利能力;收益能力earnings per share 息税前利润earnings reinvested 再投资收益earnings test收益测试economic accounting经济核算economic appraisal 经济评估economic depreciation经济折旧economic value经济价值effective cost实际成本effective exchange rate实际汇率effective tax rate实际税率effectiveness audit 效用审计efficient portfolio有效投资组合electronic data processing电子数据处理eligible commercialpaper有效商业票据elimination entry抵销分录employee benefitspayable应付福利费employee liabilityinsurance职工伤亡保险employee pension职工养老金employeeretirement fund职工退休基金employee shareoption职工认股权employee'sinsurance fund职工保险基金employment of fund资金运作endorse背书endowment annuity养老年金endowment profit赞助盈利enforceablecontract强制执行合同;强行执行合约enlarged sharecapital已扩股本enterprise incometax企业所得税entreport trade转口贸易equal-cost line等成本线equilibrium analysis均衡分析equipment fund设备基金equipmentreplacement设备更新;设备重置equity accounting权益会计equity capital权益资本equity contribution投入资本equity financing股票融资equity investment权益投资equity ownership资本所有权;权益equity value pershare每股权益error bound误差界限error ofcomputation计算错误error-free operation无错操作estate agent地产经纪人estate duty遗产税estimatedassessment估计评税estimated costsystem估计成本制度Eurocheque欧洲支票Euro-commercialpaper欧洲商业票据Eurocurrency欧洲货币evergreen credit常年信用ex drawing不支取利润exception审计异议;例外exceptional item例外项目;特殊项目excess charge超额费用excess depreciation过度贬值excessive profit超额利润exchangecommission兑付佣金exchange fund bill外汇基金票据exchange parity外汇平价exchange rate外汇汇率;汇率exchange rate gap汇率差额exchange ratequotation汇率牌价exchange ratio交换比率exchangerestriction外汇限制ex-dividend date除息日executoryconsideration待履行约定exempt agreement例外协议exemption clause免责条款ex-factory pass rate出厂合格率expansion fund发展基金expected life预期使用年限expected variance预计误差expendedappropriation已用拨款expense account费用账户expense payable应付费用expense standard费用标准exponential curve指数曲线export letter ofcredit出口信用证export quota出口配额export tariff出口关税12extension andfooting小计和合计external exchange对外交易external loan外债extra dividend额外股利extraneousearnings额外收益extraordinary profit非常利润13facility资金融通;信用安排factoring commission让售佣金factory cost制造成本fair presentation公正表述fair wear and tear 正常损耗false accounts假账false reporting虚假申报fancy paper热门证券fault analysis故障分析;失效分析fctory set price出厂价格feasible portfolio set可行投资组合feathered asset虚假资产;渗水资产fee tail指定继承人的不动产fellow-trader commission同业佣金fidelity fund互保基金fiduciary fund信托基金field audit现场审计fieldwork allowance外勤工作津贴file directory档案目录;文件目录file ouput档案输出final beneficiary最终受益人finance charge财务费用finance department财务部门finance leaseaccounting融资租赁会计financial accounting财务会计financial accounts财务报表financial condition财务状况financial data财务数据financial disclosure财务状况披露financial institution金融机构financial investment金融投资financialmanagement财务管理financialprogramme财务计划financial settlement财务结算financial statement财务报表financing cost理财成本financing structure融资结构fine paper有信用票据firm contract确定合同;确定合约first mortgage第一抵押权fiscal agent财务代理人fiscal year会计年度fixed asset固定资产fixed budget固定预算fixed charge ratio固定费用率fixed intangibleasset固定无形资产fixed liability固定负债fixed overhead固定管理费用fixed premium固定保险费fixed rate bond固定利率债券fixed ratio固定比率fixed trust固定信托flat interest rate统一利率flexible budget弹性预算flexible price弹性价格floating exchangerate浮动汇率floating loan浮动贷款floating price浮动价格floating stock流通股flow of cost成本流转flow-throughaccounting实交税收会计fluctuation波动;变动footing合计forecast variance预测差异forecasted balancesheet预计资产负债表foreign agentaccount国外代理商账户foreign credit海外信用证;海外信贷foreign currencydeposit外币存款foreign currencytranslation外币折算foreign exchangeallocation外汇分配制度foreign exchangedealings外汇交易foreign exchangemarket外汇市场foreign exchangequotation外汇牌价foreign exchangespeculation外汇投机foreign lending国外贷款;境外贷款foreign sourceincome境外收益foreign tradefinancing外贸资金融通forex option外汇期权formal contract正式合同forward bargain远期交易forward delivery远期交货forward entitlement远期权利forward funding提供远期资金forward rate远期汇率forward trade远期交易14foul bill of lading不完全定单franchise tax专营税fraudulent disbursement伪造支出fraudulent trading 欺诈性交易free cash flow自由现金流量free rate自由汇率freehold land永久地权free-market economy自由市场经济freight运费fringe benefit附加福利fringe wage附加工资frozen asset冻结资产full audit全面审计full cost完全成本fully paid share capital 已缴足股本functional cost职能成本functionalobsolescence功能性贬值fund flow资金流向fund pool综合投资fundamental law基本定律funded debt长期债务funds flow资金流转funds statement资金表future delivery期货;远期交货future value终值15gage担保品;抵押品gain and loss损益;盈亏gain on exchange 外汇盈余gardening expense 绿化费用garnishee order第三债权人扣款申请garnishee wage扣发工资gearing资本负债率;杠杆比率general agency总代理general economic risk一般经济风险general expenses 总务费用general journal普通日记账general liability普通债务general management trust 一般信托general offer全面收购建议general preferentialduty普遍优惠关税general purchasingpower一般购买力generalised auditsoftware通用审计软件gift tax赠与税giro bank转账银行giro cheque转账支票global bond全球债券godown charge仓库费用going concern持续经营gold standard金本位good faithcertificate良好信用证书goods and chattels一般动产goods in bond保税货物goods in transitinsurance货运保险goods receivednote商品收讫单goodwill商誉government audit政府审计governmentexpenditure政府支出government loan公债governmentsecurities政府债券grace period宽限期grant补助金green back美钞gross amountmethod总价法gross budget总预算gross capitalformation资本构成总额gross domesticinvestment国内投资总额gross expenditure支出总额gross export value出口总值gross investment投资总额gross liabilities总负债gross margin毛利;边际贡献gross pay工资总额gross price总价gross receipt收入总额gross sales销售总额group accounts集团报表group company集团公司group profit集团利润growth stock成长股guarantee fund保证金guaranteed credit担保信贷guaranteed fund保证基金guaranteed letter ofcredit保兑信用证guaranteed liability担保债务guaranteed loan担保贷款guaranteedmortgage担保抵押guaranteed reserve保证准备金guaranty fund保证金guild行业协会;同业公会16。
会计英文术语
会计英文术语- Accountant: 会计师- Accounting: 会计- Financial Statement: 财务报表- Balance Sheet: 资产负债表- Income Statement: 损益表- Cash Flow Statement: 现金流量表- General Ledger: 总帐- Journal: 日记账- Trial Balance: 试算平衡表- Accrued Expenses: 应计费用- Accounts Payable: 应付账款- Accounts Receivable: 应收账款- Assets: 资产- Liabilities: 负债- Equity: 所有者权益- Revenue: 收入- Sales: 销售额- Cost of Goods Sold: 销售成本- Gross Profit: 毛利- Net Profit: 净利润- Depreciation: 折旧- Amortization: 摊销- Reserve: 储备- Dividend: 红利- Audit: 审计- Financial Ratio: 财务比率- Cash Flow: 现金流量- Prepaid Expenses: 预付费用- Fixed Assets: 固定资产- Current Assets: 流动资产- Current Liabilities: 流动负债- Operating Expenses: 营业费用- Taxation: 税务- Break-even Point: 打破盈亏点- Return on Investment: 投资回报率- Cost Accounting: 成本会计- Cost Allocation: 成本分摊- Internal Control: 内部控制- Forensic Accounting: 司法会计- Financial Analysis: 财务分析。
会计英汉词典(H-N)
Hhalf finished goods 半成品或称goods in process。
指已投入原材料，但尚在加工过程中的产品。
half-stock 半额股票指票面价值是每股50美元，相当于一般股票票面价值的一半的普通股或优先股股票。
half-year closing 半年结算为了及时提供企业在年度当中所获得的经营成果，编制半个年度会计报表(half-year statement)而作的结算。
half-year convention 半年常规在计征所得税时，假定企业年度当中新购置的固定资产，均是年度中间购入的，即允许列支半个年度的折旧费，作为应税收益的扣减项目。
这项税则促使企业在年末购置固定资产，可以享受减税的待遇。
Hang Seng Index 恒生指数反映香港股票交易股票价格变动情况的一种指数。
以33 种股票的价格变动，反映整个股票价格的变动趋势。
hard copy 硬拷贝，印刷记录打印在纸上的永久性数据记录。
可以直接阅读，而不是像缩微胶片或磁带上的那样，不能直接阅读。
hard currency 硬通货或称hard money 。
指一个国家的货币币值稳定，可以自由兑换为其他国家的货币。
自第二次世界大战以后，美元和英镑都是硬通货，目前，德国马克、瑞士法郎和日元亦被认为是硬通货。
与软通货(soft currency) 的词义不同，后者指币值不够稳定，信誉不高的货币。
hard loan 硬通货贷款指借贷双方约定必须以某种硬通货偿还的一项贷款。
由于这种贷款的利率比率机构投资的增减变化。
分支机构在结账货，不易自由兑换为硬通货，因而这种贷款的本息比较难以偿还。
于价格波动影响利润或造成亏损。
参见买hardware 硬件电子数据处理系统中所使用的机器和设备。
其中包括中央处理机(CPU)、阴极射线管(CRT)、打印机、磁盘驱动器、磁带机、控制盘和键盘等。
harmonization of accounting 会计的协调国际会计用词。
会计词典(中英文对照)
a basket of currencies一揽子货币,一篮子货币A/C payee only 只可转帐abacus算盘abandoned property废弃财产abandonedproperty option财产废弃选择权abandonmentcharge报废支出,废弃费用abandonmentoption放弃选择权abandonmentvalue废弃价值abatement claim减价要求ABC inventorysystemABC存货制度ability to bearcriterion承受能力,承受能力标准abnormal cost非正常成本abnormaldepreciation非正常折旧abnormalexchange非正常交易,非正常行市abnormal gain非正常收益abnormal item例外项目,特殊项目,非正常项目abnormal loss非正常损失abnormal profit非正常利润abnormal rate ofreturn非正常投资回报率abnormal return非正常报酬abnormal risk非正常风险abnormalspoilage非正常毁损abnormal waste非正常损耗above par高于面值above-the-line经常项目,线上项目[损益表] above-the-line expenditure经常项目支出,线上项目支出[损益表]above-the-line receipt经常预算收入,线上项目收入[损益表]absence rate 缺勤率absenteeismrate缺勤率absoluteacceptance无条件承兑absoluteassignment无条件转让absolute bond无附加条件债券absolutecontract无附加条件合同absolute cover绝对保险范围absolutedischarge无条件豁免,无条件解除债务absoluteendorsement无条件背书absolute error绝对误差absolute fixedcost固定成本,绝对固定成本absolute fixedpeg system绝对联系汇率制absoluteinheritance绝对继承权absoluteliability绝对赔偿责任absoluteownership绝对所有权absolute par固定票面价,不变票面价absolute quota绝对配额absolutesubscription确定条件的募集absolute title绝对产权absolute totalloss实际全损absolute valueerror绝对值误差absorbed burden 已分配费用,已分摊费用absorbed cost 已吸收成本,已分摊成本absorbed expense已分配费用,已分摊费用absorbed overheads已分配经常费用,已分摊经常费用absorption分配,分摊,吸收absorptionaccount分摊账户,计价账户absorptioncosting分摊成本法,吸收成本法absorptionpricing分摊法定价absorption rate分配率,分摊率,吸收率abstract ofaccount账户概要,账户摘要abstract ofposting过账分录表abstract oftitle产权证明,产权说明书abstracts概要,摘要accelerateddebt maturity提前还债期限acceleratingpremium累进奖金acceptabilitytest可接受性测试acceptableaudit risk可接受审计风险acceptablequality level可接受质量水平acceptance承兑,认付acceptancepayable应付承兑票据acceptanceagreement承兑契约acceptance andguarantee承诺与保证acceptance bank 承兑银行acceptance by intervention参与承兑,参加承兑acceptance certificate验收证明acceptance charge承兑费acceptancecommission承兑手续费,承兑佣金acceptancecondition承兑条件acceptancecredit承兑信用acceptancedeclaration承兑申报单acceptance fee承兑手续费acceptance forhonour代承兑,信用担保承兑acceptancehouse承兑银行,承兑所acceptance inblank空白承兑acceptanceinspection验收acceptanceletter of credit承兑信用证acceptance line银行承兑限额acceptancemarket票据市场,票据贴现市场acceptancematurity承兑票据到期日acceptancematurity record承兑汇票到期记录acceptance ofengagement接受委托acceptanceperiod承付期acceptancereceivable应收承兑票据acceptanceregister承兑票据登记簿acceptancetesting验收测试,验收检查accepted bill 已承兑汇票accepted bond 已承兑债券accepted draft 已承兑汇票accepting bank 承兑银行accepting house 承兑机构,承兑银行accepting rateof exchange外汇承兑率acceptor承兑人[银行],接受人[契约]access存取accesscapability存取能力access control存取控制access controlverification存取控制验证access cycle存取周期access routine存取程序access value存取值accession财产自然增益accession tax财产增益税accessor存取器accessorycontract附带合同,附带合约accessoryproduct副产品accessory risk附加险accident andhealth plan意外和健康保障计划accident deathbenefit意外死亡赔偿金,工伤死亡抚恤金accidentinsurance意外事故险,意外险accommodatingbank通融银行accommodationallowance住宿津贴accommodationbill通融票据accommodation draft通融汇票accommodation endorsement通融背书accommodation endorser通融票据背书人accommodationkite空头支票,欠单accommodationnote通融票据accommodationparties通融票据关系人accommodationpurchase优惠采购accommodationrisk通融险accommodator资金融通者,贷款人accord andsatisfaction和解和清偿,应允和清偿account账户,会计科目accountanalysis账户分析accountanalysisapproach账户分析法account balance账户余额account chart会计科目表accountclassification账户分类account closingmethod账结法account closingprocedure结账程序,结账手续account code账户编号,会计科目编号account days放账日期accountdistribution账户分配account due到期账款accountexecutive客户主管account flow chart账户流程图account form账户格式,账户式account form balance sheet账户式资产负债表account in arrear积欠账目account indispute有争议账目account intransit未达账项,在途账account in trust信托账户account note会计科目单,账目单account number账号,账户编号account of theexchequer国库账account paid付讫account payablemaster file应付账款主档案account payee收款人账户accountreceivableprogramme收账程序account sales承销清单,销售清单account settled结算,已结清账目account title会计科目,账户名称accounttransfer转账科目accounttransfer memo转账通知单accountability经管责任,问责性accountabilityapproach经管责任观,受托责任观accountabilityunit责任单位accountableperson责任人accountancy会计学,会计业务accountancyservice会计事务,会计服务accountant会计人员,会计师accountant general总会计师,会计长accountant in charge会计主管,主办会计accountant's certificate会计师证明书accountant'sfee会计师费accountant'shandbook会计师手册accountant'sreport会计师报告accountant'sresponsibility会计师职责accounting会计accountingactivity会计工作,会计业务accountingadjustment账务调整accountingaffairs会计事务accountingalternatives备选会计方法accountingapproach会计方法accountingarchives会计档案accountingassumption会计假设accounting base会计基础accountingbased on shift分班核算accountingbased on task单项任务核算accounting beta会计贝他系数,会计β系数accounting book会计账簿,会计账册accounting bycounter柜组核算accountingcentre核算中心accounting changes会计变更accounting check会计检查,会计稽核,会计校验accounting choice会计选择accounting clerk 记账员,会计员accounting code会计法规,会计条例accountingconcept会计概念,会计观念accountingconsultancy会计咨询accountingcontrol会计控制,会计管理accountingconvention会计惯例accounting cost会计成本,会计费用accountingcriteria会计标准accountingcycle会计循环accounting data会计资料accountingdecision会计决策accountingdepartment会计部,会计处,会计科accountingdisclosure会计披露,会计揭示accountingdisplay board核算牌,核算板accountingdivision会计部门accountingdoctrine会计学说,会计信条accountingdocument会计凭证,会计文件accountingelement会计要素accountingentity会计实体,会计主体,会计单位accounting entry会计分录accounting equation会计等式accounting error会计差错accounting estimate 会计估计accountingethics会计职业道德,会计专业道德accountingevent会计事项accountingevidence会计凭证accountingevolution会计演进,会计演变accountingexpertise会计专长accountingfield会计界,会计领域accounting file会计档案accounting firm会计师事务所,会计公司accounting forincome tax所得税会计accounting forinventory存货会计accounting forjoint venture合资企业会计,合营会计accounting formerger合并会计accountingformula会计公式accountingfunction会计职能,会计功能accountingglossary会计词汇accountinggraph会计图表,核算图表accountingguidelines会计指南,会计指引accountinghistoriography会计学史,会计史accounting income会计收益,账面收益accounting indices会计指标,核算指标accounting information会计信息,会计资讯accounting item账项,账目accountinglanguage会计语言accounting law会计法accountinglegislation会计立法accountingliterature会计文献,会计学文献accounting loss会计损失accountingmanual会计手册,会计工作守则accountingmeasurement会计计量accountingmechanism会计机制accountingmethod会计方法accountingmodel会计模式accountingobjective会计目标accountingofficer会计主任,会计主管accountingorganisation会计组织accountingperiod会计期间,会计报告期accountingpersonnel会计人员accountingphilosophy会计哲学accountingpolicy会计政策accountingpolicy change会计政策变更accounting postulate会计假设,会计假定accounting practice会计实务,会计惯例,会计师事务所accounting principles会计原则,会计原理accountingprocedure会计程序accountingprocess会计处理程序,会计过程accountingprofession会计职业,会计专业,会计行业accountingprofit会计利润accountingprogramme记账程序accounting rateof return会计报酬率accountingratio会计比率,财务比率accountingrecord会计记录,会计簿籍accountingreference date会计参照日accountingreferenceperiod会计参照期间accountingreform会计改革accountingregulation会计法规,会计规范accountingreport会计报告,会计报表accountingrepresentation会计反映accountingresponsibility会计责任accountingroutine会计程序accounting rule会计规则accountingservice会计服务accounting software会计软件accounting software package会计软件包accounting staff会计工作人员accounting statement会计报表accountingsupervision会计监督accountingsystem会计制度,会计系统accountingtechnique会计技术accounting tems会计术语accountingterminology会计名词,会计术语accountingtheory会计理论accountingthoughts会计思想accountingtreatment会计处理accountingtrend会计趋势,会计动态accounting unit会计单位,账务处理单位accountingvaluation会计计价,会计估价accountingvoucher记账凭证accounting work会计业务,会计工作accounting year会计年度accountspayable应付账款accountspayable ledger应付账款总账,应付账款分类账accountspayable period应付账款期accountspayableregister应付账款登记簿accounts prepaid预付账款,预付货款accounts receivable应收账款accounts receivable ledger应收账款总账,应收账款分类账accountsreceivableperiod应收账款期accountsreceivableturnover应收账款周转率accreditation评审accreditedparty授信买方accreditee信用证接受人,信用证受益人accreditingparty信用证开立方accreditor信用证申请人accretion ofcapital资本增值accrualaccounting权责发生制会计,应计制会计accrualaccountingmodel应计会计模式accrual basis权责发生制,应计制accrual concept权责发生概念,应计概念accrual date应收应付日期,应计日期accruals应计项目accrued asset应计资产accrued basicwage应计基本工资accrued bonus应计奖金accrueddepreciation应计折旧accrueddividend应计股利accrued expense应计费用accrued income 应计收益accrued interest payable应计未付利息accrued interest receivable应计未收利息accrued item 应计项目accruedliability应计负债accrued loss应计损失accrued payable应计未付款项accrued payroll应计未付工资accrued pensioncost应计养老金成本accrued profit应计利润accruedreceivables应计未收款项accrued rent应计租金accrued revenue应计收入accrued tax应计税款,应付税款accrued wage应计未付工资accumuateddividend累计股利accumulatedamortisation累计摊销,累积摊销accumulatedapportionment累计分配,累积分配accumulatedcost累计成本,累积成本accumulateddeficit累计亏损,累积亏损accumulateddepletion累计折耗,累积折耗accumulateddepreciation累计折旧;累积折旧accumulatedearnings累计收益accumulatederror累计误差accumulated fund累积基金accumulated income累计收益accumulated profit累计利润B ShareB股baby bond小额债券back charge 决算后费用back duty欠税,补缴税款back freight 退货运费back money 拖欠款;逾期未付款back order缺货;延期交货back order memo延期交货通知书back pay欠薪back rent欠租back salary欠薪back-doorfinancing秘密融资;后门融资back-doorlisting借壳上市backed bond担保债券backlog积压back-to-backcredit相对信用;转接式信用;背对背信用back-to-backloan易币贷款backtracksearch追踪查找back-up后备;后援back-up copy副本back-updiskette后备软盘backwardintegration反向兼并backwardsupervision反向监控backwardtracing反向追踪backwardation延期交割费bad and doubtfulloans呆滞及不良贷款bad asset不良资产;呆滞资产bad buy赔本买卖bad claim不良债权bad debt坏账bad debt expense 坏账费用bad debt insurance 坏账保险bad debt loss坏账损失bad debtprovision坏账准备bad debt ratio坏账比率bad debtrecovery坏账收回bad debtwrite-off坏账冲销bad debtsrecoveredaccount坏账收回账户bad loan不良贷款bad title失效产权;无效所有权badges of trade交易标志bail bond保释担保;保释担保书bailee受托人bailer寄托人;委托人bailment财务委托bailment ofgoods受托保管货品bailout method投资残值计算法bailout paybackmethod投资残值回收期计算法bailout period委托期balance余额;结余;结存bear抛空投机;空投;卖空bear account空头账户(指在证券交易所做空头)bear and bull买空卖空bear bond看跌债券;熊债券bear campaign 抛空风bear clique空头集团bear compaign 卖空风潮;压价风潮bear covering 补空bear drive 卖空潮bear market市价疲软bear operation卖空行为bid deposit投标押金bid guarantee投标担保;承包担保bid price投标价格bid rate投标价bilateralagreement双边协议bilateralarbitrage双边套汇bilateralassistance双边援助bill broker票据经纪人bill clearing票据清算bill collection票据托收bill of estimate估价单bill of exchange汇票bill of exportor import货物进出口报单black figure余额black market黑市blank accountbook空白账簿blank credit空白信用汇票blank invoice空白发票blank receipt空白收据blind trust隐蔽信托blockallocation整笔拨款blue-chipcorporation蓝筹公司board lot手bond indenture 债券信托契约bond insurance 债券保险bonded indebtedness 担保债务bonded store保税仓库;保税物料bonus share红股book debt账面债务bookkeepingprocedure记账程序borrowing plan借款计划bought and soldnote买卖单据branch bankaccount分行账户budget account预算账户bull bond看涨债券businesscontract营业合同buying rate买进汇率;买入价cable confirmation电报确认书cable credit电传信用证cable draft电汇汇票cable order电报订货;电表订单cable rate 电汇汇率cable transfer电汇call deposit通知存款;活期存款call in advance预收股款call in arrear催缴逾期股本call loan短期贷款callable bond可提前赎回债券callablecapital通知即缴股本callable loan通知放款canceled bond已注销债券cancellablelease可解除租约capacity level生产能力水平capacity limit生产能力极限capacityloading生产能力负荷capitaladequacy ratio资本充足率capitaladjustmentaccount资本调整帐户capitalappraisal资本评估capitalappreciation资本增值capital asset资本资产;长期资产capitalassurance资本保险cargocertificate海运货物保险合同cargo claim货运索赔cargo insurancerate货物保险费率carriedinterest附带权益carry-back of loss亏损转回carrying amount 账面金额cash basis 现金收付制cash bonus现金红利cash book现金登记簿cash budget现金预算cash collectionbasis收付实现制cashdistributionrate现金分配率cash dividend现金股利casual audit临时审计casual expense临时性费用casual worker散工casualty andtheft loss意外事故及盗窃损失casualtyinsurance灾难保险casualtyinsuranceproceeds意外险收入central bank中央银行central bankrate中央银行贴现率centralclearing house结算中心centralclearing system中央结算制度;集体交收系统certificate ofcompliance合约完成证明书certificate ofdeposit存款单certificate ofexemption豁免证明书certificate ofindebtedness国库券;借据cessation of business停业cession转让财产权益chain banking连锁银行业务chain discount连锁折扣chain index连锁指数check andbalance互相制衡check commitee稽核委员会check list核对项目清单check mark核对符号check price限价check programme检查程序cheque account支票账户circular forconfirmation通函确认circular letterof credit循环信用证;流通信用证circular note旅行支票city collection同城托收civil action民事诉讼claim索赔;债权classificationof accounts帐户分类;会计科目分类claused bill附条款票据clearingbalance票据交换差额;结算差额close end固定金额closing结账;结转closinginventory期末存货code of bankingpractice银行营运守则coefficient-norm costing定额成本法collateral note附担保品期票collection 收账collection method收付实现制columnar journal多栏式日记账commercial accounting 商业会计commercialinvoice商业发票commissionincome佣金收入committed cost约束成本commodity fundturnover商品资金周转率common costallocation共同成本分摊countrycollection异地托收credit advice存款通知书;贷款通知credit fund信贷资金crown debt国债;公债currencyexchange货币兑换current value现值customersaccount应收账款cyclicalvariation循环变动daily accounting日常核算daily statement 日报表daily trading limit每日价格上下限data base数据库data classification数据分类data conversion数据转换data file数据档案data storage数据储存date draft定期汇票date ofacceptance承兑日期date ofcancellation注销日day book日记账dead asset无用资产dead stock呆滞存货dead ticket成交单debenturecoupon债券利息票debentureinterest债券利息debeture债券debit借;借记;借方debit-creditbookkeeping借贷记账法debt instrument债务票据debt mortgage抵押债务debt-adjusting债务调整debts to assetsratio负债对资产比率decentralisedaccounting分权制会计decimal system十进制declaration ofdividend分派股息公告declared value设定价值declining balance余额递减decrement减值deductible loan 可扣除借款deed of guarantee保证契据default cost违约成本default risk违约风险defeasance ofdebt债务废除deferral递延账项deferred asset递延资产deferred debit递延借项deferredposting延期过账deferredrevenue递延收入deferredtaxation递延税项deficit赤字delayed payment延期付款delinquentaccount逾期未收账款delivered dutypaid完税后交货delivery byinstalment分期交货demand draft即期汇票demutualisation股份化;股份制;将会员制转为股份制departmentalaccounting部门核算departmentalcosting部门成本计算departmentalexpense部门费用depletableasset折耗资产;递耗资产deposit存款;保证金;定金;押金deposit rate存款利率deposit slip存款单deposit-taking company接受存款公司deprecation expense折旧费用depreciatedcost折余成本depreciationperiod折旧期限deregulation放宽管制design fee设计费用desired endinginventory预期期末存货detailed audit详细审计determinableincome固定收益developmentexpense开发费用dialy cashbalance每日现金余额differentialcost差量成本differentialduties差别关税differentialfixed cost差量固定成本diminishingasset递耗资产diminishingreturn报酬递减direct clearing直接结算direct expense直接费用direct material直接材料directout-of-pocketcosts直接付现成本;直接支付成本directquotation直接报价direct subsidy直接补贴directory file目录文件disbursement insurance船舶费用保险disbursement voucher付款凭证disclosure of interest权益披露discount on bond 债券折价discountoperation贴现操作discounted cashflow折现现金流量discountedpayback method折现回收期法discretionaryvariable cost酌量变动成本discriminantanalysis差别分析;判别分析法dishonouredcheque拒付支票disposablepersonal income个人可支配收益disposal offixed asset固定资产清理;固定资产变卖distortedincome不真实收益distress price处理价distribution inkind实物分派;实物分配distributor经销商diversificationof risk风险分散dividend in kind实物股利dividend option股利期权dividend paid已付股利dividend yield股息率document文件;凭证documentaryacceptance跟单承兑documentarydraft跟单汇票dollar overhang美元过剩domestic loan 国内放款domestic share 内资股dormant asset 闲置资产double entry 复式记账double-check 双重核对doubtful debtsprovision呆账准备;坏账准备downside pricemovement价格走低draw on one'scredit凭信用借款drawee bank付款银行drought reserve财务困难准备金dual pricing双重定价法due on demand活期;即期dutiablearticle应课税商品duty of secrecy保密责任duty paidcertificate完税凭证dynamic ratio动态比率earmarked loan 专用贷款earning power盈利能力;收益能力earnings per share息税前利润earnings reinvested再投资收益earnings test收益测试economicaccounting经济核算economicappraisal经济评估economicdepreciation经济折旧economic value经济价值effective cost实际成本effectiveexchange rate实际汇率effective taxrate实际税率effectivenessaudit效用审计efficientportfolio有效投资组合electronic dataprocessing电子数据处理eligiblecommercialpaper有效商业票据eliminationentry抵销分录employeebenefitspayable应付福利费employeeliabilityinsurance职工伤亡保险employeepension职工养老金employeeretirement fund职工退休基金employee shareoption职工认股权employee'sinsurance fund职工保险基金employment of fund资金运作endorse背书endowment annuity养老年金endowmentprofit赞助盈利enforceablecontract强制执行合同;强行执行合约enlarged sharecapital已扩股本enterpriseincome tax企业所得税entreport trade转口贸易equal-cost line等成本线equilibriumanalysis均衡分析equipment fund设备基金equipmentreplacement设备更新;设备重置equityaccounting权益会计equity capital权益资本equitycontribution投入资本equityfinancing股票融资equityinvestment权益投资equityownership资本所有权;权益equity value pershare每股权益error bound误差界限error ofcomputation计算错误error-freeoperation无错操作estate agent地产经纪人estate duty遗产税estimatedassessment估计评税estimated cost system估计成本制度Eurocheque欧洲支票Euro-commercial paper欧洲商业票据Eurocurrency 欧洲货币evergreencredit常年信用ex drawing不支取利润exception审计异议;例外exceptionalitem例外项目;特殊项目excess charge超额费用excessdepreciation过度贬值excessiveprofit超额利润exchangecommission兑付佣金exchange fundbill外汇基金票据exchange parity外汇平价exchange rate外汇汇率;汇率exchange rategap汇率差额exchange ratequotation汇率牌价exchange ratio交换比率exchangerestriction外汇限制ex-dividenddate除息日executoryconsideration待履行约定exemptagreement例外协议exemptionclause免责条款ex-factory passrate出厂合格率expansion fund 发展基金expected life 预期使用年限expected variance预计误差expended appropriation 已用拨款expense account 费用账户expense payable应付费用expensestandard费用标准exponentialcurve指数曲线export letter ofcredit出口信用证export quota出口配额export tariff出口关税extension andfooting小计和合计externalexchange对外交易external loan外债extra dividend额外股利extraneousearnings额外收益extraordinaryprofit非常利润facility资金融通;信用安排factoring commission让售佣金factory cost制造成本fair presentation公正表述fair wear andtear正常损耗false accounts假账false reporting虚假申报fancy paper热门证券fault analysis故障分析;失效分析fctory set price出厂价格feasibleportfolio set可行投资组合feathered asset虚假资产;渗水资产fee tail指定继承人的不动产fellow-tradercommission同业佣金fidelity fund互保基金fiduciary fund信托基金field audit现场审计fieldworkallowance外勤工作津贴file directory档案目录;文件目录file ouput档案输出finalbeneficiary最终受益人finance charge财务费用financedepartment财务部门finance leaseaccounting融资租赁会计financialaccounting财务会计financialaccounts财务报表financial condition财务状况financial data 财务数据financial disclosure财务状况披露financial institution 金融机构financialinvestment金融投资financialmanagement财务管理financialprogramme财务计划financialsettlement财务结算financialstatement财务报表financing cost理财成本financingstructure融资结构fine paper有信用票据firm contract确定合同;确定合约first mortgage第一抵押权fiscal agent财务代理人fiscal year会计年度fixed asset固定资产fixed budget固定预算fixed chargeratio固定费用率fixedintangibleasset固定无形资产fixed liability固定负债fixed overhead固定管理费用fixed premium固定保险费fixed rate bond固定利率债券fixed ratio固定比率fixed trust固定信托flat interestrate统一利率flexible budget 弹性预算flexible price 弹性价格floating exchange rate 浮动汇率floating loan 浮动贷款floating price浮动价格floating stock流通股flow of cost成本流转flow-throughaccounting实交税收会计fluctuation波动;变动footing合计forecastvariance预测差异forecastedbalance sheet预计资产负债表foreign agentaccount国外代理商账户foreign credit海外信用证;海外信贷foreigncurrencydeposit外币存款foreigncurrencytranslation外币折算foreignexchangeallocation外汇分配制度foreignexchangedealings外汇交易foreignexchange market外汇市场foreignexchangequotation外汇牌价foreignexchangespeculation外汇投机foreign lending国外贷款;境外贷款foreign sourceincome境外收益foreign trade financing外贸资金融通forex option外汇期权formal contract 正式合同forward bargain 远期交易forwarddelivery 远期交货forwardentitlement远期权利forward funding提供远期资金forward rate远期汇率forward trade远期交易foul bill oflading不完全定单franchise tax专营税fraudulentdisbursement伪造支出fraudulenttrading欺诈性交易free cash flow自由现金流量free rate自由汇率freehold land永久地权free-marketeconomy自由市场经济freight运费fringe benefit附加福利fringe wage附加工资frozen asset冻结资产full audit全面审计full cost完全成本fully paid sharecapital已缴足股本functional cost职能成本functionalobsolescence功能性贬值fund flow资金流向fund pool综合投资fundamental law基本定律funded debt长期债务funds flow资金流转funds statement 资金表future delivery 期货;远期交货future value终值gage担保品;抵押品gain and loss 损益;盈亏gain on exchange 外汇盈余gardening expense绿化费用garnishee order 第三债权人扣款申请garnishee wage扣发工资gearing资本负债率;杠杆比率general agency总代理generaleconomic risk一般经济风险generalexpenses总务费用general journal普通日记账generalliability普通债务generalmanagementtrust一般信托general offer全面收购建议generalpreferentialduty普遍优惠关税generalpurchasingpower一般购买力generalisedaudit software通用审计软件gift tax赠与税giro bank转账银行giro cheque转账支票global bond全球债券godown charge仓库费用going concern持续经营gold standard金本位good faithcertificate良好信用证书goods andchattels一般动产goods in bond保税货物goods in transit insurance货运保险goods received note商品收讫单goodwill商誉governmentaudit 政府审计governmentexpenditure政府支出government loan公债governmentsecurities政府债券grace period宽限期grant补助金green back美钞gross amountmethod总价法gross budget总预算gross capitalformation资本构成总额gross domesticinvestment国内投资总额grossexpenditure支出总额gross exportvalue出口总值grossinvestment投资总额grossliabilities总负债gross margin毛利;边际贡献gross pay工资总额gross price总价gross receipt收入总额gross sales销售总额group accounts集团报表group company集团公司group profit集团利润growth stock成长股。
会计英汉词典非常实用
AAA 美国会计学会 Abacus 《算盘》杂志 abacus 算盘Abandonment 废弃,报废;委付 abandonmentvalue价值abatement ①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 acceptance ①承兑②已承兑票据③验收2 3 4 5 6 7 8 9 1011 12 13 14 15 16 17 1819 20 21 22 23 24 25acceptancebill 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account ①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accountantge neral 会计主任,总会计 accounting!ncharge主管会计I 师 accountant,slegalliability 会计师的法律责任accountant,sreport 会计师报告accountant,sresponsibility 会计 I 丿帀职责accountform账户式，账式accounting ①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30 31 32 3334 35 36 37 38 39 4041 42 43 44 45 46 47 48 49 50 51 52accountingcycle 会计循环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 account!ngequation 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 accou ntingi ncome 会计收益 accountinginformation 会计信息、accountinginformationsystem 会计信息系统 accou ntinginternationalization 会计国际化accountingjournals 会计杂志 accou ntinglegislation 会计〉去规 accountingma nual 会计手册 accountingobjective 会计目标 accountingperiod 会计期 accoun tingpolicies 会计政策 accountingpostulate 会计彳艮设 accountingpractice 会计实务 accountingprinciple原贝!J5758 59 6061 62 63 64 65 66 67 6869 70 71 72 73 74 75 76 77 78 79 accountingdata 会计;82AccountingPrincipleBoard 会计原则委员会83accountingprocedures 会计程序84accountingprofession 会计职业会计专业85accountingrateofreturn 会计收益率86accountingrecords会计记录，会计簿籍87AccountingReview 《会计评论》88accountingrules 会计规则89AccountingSeriesRelease《会计公告文件》90accountingservice 会计服务91accountingsoftware 会计软件92accountingstandard会计标准，会计准贝!J93accountingstandardization 会计标准化94AccountingStandardsBoard 会计准贝！J委员会（英）95AccountingStandardsCommittee 会计准贝!1 委员会筷）96accountingsystem ①会计制度②会计系统97accountingtechnique 会计技术98accountingtheory 会计理论99accountingtransaction 会计业务，会计账务100AccountingTrendandTechniques《会计趋势和会计技术》101accountingunit 会计单位102accountingvaluation 会价103accountingyear 会计年度104accounts 会计账簿，会计报表106accountspayable 应付账款107accountsreceivable 应收账款108accountsreceivableagingschedule 应收账款账龄分析表109accountsreceivableassigned 已窗JzGZ收110accountsreceivablecollectionperiod 应收貝鍬收款期111accountsreceivablediscounted 已贴收!112accountsreceivablefinancing应收账款筹资，应收账款融资113accountsreceivablemanagement 应收账款管理114accountsreceivableturnover应收账款周转率，应收账款周转次数115accretion 增殖116accrualbasisaccounting应计制会计，权责发生制会计117accruedasset 应计资产118accruedexpense 应计费用119accruedliability 应计负债120accruedrevenue 应计收入121accumulateddepreciation 累计折旧122accumulateddividend 累计股利123accumulatedearningstax累积盈余税，累积收益税124accumulatio n 累积累计125acidtestratio酸性试验比率126acquiredcompany 被盘购公司，被兼并公司127acquisition 购置，盘购128acquisitionaccounting 盘购会计130acquisitiondecision 购置决策131acquisitionexcess 盘购超支132acquisitionsurplus 盘购盈余133across-the-board 全面调整134ACT预交公司税135act法案，法规136 a ction Ksi•至>> 137a ctiveaccount讹a架T}138 a diveassetsMa^^139a2viw常诵母摩140 a ctistyaccount亠卅巨架R141a 2vityaccou2.ing亠询巨^斗142a ciivityra-io巨遊DBas«143a ccstyvanance巨曲讹咎HOMfM144 a ctofbankruptcy145 a ctofcompanyA fll149 a crua-wage *}51Z L^150 a ddedva-ue iB a 151 a ddedva-uesorffmeni ffiB iw152 a ddedva-uetaxMB^153ad d m o nffi w'irB154 a dditiona-depreciation s^^p*MQ5Rm155 a ddEona-paid'.ncapior-SS册讲156 a dditiona-tax 3莒ss157 a dequatedisdosure^^>^»158 a djuncsrccoum5莒架T}159a djustab-e ︱r&ebond凹®hs*=«a ^ 160 a djusiedgrossincome s he En Q S^^^s^S F s!^^^ 161a djusiedtria-ba-anceshR 讪M M»162 a djustingentrys瞎①别163adjustment 调整164adjustmentaccount 调整账户165adjustmentbond调整债券166administrativeaccounting 行政管理会计167administrativebudget 行政管理预算168administrativeexpense 行政管理费用169ADR 资产折旧年限幅度170advaloremtax 从价税171advance预付款,垫付款172advancecorporationtax 预交公司税173advancesfromcustomers 预收客户款174advancetosuppliers 预付货款175adventure 投机经营，短期经营176adverseopinion反面意见，否定意见177adversevariance 不利差异，逆差178advisoryservices 咨询服务179affiliatedcompany 联营公司180affiliation 联营181afterclosingtrialbalance 结账后试算表182 aftercost 售后成本183 afterdate 岀票后兑付184 aftersight185 after-tax 税后186AGA 政府会计师联合会187age寿命，账龄，资产使用年限188ageallowance 年龄减免189ageanalysis 账龄分析190agoncy代理，代理关系191agencycommission 代理佣金192agencyfund 代营基金193agenda议事日程备忘录194agent 代理商，代理人195aggregatebalancesheet 合并资产负债表196aggregateincomestatement 合并损益表197AGI调整后收益总额调整后所得总额198agingofaccountsreceivable 应收账款账龄分析199agingschedule 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204agreementofpartnership 合伙协议205AICPA 美国注册公共会计师协会206AIS会计信息系统207allcapitalearningsrate 资本总额收益率208all-inclusiveincomeconcept 总括收益概念209allocation 分摊，分配210allocationcriteria 分配标准211allotment ①分配，拨付②分配数,拨付数212allowance ①备抵②折让③津贴213allowanceforbaddebts 呆账备抵214allowancefordepreciation 折旧备抵账户215allowancemethod 备抵法216all-purposefinancialstatement 通用财务报表，通用会计报表217alpharisk 阿尔法风险，第一种审计风险218alteredcheck 涂改支票219alternativeaccountingmethods 可选择性会计方法220alternativeproposals替代方案，备选方案221amalgamation 企业合并222AmericanAccountingAssociation 美国会计学会223Americandepositoryreceipts美国银行证券存单，美国银行证券托存收据224AmericanlnstituteofCertifiedPublicAccountants 美国注册会计师协会，美国注册公共会计师协会225Americanoption 美式期权226AmericanStockExchange 美国股票交易所227amortization ①摊销②SftiS228amortizedcost 摊余成本229amount金额，合计230amountdiffer 金额不符231amountdue到期金额232amountofldollar 1 元的本利和233analysis 分析234analyst 分析师235analyticalreview 分析性检查236annualaudit 年度审计237annualclosing 年度结账238annualgeneralmeeti ng 年度股东大会239annualize 按年折算240annualizednetpresentvalue 折算年度净现值241annualreport 年度报告242annuity 年金243annuitydue 期初年全244annuityinadvance 预付年金245annuityinarrears 迟付年金246annuitymethodofdepreciation 年金折旧j去247antedate 填早日期248anticipation 预计，珈!J249anti-dilutionclause 防止稀釋条款250anti-pollutioninvestment 消除污染投资251anti-profiteeringtax 反暴禾!］税252anti-taxavoidance 反避税253anti-trustlegislation 反拖扌立法254A/P应付账款255APB会计原则委员会256APBOpinion《会计原则委员会意见书》257Application申请,申请书258appliedoverhead 已分配间接费用259appraisal 估价260appraisalcapital 评估资本261appraisalsurplus 估价盈余262appraiser 估价员，估价师263appreciation增值264appropriatedretainedearnings 已拨定留存收益,已指定用途留存收益265appropriation 拨款，指拨经费266appropriationaccount ①拨款账户②留存收益分配账户267appropriationbudget 拨款预算268approval 核定,审扌比269approvedaccount 核定账户270approvedbond 核定271A/R应收账款272arbitrage 套利，套汇273arbitragetransaction套利业务，套汇业务274arbitration 仲裁，公断275arithmeticalerror算术误差276arm,s-lengthprice 正常价格，公正价格277arm,s-lengthtransaction 一臂之隔交易，正常交易278ARR 会计收益率279arrears①拖欠，欠款②迟付280arrestment 财产扣押281AuthurAnderson&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283articlesofincorporation 公司章程284articlesofpartnership 合伙契约285articulate 环接286articulatedconcept 环接观念287artificialintelligence 人工智能288ASB审计准则委员会289ASE美国股票交易所290AsianDevelopmentBank 亚洲开发银行291Asiandollar 亚洲美元292askingprice索价，卖方报价293assessedvalue 估定价值294assessment①估定查定②特别税捐，特别摊派税捐295asset 资产296assetcover资产担保，资产保证297assetdepreciationrange 资产折旧年限幅度298asset-liabilityview 资产一负债观念299assetquality 资产质量300assetretirement资产退役，资产报废301 assetrevaluation 资产重估价302 assetstripping 资产剥离，资产拆卖303 assetstructure 资产结构304 assetturnover 资产周转率305 assetvaluation 资产计价306assignmentofaccountsreceivable 应收账款转让307associatedcompany联属公司，附属公司308AssociationofGovernmentAccounting 政府会计师协会309assumedliability承担债务，承付债务310AT税后311atcost按成本312atpar 按票面额平价313atsight见票兑付，即期兑付314attachedaccount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320auditcommittee 审计委员会321auditcoverage 审计范围322auditedfinancialstatement 审定财务报表，审定会计报表323auditevidence 审计证据，审计凭证324AuditGuides《审计指南》325auditing①审计②审计学326auditingprocedure 审计程序327auditingprocess 审计过程328auditingstandard 审计标准，审计准则329AuditingStandardsBoard 审计准贝？J委员会330Auditor审计员，审计师331auditorgeneral审计主任总审计332auditor,slegalliability 审计师法律责任333auditor,sopinion 审计师意见书334auditor,sreport审计师报告，查账报告335auditprogram 审计工作计划336auditreport 审计报告337auditrisk 审计风险338auditsampling 审计抽样339auditsoftware 审计软件340audittest 审计抽查341audittrail 审计脉络，审计线索342auditworkingpaper 审计工作底稿343authorizedcapitalstock 核定股本，法定股本344automatedclearinghouse 自动票据交换所345automatedtellermachine 自动取款机346automatictransferservice 自动转账服务347availableasset 可用资产348availableinventory 可用存货349averagebalance 平均余额350averagecollectionperiod 平均收款期351averagecost 平均成木352average-costmethod平均成本法353averag&nventory 平均存货，平均库存354averagelife平均寿命,平均使用年限355averagepaymentperiod(ofaccountspayable)应付账款平均付款期356averagerateofreturn 平均收益率357averages 股票价格平均指数358avoidablecost 可避免成本359backcharge 欠费费用360backdate 倒填日期，填早日期361b ackedbill 背书票据362back-endload 后期负担363backer①票据担保人②财务支捋人364backlogdepreciation 欠提折旧365backorder 欠交订货366backpay欠付工资367backtax欠交税款368back-to-backcredit 对开信用证369back-to-backloan 对销贷款370backwardation 倒价371backwardintegration 逆向合并372badcheck 空头支票373baddebt 呆账，呆账账户377 baddebtrecovery 呆账收回374baddebtaccount 呆账账户375baddebtexpense呆账费用376baddebtratio 呆账比率378bailment 寄销，寄托379bailout 抽资380bailoutperiod 投资返还期381balance①余额②平衡382balancebudget 平衡预算383balancedue 结欠余额384balancefund平衡基金385balanceofaccount 账户余额386balanceofpayment 国际收支差额387balanceofretainedearnings 留存收益余额388balancesheet 资产负债表389balancesheetaccount 资产负债表账户390balancesheetanalysis资产负债表分析391 ba la ncesheetaudit 资产负债表甲计392 balancesheetdate 结账日期393 balancesheetratio 资产负债表t匕率394 balancesheettotal 资产负债表总额395balloonpayment 漂浮式付款396bank 银行397bank(er,s)acceptance银行承兑银行承兑》匚票398bankbalance 银行存款余额399bankbook 存折400bankcharge银行手续费401bankcheckingaccount 银行支票账户，银行活期存款账户402bankconfirmation 银行证明信函403bankcredit银行信用，银行信贷405bankdraft 银行406banker①银行家②银行407bankfailure 银行倒闭408bankloan 银行贷款409bankoverdraft 银行透支410bankreconciliationstatement银行对账单，银行存款调节表411ban krefe rence 银行征信信函412bankrun银行挤兑413bankruptcy 破产414bankruptcyact 破产法415bankruptcycost 破产成本416bankruptcycourt破产法院404 bankcustody 银行保险库。
会计英语词典
A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27
会计词典(中英文对照)
a basket of currencies一揽子货币,一篮子货币A/C payee only只可转帐abacus算盘abandoned property废弃财产abandoned property option 财产废弃选择权abandonment charge 报废支出,废弃费用abandonmentoption放弃选择权abandonment value废弃价值abatement claim减价要求ABC inventorysystemABC存货制度ability to bearcriterion承受能力,承受能力标准abnormal cost非正常成本abnormal depreciation非正常折旧abnormal exchange 非正常交易,非正常行市abnormal gain非正常收益abnormal item例外项目,特殊项目,非正常项目abnormal loss非正常损失abnormal profit非正常利润abnormal rate of return非正常投资回报率abnormal return 非正常报酬abnormal risk非正常风险abnormal spoilage 非正常毁损abnormal waste非正常损耗above par高于面值above-the-line经常项目,线上项目[损益表]above-the-line expenditure经常项目支出,线上项目支出[损益表] above-the-line receipt经常预算收入,线上项目收入[损益表] absence rate缺勤率absenteeism rate缺勤率absoluteacceptance无条件承兑absoluteassignment无条件转让absolute bond无附加条件债券absolute contract无附加条件合同absolute cover绝对保险范围absolute discharge无条件豁免,无条件解除债务absolute endorsement无条件背书absolute error绝对误差absolute fixed cost固定成本,绝对固定成本absolute fixed peg system绝对联系汇率制absolute inheritance 绝对继承权absolute liability绝对赔偿责任absolute ownership绝对所有权absolute par固定票面价,不变票面价absolute quota绝对配额absolutesubscription确定条件的募集absolute title绝对产权absolute total loss实际全损absolute value error绝对值误差absorbed burden已分配费用,已分摊absorbed cost已吸收成本,已分摊成本absorbed expense 已分配费用,已分摊费用absorbed overheads已分配经常费用,已分摊经常费用absorption分配,分摊,吸收absorption account 分摊账户,计价账户absorption costing 分摊成本法,吸收成本法absorption pricing 分摊法定价absorption rate分配率,分摊率,吸收abstract of account 账户概要,账户摘要abstract of posting 过账分录表abstract of title 产权证明,产权说明书abstracts概要,摘要accelerated debt maturity提前还债期限accelerating premium累进奖金acceptability test 可接受性测试acceptable audit risk可接受审计风险acceptable qualitylevel可接受质量水平acceptance承兑,认付acceptancepayable应付承兑票据acceptanceagreement承兑契约acceptance andguarantee承诺与保证acceptance bank承兑银行acceptance by intervention参与承兑,参加承兑acceptance certificate验收证明acceptance charge承兑费acceptance commission 承兑手续费,承兑佣金acceptancecondition承兑条件acceptance credit承兑信用acceptance declaration承兑申报单acceptance fee承兑手续费acceptance for honour代承兑,信用担保承兑acceptance house承兑银行,承兑所acceptance in blank 空白承兑acceptance inspection验收acceptance letter of credit承兑信用证acceptance line银行承兑限额acceptance market票据市场,票据贴现市场acceptancematurity承兑票据到期日acceptancematurity record承兑汇票到期记录acceptance of engagement接受委托acceptance period 承付期acceptance receivable应收承兑票据acceptance register 承兑票据登记簿acceptance testing 验收测试,验收检查accepted bill已承兑汇票accepted bond已承兑债券accepted draft已承兑汇票accepting bank承兑银行accepting house 承兑机构,承兑银行accepting rate of exchange外汇承兑率acceptor承兑人[银行],接受人[契约]access存取access capability 存取能力access control存取控制access control verification存取控制验证access cycle存取周期access routine存取程序access value存取值accession财产自然增益accession tax财产增益税accessor存取器accessory contract附带合同,附带合约accessory product副产品accessory risk附加险accident and healthplan意外和健康保障计划accident deathbenefit意外死亡赔偿金,工伤死亡抚恤金accident insurance 意外事故险,意外险accommodatingbank通融银行accommodation allowance住宿津贴accommodation bill 通融票据accommodationdraft通融汇票accommodation endorsement通融背书accommodation endorser通融票据背书人accommodationkite空头支票,欠单accommodation note通融票据accommodation parties通融票据关系人accommodation purchase优惠采购accommodationrisk通融险accommodator资金融通者,贷款人accord and satisfaction和解和清偿,应允和清偿account账户,会计科目account analysis 账户分析account analysis approach账户分析法account balance账户余额account chart会计科目表accountclassification账户分类account closing method账结法account closing procedure结账程序,结账手续account code账户编号,会计科目编号account days放账日期account distribution账户分配account due到期账款account executive客户主管account flow chart账户流程图account form 账户格式,账户式account form balance sheet 账户式资产负债表account in arrear积欠账目account in dispute有争议账目account in transit未达账项,在途账account in trust信托账户account note会计科目单,账目单account number账号,账户编号account of theexchequer国库账account paid付讫account payable master file应付账款主档案account payee收款人账户account receivable programme收账程序account sales承销清单,销售清单account settled结算,已结清账目account title会计科目,账户名称account transfer 转账科目account transfer memo转账通知单accountability经管责任,问责性accountabilityapproach经管责任观,受托责任观accountability unit 责任单位accountable person 责任人accountancy会计学,会计业务accountancyservice会计事务,会计服务accountant会计人员,会计师accountant general 总会计师,会计长accountant in charge会计主管,主办会计accountant's certificate会计师证明书accountant's fee会计师费accountant'shandbook会计师手册accountant's report会计师报告accountant'sresponsibility会计师职责accounting会计accounting activity会计工作,会计业务accountingadjustment账务调整accounting affairs会计事务accounting alternatives备选会计方法accounting approach会计方法accounting archives会计档案accounting assumption 会计假设accounting base会计基础accounting basedon shift分班核算accounting based on task单项任务核算accounting beta会计贝他系数,会计β系数accounting book会计账簿,会计账册accounting by counter柜组核算accounting centre 核算中心accounting changes会计变更accounting check 会计检查,会计稽核,会计校验accounting choiceaccounting clerk记账员,会计员accounting code会计法规,会计条例accounting concept 会计概念,会计观念accounting consultancy会计咨询accounting control 会计控制,会计管理accounting convention会计惯例accounting cost会计成本,会计费用accounting criteria 会计标准accounting cycle会计循环accounting dataaccounting decision 会计决策accounting department会计部,会计处,会计科accounting disclosure会计披露,会计揭示accounting display board核算牌,核算板accounting division 会计部门accounting doctrine 会计学说,会计信条accounting document会计凭证,会计文件accounting element 会计要素accounting entity 会计实体,会计主体,会计单位accounting entry 会计分录accounting equation会计等式。
(财务会计)会计词典
（财务会计）会计词典好accountantgenaral会计主任accountbalancde结平的帐户accountbill帐单accountbooks帐accountclassification帐户分类accountcurrent往来帐accountformofbalancesheet帐户式资产负债表accountformofprofitandlossstatement帐户式损益表accountpayable应付帐款accountreceivable应收帐款accountofpayments支出表accountofreceipts收入表accounttitle帐户名称，会计科目accountingyear或financialyear会计年度accountspayableledger应付款分类帐Accountingperiod（会计期间）arerelatedtospecifictimeperiods,typicallyoneyear（通常是一年)资产负债表：balancesheet可以不大写b利润表：incomestatements(orstatementsofincome)利润分配表：retainedearnings现金流量表：cashflows1、部门的称谓市场部Marketing销售部SalesDepartment（也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务CustomerService，例如客服员叫CSR，Rforrepresentative人事部HumanResource行政部Admin.财务部Finance&Accounting产品供应ProductSupply，例如产品调度员叫PSPlanner 2、人员的称谓助理Assistant秘书secretary前台接待小姐Receptionist文员clerk，如会计文员为AccountingClerk主任supervisor经理Manager总经理GM，GeneralManager入场费admission运费freight 小费tip学费tuition价格，代价charge制造费用Manufacturingoverhead 材料费Materials管理人员工资ExecutiveSalaries 奖金Wages退职金Retirementallowance补贴Bonus外保劳务费Outsourcingfee福利费Employeebenefits/welfare 会议费Coferemce加班餐费Specialduties市内交通费Businesstraveling通讯费Correspondence电话费Correspondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance 油料费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting 运费Transpotation保险费Insurancepremium支付手续费Commission 杂费Sundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprotectionfees总监Director总会计师FinanceController高级Senior如高级经理为SeniorManager 营业费用Operatingexpenses代销手续费Consignmentcommissioncharge 运杂费Transpotation保险费Insurancepremium展览费Exhibitionfees广告费Advertisingfees管理费用Adminisstrativeexpenses职工工资StaffSalaries修理费Repaircharge低值易耗摊销Articleofconsumption办公费Officeallowance差旅费Travellingexpense工会经费Labourunionexpenditure研究与开发费Researchanddevelopmentexpense 福利费Employeebenefits/welfare职工教育经费Personneleducation待业保险费Unemploymentinsurance劳动保险费Labourinsurance医疗保险费Medicalinsurance会议费Coferemce聘请中介机构费Intermediaryorgans 咨询费Consultfees诉讼费Legalcost业务招待费Businessentertainment技术转让费Technologytransferfees矿产资源补偿费Mineralresourcescompensationfees排污费Pollutiondischargefees房产税Housingpropertytax车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用税Tenuretax印花税Stamptax财务费用Financecharge利息支出Interestexchange汇兑损失Foreignexchangeloss各项手续费Chargefortrouble各项专门借款费用Special-borrowingcost 帐目名词一、资产类Assets流动资产Currentassets货币资金Cashandcashequivalents现金Cash银行存款Cashinbank其他货币资金Othercashandcashequivalents 外埠存款OthercityCashinbank银行本票Cashier''scheque银行汇票Bankdraft信用卡Creditcard信用证保证金L/CGuaranteedeposits存出投资款Refundabledeposits 短期投资Short-terminvestments股票Short-terminvestments-stock债券Short-terminvestments-corporatebonds基金Short-terminvestments-corporatefunds其他Short-terminvestments-other短期投资跌价准备Short-terminvestmentsfallingpricereserves 应收款Accountreceivable应收票据Notereceivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应收股利Dividendreceivable应收利息Interestreceivable应收账款Accountreceivable其他应收款Othernotesreceivable坏账准备Baddebtreserves预付账款Advancemoney应收补贴款Coverdeficitbystatesubsidiesofreceivable库存资产Inventories物资采购Suppliespurchasing原材料Rawmaterials包装物Wrappage低值易耗品Low-valueconsumptiongoods材料成本差异Materialscostvariance自制半成品Semi-Finishedgoods库存商品Finishedgoods商品进销差价Differencesbetweenpurchasingandsellingprice 委托加工物资Workinprocess-outsourced委托代销商品Trusttoandsellthegoodsonacommissionbasis受托代销商品Commissionedandsellthegoodsonacommissionbasis 存货跌价准备Inventoryfallingpricereserves分期收款发出商品Collectmoneyandsendoutthegoodsbystages待摊费用Deferredandprepaidexpenses长期投资Long-terminvestment长期股权投资Long-terminvestmentonstocks股票投资Investmentonstocks其他股权投资Otherinvestmentonstocks长期债权投资Long-terminvestmentonbonds债券投资Investmentonbonds其他债权投资Otherinvestmentonbonds长期投资减值准备Long-terminvestmentsdepreciationreserves股权投资减值准备Stockrightsinvestmentdepreciationreserves债权投资减值准备Bcreditor''srightsinvestmentdepreciationreserves 委托贷款Entrustloans本金Principal利息Interest减值准备Depreciationreserves固定资产Fixedassets房屋Building建筑物Structure机器设备Machineryequipment运输设备Transportationfacilities工具器具Instrumentsandimplement 累计折旧Accumulateddepreciation固定资产减值准备Fixedassetsdepreciationreserves房屋、建筑物减值准备Building/structuredepreciationreserves 机器设备减值准备Machineryequipmentdepreciationreserves工程物资Projectgoodsandmaterial专用材料Special-purposematerial专用设备Special-purposeequipment预付大型设备款Prepaymentsforequipment为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate在建工程Construction-in-process安装工程Erectionworks在安装设备Erectingequipment-in-process技术改造工程Technicalinnovationproject大修理工程Generaloverhaulproject在建工程减值准备Construction-in-processdepreciationreserves固定资产清理Liquidationoffixedassets无形资产Intangibleassets专利权Patents非专利技术Non-Patents商标权Trademarks,Tradenames著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备IntangibleAssetsdepreciationreserves专利权减值准备Patentrightsdepreciationreserves 商标权减值准备trademarkrightsdepreciationreserves未确认融资费用Unacknowledgedfinancialcharges待处理财产损溢Waitdealassetslossorincome待处理财产损溢Waitdealassetslossorincome待处理流动资产损溢Waitdealintangibleassetslossorincome 待处理固定资产损溢Waitdealfixedassetslossorincome二、负债类Liability短期负债Currentliability短期借款Short-termborrowing应付票据Notespayable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应付账款Accountpayable预收账款Depositreceived代销商品款Proxysalegoodsrevenue应付工资Accruedwages应付福利费Accruedwelfarism应付股利Dividendspayable应交税金Taxpayable应交增值税valueaddedtaxpayable进项税额WithholdingsonVAT已交税金Payingtax转出未交增值税UnpaidVATchangeover减免税款Taxdeduction销项税额SubstitutedmoneyonVAT出口退税Taxreimbursementforexport进项税额转出ChangeoverwithnoldingsonVAT出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax转出多交增值税OverpaidVATchangeover未交增值税UnpaidVAT应交营业税Businesstaxpayable应交消费税Consumptiontaxpayable应交资源税Resourcestaxpayable应交所得税Incometaxpayable应交土地增值税Incrementtaxonlandvaluepayable应交城市维护建设税Taxformaintainingandbuildingcities payable应交房产税Housingpropertytaxpayable应交土地使用税Tenuretaxpayable应交车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)payable应交个人所得税Personalincometaxpayable其他应交款Otherfundinconformitywithpaying其他应付款Otherpayables预提费用Drawingexpenseinadvance其他负债Otherliabilities待转资产价值Pendingchangeroverassetsvalue预计负债Anticipationliabilities长期负债Long-termLiabilities长期借款Long-termloans一年内到期的长期借款Long-termloansduewithinoneyear一年后到期的长期借款Long-termloansdueoveroneyear 应付债券Bondspayable债券面值Facevalue,Parvalue 债券溢价Premiumonbonds债券折价Discountonbonds应计利息Accruedinterest长期应付款Long-termaccountpayable应付融资租赁款Accruedfinancialleaseoutlay一年内到期的长期应付Long-termaccountpayableduewithinoneyear一年后到期的长期应付Long-termaccountpayableoveroneyear 专项应付款Specialpayable一年内到期的专项应付Long-termspecialpayableduewithinoneyear一年后到期的专项应付Long-termspecialpayableoveroneyear 递延税款Deferraltaxes三、所有者权益类OWNERS''EQUITY资本Capita实收资本(或股本)Paid-upcapital(orstock)实收资本Paicl-upcapital实收股本Paid-upstock已归还投资InvestmentReturned公积资本公积Capitalreserve资本(或股本)溢价Cpital(orStock)premium接受捐赠非现金资产准备Receivenon-cashdonatereserve股权投资准备Stockrightinvestmentreserves拨款转入Allocatesumschangeoverin外币资本折算差额Foreigncurrencycapital其他资本公积Othercapitalreserve 盈余公积Surplusreserves法定盈余公积Legalsurplus任意盈余公积Freesurplusreserves法定公益金Legalpublicwelfarefund储备基金Reservefund企业发展基金Enterpriseexpensionfund利润归还投资Profitscapitalizadonreturnofinvestment 利润Profits本年利润Currentyearprofits利润分配Profitdistribution其他转入Otherchengeoverin提取法定盈余公积Withdrawallegalsurplus提取法定公益金Withdrawallegalpublicwelfarefunds提取储备基金Withdrawalreservefund提取企业发展基金Withdrawalreserveforbusinessexpansion提取职工奖励及福利基金Withdrawalstaffandworkers''bonusandwelfarefund利润归还投资Profitscapitalizadonreturnofinvestment应付优先股股利PreferredStockdividendspayable提取任意盈余公积Withdrawalothercommonaccumulationfund应付普通股股利CommonStockdividendspayable转作资本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)未分配利润Undistributedprofit四、成本类Cost生产成本Costofmanufacture基本生产成本Basecostofmanufacture辅助生产成本Auxiliarycostofmanufacture 制造费用Manufacturingoverhead材料费Materials管理人员工资ExecutiveSalaries奖金Wages退职金Retirementallowance补贴Bonus外保劳务费Outsourcingfee福利费Employeebenefits/welfare会议费Coferemce加班餐费Specialduties市内交通费Businesstraveling 通讯费Correspondence电话费Correspondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance 油料费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting 运费Transpotation 保险费Insurancepremium支付手续费Commission杂费Sundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprotectionfees季节性停工损失Lossonseasonalitycessation 劳务成本Servicecosts五、损益类Profitandloss收入Income业务收入OPERATINGINCOME主营业务收入Primeoperatingrevenue产品销售收入Salesrevenue服务收入Servicerevenue其他业务收入Otheroperatingrevenue材料销售Salesmaterials代购代售包装物出租Wrappagelease出让资产使用权收入Remiserightofassetsrevenue返还所得税Reimbursementofincometax其他收入Otherrevenue投资收益Investmentincome短期投资收益Currentinvestmentincome长期投资收益Long-terminvestmentincome计提的委托贷款减值准备Withdrawalofentrustloansreserves补贴收入Subsidizerevenue国家扶持补贴收入Subsidizerevenuefromcountry 其他补贴收入Othersubsidizerevenue营业外收入NON-OPERATINGINCOME非货币性交易收益Non-cashdealincome现金溢余Cashoverage处置固定资产净收益Netincomeondisposaloffixedassets 出售无形资产收益Incomeonsalesofintangibleassets固定资产盘盈Fixedassetsinventoryprofit罚款净收入Netamercementincome支出Outlay业务支出Revenuecharges主营业务成本Operatingcosts产品销售成本Costofgoodssold服务成本Costofservice主营业务税金及附加Taxandassociatecharge营业税Salestax消费税Consumptiontax城市维护建设税Taxformaintainingandbuildingcities 资源税Resourcestax土地增值税Incrementtaxonlandvalue5405其他业务支出Otherbusinessexpense销售其他材料成本Othercostofmaterialsale其他劳务成本Othercostofservice其他业务税金及附加费Othertaxandassociatecharge 费用Expenses营业费用Operatingexpenses代销手续费Consignmentcommissioncharge运杂费Transpotation保险费Insurancepremium 展览费Exhibitionfees广告费Advertisingfees管理费用Adminisstrativeexpenses职工工资StaffSalaries修理费Repaircharge低值易耗摊销Articleofconsumption办公费Officeallowance差旅费Travellingexpense工会经费Labourunionexpenditure研究与开发费Researchanddevelopmentexpense 福利费Employeebenefits/welfare职工教育经费Personneleducation待业保险费Unemploymentinsurance劳动保险费Labourinsurance医疗保险费Medicalinsurance会议费Coferemce聘请中介机构费Intermediaryorgans咨询费Consultfees诉讼费Legalcost业务招待费Businessentertainment技术转让费Technologytransferfees矿产资源补偿费Mineralresourcescompensationfees排污费Pollutiondischargefees房产税Housingpropertytax车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用税Tenuretax印花税Stamptax 财务费用Financecharge利息支出Interestexchange汇兑损失Foreignexchangeloss各项手续费Chargefortrouble各项专门借款费用Special-borrowingcost营业外支出Nonbusinessexpenditure捐赠支出Donationoutlay减值准备金Depreciationreserves非常损失Extraordinaryloss处理固定资产净损失Netlossondisposaloffixedassets 出售无形资产损失Lossonsalesofintangibleassets固定资产盘亏Fixedassetsinventoryloss债务重组损失Lossonarrangement罚款支出Amercementoutlay所得税Incometax以前年度损益调整Prioryearincomeadjustment abasketofcurrencies一揽子货币,一篮子货币A/Cpayeeonly只可转帐abacus算盘abandonedproperty废弃财产abandonedpropertyoption财产废弃选择权abandonmentcharge报废支出,废弃费用abandonmentoption放弃选择权abandonmentvalue废弃价值abatementclaim减价要求ABCinventorysystem ABC存货制度abilitytobearcriterion 承受能力,承受能力标准abnormalcost非正常成本abnormaldepreciation 非正常折旧abnormalexchange非正常交易,非正常行市abnormalgain非正常收益abnormalitem例外项目,特殊项目,非正常项目abnormalloss非正常损失abnormalprofit非正常利润abnormalrateofreturn非正常投资回报率abnormalreturn非正常报酬abnormalrisk非正常风险abnormalspoilage非正常毁损abnormalwaste非正常损耗abovepar高于面值above-the-line经常项目,线上项目[损益表]above-the-lineexpenditure经常项目支出,线上项目支出[损益表] above-the-linereceipt经常预算收入,线上项目收入[损益表]absencerate缺勤率absenteeismrate缺勤率absoluteacceptance 无条件承兑absoluteassignment 无条件转让absolutebond无附加条件债券absolutecontract 无附加条件合同absolutecover绝对保险范围absolutedischarge无条件豁免,无条件解除债务absoluteendorsement无条件背书absoluteerror绝对误差absolutefixedcost固定成本,绝对固定成本absolutefixedpegsystem绝对联系汇率制absoluteinheritance绝对继承权absoluteliability绝对赔偿责任absoluteownership绝对所有权absolutepar固定票面价,不变票面价absolutequota绝对配额absolutesubscription 确定条件的募集absolutetitle绝对产权absolutetotalloss实际全损absolutevalueerror绝对值误差absorbedburden已分配费用,已分摊费用absorbedcost已吸收成本,已分摊成本absorbedexpense已分配费用,已分摊费用absorbedoverheads已分配经常费用,已分摊经常费用absorption分配,分摊,吸收absorptionaccount分摊账户,计价账户absorptioncosting分摊成本法,吸收成本法absorptionpricing分摊法定价absorptionrate分配率,分摊率,吸收率abstractofaccount账户概要,账户摘要abstractofposting过账分录表abstractoftitle产权证明,产权说明书abstracts概要,摘要accelerateddebtmaturity 提前还债期限acceleratingpremium累进奖金acceptabilitytest可接受性测试acceptableauditrisk可接受审计风险acceptablequalitylevel 可接受质量水平acceptance承兑,认付acceptancepayable应付承兑票据acceptanceagreement承兑契约acceptanceandguarantee 承诺与保证acceptancebank承兑银行acceptancebyintervention 参与承兑,参加承兑acceptancecertificate验收证明acceptancecharge承兑费acceptancecommission承兑手续费,承兑佣金acceptancecondition承兑条件acceptancecredit承兑信用acceptancedeclaration 承兑申报单acceptancefee承兑手续费acceptanceforhonour 代承兑,信用担保承兑acceptancehouse承兑银行,承兑所acceptanceinblank空白承兑acceptanceinspection 验收acceptanceletterofcredit 承兑信用证acceptanceline银行承兑限额acceptancemarket票据市场,票据贴现市场acceptancematurity承兑票据到期日acceptancematurityrecord 承兑汇票到期记录acceptanceofengagement 接受委托acceptanceperiod承付期acceptancereceivable 应收承兑票据acceptanceregister 承兑票据登记簿acceptancetesting验收测试,验收检查acceptedbill已承兑汇票acceptedbond已承兑债券accepteddraft已承兑汇票acceptingbank承兑银行acceptinghouse承兑机构,承兑银行acceptingrateofexchange 外汇承兑率acceptor承兑人[银行],接受人[契约] access存取accesscapability存取能力accesscontrol存取控制accesscontrolverification 存取控制验证accesscycle存取周期accessroutine存取程序accessvalue存取值accession财产自然增益accessiontax财产增益税accessor存取器accessorycontract 附带合同,附带合约accessoryproduct副产品accessoryrisk附加险accidentandhealthplan意外和健康保障计划accidentdeathbenefit意外死亡赔偿金,工伤死亡抚恤金accidentinsurance意外事故险,意外险accommodatingbank通融银行accommodationallowance住宿津贴accommodationbill通融票据accommodationdraft通融汇票accommodationendorsement 通融背书accommodationendorser通融票据背书人accommodationkite空头支票,欠单accommodationnote通融票据accommodationparties通融票据关系人accommodationpurchase 优惠采购accommodationrisk通融险accommodator资金融通者,贷款人accordandsatisfaction 和解和清偿,应允和清偿account账户,会计科目accountanalysis账户分析accountanalysisapproach 账户分析法accountbalance账户余额accountchart会计科目表accountclassification 账户分类accountclosingmethod账结法accountclosingprocedure 结账程序,结账手续accountcode账户编号,会计科目编号accountdays放账日期accountdistribution账户分配accountdue到期账款accountexecutive客户主管accountflowchart账户流程图accountform账户格式,账户式accountformbalancesheet 账户式资产负债表accountinarrear积欠账目accountindispute有争议账目accountintransit未达账项,在途账accountintrust信托账户accountnote会计科目单,账目单accountnumber账号,账户编号accountoftheexchequer 国库账accountpaid付讫accountpayablemasterfile 应付账款主档案accountpayee收款人账户accountreceivableprogramme 收账程序accountsales承销清单,销售清单accountsettled结算,已结清账目accounttitle会计科目,账户名称accounttransfer转账科目accounttransfermemo转账通知单accountability经管责任,问责性accountabilityapproach 经管责任观,受托责任观accountabilityunit责任单位accountableperson责任人accountancy会计学,会计业务accountancyservice会计事务,会计服务accountant会计人员,会计师accountantgeneral总会计师,会计长accountantincharge会计主管,主办会计accountant'scertificate 会计师证明书accountant'sfee会计师费accountant'shandbook会计师手册accountant'sreport会计师报告accountant'sresponsibility 会计师职责accounting会计accountingactivity会计工作,会计业务accountingadjustment账务调整accountingaffairs会计事务accountingalternatives备选会计方法accountingapproach会计方法accountingarchives会计档案accountingassumption会计假设accountingbase会计基础accountingbasedonshift 分班核算accountingbasedontask单项任务核算accountingbeta会计贝他系数,会计β系数accountingbook会计账簿,会计账册accountingbycounter柜组核算accountingcentre核算中心accountingchanges会计变更accountingcheck会计检查,会计稽核,会计校验accountingchoice会计选择accountingclerk记账员,会计员accountingcode会计法规,会计条例accountingconcept会计概念,会计观念accountingconsultancy 会计咨询accountingcontrol会计控制,会计管理accountingconvention 会计惯例accountingcost会计成本,会计费用accountingcriteria会计标准accountingcycle会计循环accountingdata会计资料accountingdecision会计决策accountingdepartment 会计部,会计处,会计科accountingdisclosure 会计披露,会计揭示accountingdisplayboard 核算牌,核算板accountingdivision会计部门accountingdoctrine会计学说,会计信条accountingdocument会计凭证,会计文件accountingelement会计要素accountingentity会计实体,会计主体,会计单位accountingentry会计分录accountingequation会计等式accountingerror会计差错accountingestimate会计估计accountingethics会计职业道德,会计专业道德accountingevent会计事项accountingevidence会计凭证accountingevolution会计演进,会计演变accountingexpertise会计专长accountingfield会计界,会计领域accountingfile会计档案accountingfirm会计师事务所,会计公司accountingforincometax所得税会计accountingforinventory存货会计accountingforjointventure 合资企业会计,合营会计accountingformerger合并会计accountingformula会计公式accountingfunction会计职能,会计功能accountingglossary会计词汇accountinggraph会计图表,核算图表accountingguidelines会计指南,会计指引accountinghistoriography 会计学史,会计史accountingincome会计收益,账面收益accountingindices会计指标,核算指标accountinginformation会计信息,会计资讯accountingitem账项,账目accountinglanguage会计语言accountinglaw会计法accountinglegislation 会计立法accountingliterature 会计文献,会计学文献accountingloss会计损失accountingmanual会计手册,会计工作守则accountingmeasurement 会计计量accountingmechanism会计机制accountingmethod会计方法accountingmodel会计模式accountingobjective会计目标accountingofficer会计主任,会计主管accountingorganisation 会计组织accountingperiod会计期间,会计报告期accountingpersonnel会计人员accountingphilosophy会计哲学accountingpolicy会计政策accountingpolicychange会计政策变更accountingpostulate会计假设,会计假定accountingpractice会计实务,会计惯例,会计师事务所accountingprinciples会计原则,会计原理accountingprocedure会计程序accountingprocess会计处理程序,会计过程accountingprofession会计职业,会计专业,会计行业accountingprofit会计利润accountingprogramme记账程序accountingrateofreturn会计报酬率accountingratio会计比率,财务比率accountingrecord会计记录,会计簿籍accountingreferencedate 会计参照日accountingreferenceperiod 会计参照期间accountingreform会计改革accountingregulation会计法规,会计规范accountingreport会计报告,会计报表accountingrepresentation 会计反映accountingresponsibility 会计责任accountingroutine会计程序accountingrule会计规则accountingservice会计服务accountingsoftware会计软件accountingsoftwarepackage 会计软件包accountingstaff会计工作人员accountingstatement 会计报表accountingsupervision 会计监督accountingsystem会计制度,会计系统accountingtechnique 会计技术accountingtems会计术语accountingterminology 会计名词,会计术语accountingtheory会计理论accountingthoughts会计思想accountingtreatment 会计处理accountingtrend会计趋势,会计动态accountingunit会计单位,账务处理单位accountingvaluation 会计计价,会计估价accountingvoucher记账凭证accountingwork会计业务,会计工作accountingyear会计年度accountspayable应付账款accountspayableledger应付账款总账,应付账款分类账accountspayableperiod应付账款期accountspayableregister应付账款登记簿accountsprepaid预付账款,预付货款accountsreceivable应收账款accountsreceivableledger应收账款总账,应收账款分类账accountsreceivableperiod应收账款期accountsreceivableturnover 应收账款周转率accreditation评审accreditedparty授信买方accreditee信用证接受人,信用证受益人accreditingparty信用证开立方accreditor信用证申请人accretionofcapital资本增值accrualaccounting权责发生制会计,应计制会计accrualaccountingmodel应计会计模式accrualbasis权责发生制,应计制accrualconcept权责发生概念,应计概念accrualdate应收应付日期,应计日期accruals应计项目accruedasset应计资产accruedbasicwage应计基本工资accruedbonus应计奖金accrueddepreciation 应计折旧accrueddividend应计股利accruedexpense应计费用accruedincome应计收益accruedinterestpayable应计未付利息accruedinterestreceivable 应计未收利息accrueditem应计项目accruedliability应计负债accruedloss应计损失accruedpayable应计未付款项accruedpayroll应计未付工资accruedpensioncost 应计养老金成本accruedprofit应计利润accruedreceivables 应计未收款项accruedrent应计租金accruedrevenue应计收入accruedtax应计税款,应付税款accruedwage应计未付工资accumuateddividend累计股利accumulatedamortisation 累计摊销,累积摊销accumulatedapportionment 累计分配,累积分配accumulatedcost累计成本,累积成本accumulateddeficit累计亏损,累积亏损accumulateddepletion累计折耗,累积折耗accumulateddepreciation 累计折旧;累积折旧accumulatedearnings累计收益accumulatederror累计误差accumulatedfund累积基金accumulatedincome累计收益accumulatedprofit累计利润BShareB股babybond小额债券backcharge决算后费用backduty欠税,补缴税款backfreight退货运费backmoney拖欠款;逾期未付款backorder缺货;延期交货backordermemo延期交货通知书backpay欠薪backrent欠租backsalary欠薪back-doorfinancing 秘密融资;后门融资back-doorlisting 借壳上市backedbond担保债券backlog积压back-to-backcredit相对信用;转接式信用;背对背信用back-to-backloan易币贷款backtracksearch追踪查找back-up后备;后援back-upcopy副本back-updiskette后备软盘backwardintegration 反向兼并backwardsupervision 反向监控backwardtracing反向追踪backwardation延期交割费badanddoubtfulloans 呆滞及不良贷款badasset不良资产;呆滞资产badbuy赔本买卖badclaim不良债权baddebt坏账baddebtexpense 坏账费用baddebtinsurance 坏账保险baddebtloss坏账损失baddebtprovision 坏账准备baddebtratio坏账比率baddebtrecovery坏账收回baddebtwrite-off坏账冲销baddebtsrecoveredaccount 坏账收回账户badloan不良贷款badtitle失效产权;无效所有权badgesoftrade交易标志bailbond保释担保;保释担保书bailee受托人bailer寄托人;委托人bailment财务委托bailmentofgoods受托保管货品bailoutmethod投资残值计算法bailoutpaybackmethod 投资残值回收期计算法bailoutperiod委托期balance余额;结余;结存bear抛空投机;空投;卖空bearaccount空头账户(指在证券交易所做空头) bearandbull买空卖空bearbond看跌债券;熊债券bearcampaign抛空风bearclique空头集团bearcompaign卖空风潮;压价风潮bearcovering补空beardrive卖空潮bearmarket市价疲软bearoperation卖空行为biddeposit投标押金bidguarantee投标担保;承包担保bidprice投标价格bidrate投标价bilateralagreement 双边协议bilateralarbitrage 双边套汇bilateralassistance 双边援助billbroker票据经纪人billclearing票据清算billcollection票据托收billofestimate估价单billofexchange汇票billofexportorimport 货物进出口报单blackfigure余额blackmarket黑市blankaccountbook空白账簿blankcredit空白信用汇票blankinvoice空白发票blankreceipt空白收据blindtrust隐蔽信托blockallocation整笔拨款blue-chipcorporation 蓝筹公司boardlot手bondindenture债券信托契约bondinsurance债券保险bondedindebtedness 担保债务bondedstore保税仓库;保税物料bonusshare红股bookdebt账面债务bookkeepingprocedure 记账程序borrowingplan借款计划boughtandsoldnote 买卖单据branchbankaccount 分行账户budgetaccount预算账户bullbond看涨债券businesscontract 营业合同buyingrate买进汇率;买入价。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
AAAA 美国会计学会America Accounting Association的缩写。
Abacus《算盘》杂志一个著名的会计理论刊物。
澳大利亚悉尼大学出版，每年两期。
内容涉及会计的全部领域，其中包括国际会计。
abacus 算盘中国古代一种算术运算工具。
它曾经被东方国家广泛使用。
但目前它的重要功能已被会计电子计算机(accounting computer)和电子财务计算器(electronic financial calculator)等所替代。
Abandonment① 废弃，报废指一项资产的报废或无法利用。
例如，一个耗竭的煤矿或油井。
与retirement的词义相同。
② 委付指投保人为了取得保险赔偿，将投保财产的所有权全部让给保险商。
abandonment value 废弃价值指一项报废资产(abandoned asset)所具有的价值。
如果预定使用年限已到，则报废资产的剩余账面价值，通常等于其现金残值(cash salvage)。
企业在制定资产废弃决策(abandonment decision)或设备更新决策时，通常应是旧设备的废弃价值大于该项设备剩余使用年限未来现金流量的现值。
abatement① 减免指对一项税收的减免。
② 冲销一项临时性收益从成本中的冲销。
ABC system of inventory control 分级存货控制制度或称有选择性存货控制(selective in-ventory control)。
指按存货的价值和对生产经营活动的重要程度，将存货划分为A，B，C三类进行分别管理。
例如，A类存货为最重要的存货，约占项目的10%，但消耗金额则要占全部消耗金额的70%以上，所以应对其经济订货量(EQQ)和订货点进行严密的控制。
B类存货约占项目的20%，消耗金额占全部消耗总金额的20%。
C类存货约占项目的70%，但消耗金额约占全部消耗金额的10%，一般采取不很严密的控制。
这样既可以降低存货投资，又可以相应地减少存货管理费用。
ability to service debt 偿债能力指企业有足够的流动资金或现金，能够偿还到期的债务。
abnormal cost 异常成本abnormal的含义为not normal或not usual。
指不正常的，或不能预料而发生的成本。
abnormal spoilage 异常损耗实际的废次品损失超过了正常效率情况下所应发生的损失。
通常列入损失账户，而不作为产成品成本的一个组成部分。
与正常损耗(normal spoilage)的词义相对照。
above par 超过票面价值指溢价(premium)。
即证券的市价超过票面价值。
在证券市场上是一种常见的现象。
参见票面价值(par value)。
above the line 线上项目指经常性项目。
例如在损益表中，线上项目指计算营业收益所必须计入的项目，而不包括营业外损益等项目；或指预算中的经常性项目。
absolute amount 绝对数，绝对金额指某一个资产或负债项目的具体金额，而不是占资产或负债总额的百分率。
absolute endorsement 绝对背书或称无条件背书(unqualified endorse-ment)。
指将票据不附加任何条件转让给他人。
当票据遭到拒付时，背书人应承担付款的责任。
absolute insolvency 绝对无力偿付指企业的负债超过资产的实际价值。
与技术性无力偿付(technical insolvency)的词义相对照。
absolute priority 绝对优先求偿权指在公司破产清算时，必须在具有优先求偿权(prior claim)的债权全部清偿之后，排在其后的债权才能够予以清偿。
与相对优先求偿权(relative priority)的词义不同，后者指公司破产清算时，不必等到优先求偿权全部清偿，排在后面的求偿权，即可获得某些补偿。
absolute value 绝对值指一个数据不考虑其正负符号。
例如，-62的绝对值是62。
absorb 摊配，转并指采用间接分配方法，将一个账户的费用分摊至另一个账户。
例如，将企业管理费用分配给产成品账户。
absorption account 摊配账户，转并账户须将本账户的金额摊配或转并至其他账户的账户。
例如，企业管理费用和在产品账户。
absorption costing 摊配成本计算法或称全额成本计算法(full costing)。
即传统或常规会计实务所使用的成本计算方法。
在此方法下，在产品成本中不仅包括直接费用，而且还包括固定和变动间接费用。
这种成本计算方法是编制外部会计报表和确定应税收益所必须使用的，目前在大多数国家被广泛应用。
但在企业产量不断变化的情况下，不能有效地进行量本利分析或损益分界分析。
与直接成本计算法(direct costing)或变动成本法(variable costing)相比较，后者不包括固定间接费用，便于进行量本利分析或损益分界分析(break-even analysis)，因而更适用于制定企业内部经营管理决策。
abstract 摘要表在会计上，主要指编列年度或季度各账户余额的汇总表；尤指试算表(trial bal-ance)。
abuse 滥用职权指企业管理售货员违反政府法规或企业经营管理政策，但尚未构成舞弊行为。
abuse of tax shelter 滥用避税项目指企业不正当地计列应税收益减免项目(tax deduction)。
例如，高估购入固定资产的价值，从而虚列折旧费用。
美国国内税务署(IRS)对这种逃税行为，采用严厉的惩罚措施。
其中包括补税和交纳滞纳金等。
ACCA特许公认会计师公会特许公认会计师公会(The Association of Chartered Certified Accountants，简称ACCA))成立于1904年，是目前世界上领先的专业会计师团体，也是国际上海外学员最多、学员规模发展最快的专业会计师组织。
英国立法许可ACCA会员从事审计、投资顾问和破产执行的工作。
ACCA 会员资格得到欧盟立法以及许多国家公司法的承认。
ACCA在欧洲会计专家协会(FEE)、亚太会计师联合会(CAPA)和加勒比特许会计师协会(ICAC)等会计组织中起着非常重要的作用。
在国际上，ACCA 是国际会计准则委员会(IASB)的创始成员，也是国际会计师联合会(IFAC)的成员。
accelerated cost recovery system 加速成本收回制度缩写为ACRS。
指美国在1981年实施的一项经济复苏税法(ERA)，并经1986年税收改革法案修订。
它是允许公司以大大短于资产的实物年限，快速摊销(rapid amortization)资产成本的一种折旧方法。
其具体折旧期限是3年、5年、7年、10年、15年、20年。
其中运输车辆为3年，大多数机器设备为5年，建筑物和不动产为15至20年。
实施这项税法的主要目的是鼓励企业投资。
accelerated depreciation method 加速折旧法，快速折旧法加速折旧法的狭义含义仅指余额递减法和年限总额折旧法的应用；广义的含义则泛指固定资产所计提的年度折旧费高于一般正常的数额。
它考虑的因素有以下几个：(1)经济年限小于实物年限；(2)政府为了刺激投资，在税法上所实施的加速成本收回制度(ACRS)；(3)采用费用递减折旧法，使企业享有纳税利益，即减轻前期的纳税负担。
这种折旧法所计算的折旧费开始时大，然后逐渐变小。
主要包括余额递减法(declining-balance depreciation)和年限总额折旧法(sum-of-the-year-digits deprecia-tion)等。
acceleration clause 加速偿付条款，提前偿付条款提在分期付款销售情况下，如购货人在某期未能按期付款，则全部债务视同到期，销货单位有权要求购货人立即付清全部货款。
这项条款在借贷和买卖契约中至关重要。
acceptance① 承兑指持票人在汇票到期以前，向付款人(drawee)请求承兑。
如付款人或承兑人(acceptor)对汇票支付作书面承诺，即同意按汇票上的规定期限付清票款。
除在票面签署承兑人的姓名外，还须签注支付日期和支付地点。
汇票遂由持票人收回，到期再提交付款人付款。
② 已承兑票据即accepted bill。
③ 验收或称acceptance check。
参见验收抽样(acceptance sampling)。
acceptance bill 承兑票据指要求承兑的票据。
但不是要求立即支付的票据。
与支付票据(payment bill)的词义不同，后者指要求付款人立即支付的票据。
acceptance register 承兑票据登记簿专门用于登记已承兑票据的备查簿。
acceptance sampling 验收抽样指一项内部审计技术。
即在检验材料或产品质量时，选择一定数量的样本进行抽查，借以确定全部材料或产品是否符合质量要求。
在验收抽样中所需考虑的三个因素是：(1)批量；(2)样本量；(3)同意验收入库的最大次品数量。
access time 存取时间指电子计算机信息系统的数据和信息的存取时间。
内部存储器的存取时间最快，以微秒和毫秒作为计算单位。
例如，磁盘以毫秒计算，而外部存储器，例如磁带则以分钟计算。
accommodation 融通指中央银行在银根紧迫时，给予商业银行的资金援助；或指商业银行之间或企业之间的资金拆借。
后者称为同业融通。
accommodation bill 融通票据或称accommodation note, accommoda-tion paper。
因开票据的人信用较差，而由其他人签署或背书作为担保人的票据。
到期之日，贷款人可向借款人或背书人要求偿还。
因而这种融通票据亦称为双名票据(double-name paper)。
accommodation endorsement 融通背书在其他单位票据上所作的背书。
例如，母公司代表子公司向银行借款的背书，以求建立子公司的信用。
account① 账户，会计科目在分类账中用于累积资产、负债、股东产权、收入、费用、收益等项目金额增加和减少的一个记录单位。
账户可作以下分类：按列入的不同会计报表，可以划分为：损益表账户和资产负债表账户。
损益表账户，或称名义账户(nominal account)，可进一步划分为：费用账户，反映企业在经营过程中耗费；收益账户，反映企业的经营成果。
资产负债表账户，或称实账户(real account)，可进一步划分为：资产账户，反映企业资金的运用状况；负债账户，反映企业资金的外部筹集来源；股东产权账户，反映从企业股东中所筹集的资金。
按账户的从属情况，可以划分为主要账户(main account)和辅助账户(subsidiary account)。