会计相关英语词汇

account payable 应付帐款
account receivable 应收帐款
account of payments 支出表
account of receipts 收入表
Accounting period 会计期间
accounting year 或financial year 会计年度
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 flows
1、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 Planner
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 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 cost
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 reserves
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 depreciation reserves
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 welfarism
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 cities
payable
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 plate
tax(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 stock
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 and welfare 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 accumulation fund
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 to assets（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 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
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 value
5405 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 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 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 adjustment
1AAA 美国会计学会
2Abacus《算盘》杂志
3abacus 算盘考试大论坛
4Abandonment废弃,报废；委付
5abandonment value 废弃价值
6abatement①减免②冲销
7ability to service debt 偿债能力
8abnormal cost 异常成本
9abnormal spoilage 异常损耗
10above par 超过票面价值
11above the line线上项目
12absolute amount 绝对数，绝对金额
13absolute endorsement 绝对背书
14absolute insolvency 绝对无力偿付
15absolute priority 绝对优先求偿权
16absolute value 绝对值
17absorb 摊配,转并
18absorption account 摊配账户,转并账户
19absorption costing 摊配成本计算法
20abstract 摘要表考试大论坛
21abuse 滥用职权
22abuse of tax shelter 滥用避税项目
23ACCA特许公认会计师公会
24accelerated cost recovery system 加速成本收回制度
25accelerated depreciation method 加速折旧法,快速折旧法26acceleration clause 加速偿付条款,提前偿付条款
27acceptance①承兑②已承兑票据③验收
28acceptance bill 承兑票据
29acceptance register 承兑票据登记簿
30acceptance sampling验收抽样
31access time 存取时间
32accommodation 融通
33accommodation bill 融通票据
34accommodation endorsement 融通背书
35account①账户,会计科目②账簿，报表③账目,账项④记账36accountability 经营责任，会计责任
37accountability unit 责任单位
38Accountancy 《会计》杂志
39accountancy 会计
40accountant 会计员,会计师
41accountant general 会计主任,总会计
42accounting in charge 主管会计师
43accountant,s legal liability 会计师的法律责任
44accountant,s report 会计师报告
45accountant，s responsibility 会计师职责
46account form 账户式,账式
47accounting①会计②会计学
48accounting assumption 会计假定，会计假设
49accounting basis 会计基准,会计基本方法
50accounting changes 会计变更
51accounting concept 会计概念
52accounting control 会计控制
53accounting convention 会计常规,会计惯例
54accounting corporation 会计公司
55accounting cycle 会计循环
56accounting data 会计数据
57accounting doctrine 会计信条
58accounting document 会计凭证
59accounting elements 会计要素
60accounting entity 会计主体，会计个体
61accounting entry 会计分录
62accounting equation 会计等式
63accounting event 会计事项
64accounting exposure 会计暴露，会计暴露风险
65accounting firm 会计事务所考试大论坛
66Accounting Hall of Fame 会计名人堂
67accounting harmonization 会计协调化
68accounting identity 会计恒等式
69accounting income 会计收益
70accounting information 会计信息
71accounting information system 会计信息系统
72accounting internationalization 会计国际化
73accounting journals 会计杂志
74accounting legislation 会计法规
75accounting manual 会计手册
76accounting objective 会计目标
77accounting period 会计期
78accounting policies 会计政策
79accounting postulate 会计假设
80accounting practice 会计实务
81accounting principle 会计原则
82Accounting Principle Board 会计原则委员会
83accounting procedures 会计程序
84accounting profession 会计职业,会计专业
85accounting rate of return 会计收益率
86accounting records 会计记录，会计簿籍
87Accounting Review 《会计评论》
88accounting rules 会计规则
89Accounting Series Release 《会计公告文件》
90accounting service 会计服务
91accounting software 会计软件
92accounting standard 会计标准，会计准则
93accounting standardization 会计标准化
94Accounting Standards Board 会计准则委员会(英)
95Accounting Standards Committee 会计准则委员会(英)
96accounting system①会计制度②会计系统
97accounting technique 会计技术
98accounting theory 会计理论
99accounting transaction 会计业务，会计账务
100Accounting Trend and Techniques 《会计趋势和会计技术》
101accounting unit 会计单位
102accounting valuation 会计计价
103accounting year 会计年度
104accounts 会计账簿，会计报表
105account sales 承销清单，承销报告单
106accounts payable 应付账款
107accounts receivable 应收账款
108accounts receivable aging schedule 应收账款账龄分析表
109accounts receivable assigned 已转让应收账款
110accounts receivable collection period应收账款收款期
111accounts receivable discounted 已贴现应收账款
112accounts receivable financing 应收账款筹资，应收账款融资
113accounts receivable management 应收账款管理
114accounts receivable turnover 应收账款周转率,应收账款周转次数115accretion 增殖
116accrual basis accounting 应计制会计,权责发生制会计
117accrued asset 应计资产
118accrued expense 应计费用
119accrued liability 应计负债
120accrued revenue 应计收入
121accumulated depreciation 累计折旧
122accumulated dividend 累计股利
123accumulated earnings tax 累积盈余税,累积收益税
124accumulation 累积,累计
125acid test ratio 酸性试验比率
126acquired company 被盘购公司,被兼并公司
127acquisition 购置,盘购
128acquisition accounting 盘购会计
129acquisition cost 购置成本
130acquisition decision 购置决策
131acquisition excess 盘购超支
132acquisition surplus 盘购盈余
133across-the-board 全面调整
134ACT 预交公司税
135act 法案，法规
136action 起诉，诉讼
137active account 活动账户
138active assets 活动资产
139activity 业务活动，作业
140activity account 作业账户
141activity accounting 作业会计
142activity ratio 业务活动比率
143activity variance 业务活动量差异
144act of bankruptcy 破产法
145act of company 公司法
146act of God 天灾，不可抗力
147actual capital 实际资本
148actual value 实际价值
149actual wage 实际工资
150added value 增值
151added value statement 增值表
152added value tax 增值税
153addition 增置，扩建
154additional depreciation 附加折旧，补提折旧
155additional paid-in capital 附加实缴资本
156additional tax 附加税
157adequate disclosure 充分披露
158adjunct account 附加账户
159adjustable-rate bond 可调整利率债券
160adjusted gross income 调整后收益总额，调整后所得总额161adjusted trial balance 调整后试算表
162adjusting entry 调整分录
163adjustment 调整
164adjustment account 调整账户
165adjustment bond 调整债券
166administrative accounting 行政管理会计
167administrative budget 行政管理预算
168administrative expense行政管理费用
169ADR 资产折旧年限幅度
170ad valorem tax 从价税
171advance 预付款，垫付款
172advance corporation tax 预交公司税
173advances from customers 预收客户款
174advance to suppliers 预付货款
175adventure 投机经营，短期经营
176adverse opinion 反面意见，否定意见
177adverse variance 不利差异,逆差
178advisory services咨询服务
179affiliated company 联营公司
180affiliation 联营
181after closing trial balance 结账后试算表
182after cost 售后成本
183after date 出票后兑付
184after sight 见票后兑付
185after-tax 税后
186AGA 政府会计师联合会
187age 寿命，账龄，资产使用年限
188age allowance年龄减免
189age analysis 账龄分析
190agency 代理，代理关系
191agency commission 代理佣金
192agency fund 代管基金
193agenda 议事日程，备忘录
194agent 代理商,代理人
195aggregate balance sheet 合并资产负债表
196aggregate income statement 合并损益表
197AGI 调整后收益总额,调整后所得总额
198aging of accounts receivable应收账款账龄分析199aging schedule 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
204agreement of partnership 合伙协议
205AICPA 美国注册公共会计师协会
206AIS 会计信息系统
207all capital earnings rate 资本总额收益率
208all—inclusive income concept 总括收益概念209allocation 分摊，分配
210allocation criteria分配标准
211allotment①分配,拨付②分配数，拨付数
212allowance①备抵②折让③津贴
213allowance for bad debts 呆账备抵
214allowance for depreciation 折旧备抵账户
215allowance method 备抵法
216all-purpose financial statement 通用财务报表，通用会计报表
217alpha risk 阿尔法风险,第一种审计风险
218altered check 涂改支票
219alternative accounting methods 可选择性会计方法
220alternative proposals 替代方案,备选方案
221amalgamation 企业合并
222American Accounting Association 美国会计学会
223American depository receipts 美国银行证券存单，美国银行证券托存收据
224American Institute of Certified Public Accountants 美国注册会计师协会，美国注册公共会计师协会
225American option 美式期权
226American Stock Exchange 美国股票交易所
227amortization①摊销②摊还
228amortized cost 摊余成本
229amount 金额，合计
230amount differ 金额不符
231amount due 到期金额
232amount of 1 dollar 1元的本利和
233analysis 分析
234analyst分析师
235analytical review 分析性检查
236annual audit 年度审计
237annual closing 年度结账
238annual general meeting 年度股东大会
239annualize 按年折算
240annualized net present value 折算年度净现值
241annual report 年度报告
242annuity 年金
243annuity due期初年金
244annuity in advance预付年金
245annuity in arrears迟付年金
246annuity method of depreciation 年金折旧法
247antedate 填早日期
248anticipation 预计,预列
249anti-dilution clause 防止稀释条款
250anti-pollution investment 消除污染投资
251anti—profiteering tax 反暴利税
252anti—tax avoidance 反避税
253anti-trust legislation 反拖拉斯立法
254A/P 应付账款
255APB 会计原则委员会
256APB Opinion 《会计原则委员会意见书》
257Application申请,申请书
258applied overhead 已分配间接费用
259appraisal 估价
260appraisal capital 评估资本
261appraisal surplus 估价盈余
262appraiser 估价员,估价师
263appreciation 增值
264appropriated retained earnings 已拨定留存收益，已指定用途留存收益265appropriation 拨款,指拨经费
266appropriation account ①拨款账户②留存收益分配账户
267appropriation budget拨款预算
268approval 核定，审批
269approved account 核定账户
270approved bond 核定债券
271A/R 应收账款
272arbitrage 套利,套汇
273arbitrage transaction 套利业务，套汇业务
274arbitration 仲裁,公断
275arithmetical error 算术误差
276arm,s-length price 正常价格，公正价格
277arm，s-length transaction 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
281Authur Anderson ＆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
283articles of incorporation公司章程
284articles of partnership 合伙契约
285articulate 环接
286articulated concept 环接观念
287artificial intelligence 人工智能
288ASB 审计准则委员会
289ASE美国股票交易所
290Asian Development Bank 亚洲开发银行
291Asian dollar 亚洲美元
292asking price 索价,卖方报价
293assessed value 估定价值
294assessment①估定，查定②特别税捐,特别摊派税捐
295asset 资产
296asset cover 资产担保,资产保证
297asset depreciation range 资产折旧年限幅度298asset-liability view 资产—负债观念
299asset quality 资产质量
300asset retirement 资产退役,资产报废。