最新词典级会计英语词汇大全-卷1

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会计专业英语词汇大全

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 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。

会计词典(中英文对照)

会计专业英语词汇大全

一.专业术语Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。

加速折旧法主要包括余额递减折旧法declining balance depreciation，双倍余额递减折旧法double declining balance depreciation，年限总额折旧法sum of the years' depreciationAccount 科目，帐户Account format 帐户式Account payable 应付帐款Account receivable 应收帐款Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。

在连续的会计期间周而复始的循环进行Accounting equation 会计等式：资产= 负债+ 业主权益Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。

凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。

Accrued dividend 应计股利Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。

Accrued revenue 应记收入Accumulated depreciation 累计折旧Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratioAcquisition cost 购置成本Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。

Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。

会计英语词汇大全2万条(词典级)

大家网会计英语论坛/index_111 a grand一千美元a lump sum 一次总付的金额A share Ａ股；甲类股份a three-box reversal criterion三盒子价格反标准A/B air bill空运提单AA against actuals以期换现；期货转现货AA auto answer自动应答AAR against all risks保一切险AB accept bills 接受跟单汇单ab ovo 从开始；自始abandon 委付；投保；放弃abandoned property 委付财产；废弃财产；已放弃产权财产abandoned vessel 委付船；弃船abandonee 被委付人abandonment委付；报废；放弃abandonment clause 弃船条款；委付条款abandonment loss废弃损失abandonment of ship船舶委付；弃船abandonment of voyage放弃航次abandonment value 放弃价值；清算价值abate a price还价abatement减(免)税；打折扣；冲销；返销部分或全部abatement of tax 减税；税款的扣减；减扣免税额abbrev.缩略语ABC analysis ABC分析法ABC control system ABC存货控制制度ABC method of analysis ABC分析法abend异常结束；非正常中断abeyance中止；所有权未定；暂搁abide by contract遵守合同ability to repay loan偿还借款能力ABN AMRO Bank N.V荷兰银行abnormal condition非正常状态abnormal depreciation非常折旧；特别折旧abnormal exchange非正常交易；非正常行市abnormal gains非常收益abnormal item非常项目；特殊项目abnormal risk异常危险；特殊风险abnormal spoilage非正常损耗；异常破损aboriginal cost原始价值abort终止；中断Abort,Retry,Fail,Ignore?凭单；“中断，再试，放弃，不理睬?”abortive enterprise超额利润above full carry market超满持仓费用市场above par超过面值；高于票面价值above par value平价以上；高于票面价值above the line线上项目above-target profit超额利润above-the-line expenditure 线上项目支出；经常项目支出；经常预算支出above-the-line receipt 线上项目收入；经常预算收入abrogation废除ABS(NC) absence缺席ABSA Asia Limited 南非联合亚洲有限公司absence of consideration(合同)缺乏对价；无对价absente reo在被告缺席的情况下absentee owner未在场物主；无机能资本家absentee ownership不在所有权；遥有制度；未参预管理主权absolute acceptance 单纯承兑；无条件承兑absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率abstract摘要ACB Finance Limited 亚洲商业财务有限公司acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 意外保险accident insurance scheme 意外保险计划accident year basis 意外年度基准accommodation 通融；贷款accommodation bill 通融票据；空头票据accommodation party 汇票代发人account balance 帐户余额；帐户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of defaulter 拖欠帐目account payable 应付帐款account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；帐单；会计财务报表account title 帐户名称；会计科目accountant's report 会计师报告Accountant's Report Rules 会计师报告规则Accounting Arrangements 《会计安排》accounting basis 会计基础Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐日期；会计结算日期accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期；会计期accounting policy 会计政策；会计方针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值；添加accrual 应计项目；应累算数目accrual basis 应计制；权责发生制accrual basis accounting 应计制会计；权责发生制会计accrue 应累算；应计accrued benefit 应累算利益accrued charges 应计费用accrued expenses 应累算费用accrued interest payable 应付利息；应计未付利息accrued interest receivable 应收利息；应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润；滚存溢利accumulated reserve 累积储备acquired assets 既得资产acquisition 收购；购置；取得acquisition cost 购置成本acquisition expenses 购置费用acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell “买壳”acquisition price 收购价act of God 天灾acting partner 执事合伙人active market 买卖活跃的市场；交投畅旺的市场；旺市active partner 积极参与的合伙人active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开支；实际支出actual income 实际入息；实际收入；实际收益actual market 现货市场actual price 现货价；实际价格actual profit 实际利润actual quotation 实盘；实际价位；实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议；有待覆核的协定ad valorem duty 从价税；按值征税ad valorem duty system 从价税制ad valorem fee 从价费ad valorem tariff 从价关税additional allowance 额外免税额additional assessable profit 补加应评税利润additional assessment 补加评税additional commitment 额外承担additional commitment vote 额外承担拨款additional provision 额外拨款additional stamp duty 附加印花税additional tax 补加税罚款；补加税款Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书adjudged bankrupt 被裁定破产adjudicated bankrupt 裁定破产人adjudication fee 裁定费；评定印花税额手续费；评估契据费adjudication of bankruptcy 裁定破产；宣告破产adjudication of insolvency 裁定无力偿还债务adjusted actual 经调整的实数；调整后的实数adjusted current assets 经调整的流动资产；调整后的流动资产adjusted figure 经调整的数字；调整后的数额adjusted liabilities 经调整的负债；调整后的负债adjusted loss 经调整的亏损；调整后的亏损adjusted profit 经调整的利润；调整后的利润adjusted surplus 经调整的盈余额；调整后的盈余额adjusted value 经调整的价值；调整后的价值adjustment 调整；修订；理算〔保险〕adjustment centre 调剂中心adjustment lag 调整过程的时间差距；调整时差adjustment mechanism 调整机制adjustment of loss 亏损调整adjustment process 调整过程；调整程序adjustment range 调整幅度administered exchange rate 受管制汇率administration expenses 行政费用administration fee 手续费；行政费administration in bankruptcy 破产管理administration order 遗产管理令administrator 管理人；遗产管理人administrator of the estate 遗产管理人admission of debt 债项承认书admission of proof 接纳债权证明advance 放贷款项；垫付款项；预支款项；预付款项advance account 暂支帐目；预付款帐户advance compensation 预付补偿金advance from shareholder 股东垫款advance pending reimbursement 预支以待日后付还advanced economy 先进经济体系advancement 预付；预付财产advances warrant 垫款令advancing 贷出adverse balance 逆差adverse exchange 逆汇advice for collection 托收通知书advice of drawing 提款通知书；汇票通知书advice of payment 付款通知affidavit 誓章；遗产申报誓章affidavit of no receipt 述明无收款的誓章affiliate 联号；联营公司；附属公司affiliated company 附属公司；联号；联营公司affirmation [estate duty] 非宗教式宣誓〔遗产税〕affordability 负担能力after-acquired property 事后取得的财产after-hours dealing 市后交易after-tax profit 税后盈利；税后利润；税后溢利agency agreement 代理协议agency expenses 代理机构的开支agency fee 代理费Agency Law 《代理法》agent代理人；承销人agent of company 公司代理人agent's fee 代理人费；经纪费aggregate 总计；总数；总体数字aggregate amount 总款额；总额aggregate at constant price 按固定价格计算的总体数字aggregate demand 总需求aggregate gross position 总持仓量aggregate limit 总限额aggregate of salaries tax 合计薪俸税aggregate performance 总体表现；总体业绩aggregate supply 总体供应aggregate surplus 总盈余aggregate total 整体总额aggregate value 总值；合计价值aggregated basis 合计基准aggregation 合并计算；合计；总和aggregation of property 财产的总和agio 差价；贴水agreement for a settlement 授产协议agreement for assignment 转让协议agreement for sale 售卖协议；买卖协议agreement of reinsurance 再保险协议Agricultural Bank of China 中国农业银行air passenger departure tax 飞机乘客离境税airport tax 机场税alcohol duty 酒精税alienation 让与；让渡；转让alimony 生活费；赡养费All Ordinaries Index [AOI] 所有普通股指数all risks 全险；综合险allocation letter 拨款信件allocation of fund 分配款项；预留款项allocation of profit 利润分配；溢利分配allocation warrant 拨款令allotment 分配；配股allotment notice 股份配售通知；配股通知allotment of shares 股份分配allowable 可获宽免；免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的支出allowance 免税额；津贴；备抵；准备金allowance for debts 债项的免税额allowance for inflation 为通货膨胀而预留的款项；通胀准备金allowance to debtor 给债务人的津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit of charges 征税范围；收费范围amended valuation 经修订的估值American Commodities Exchange 美国商品交易所American Express Bank Limited 美国运通银行American Stock Exchange 美国证券交易所amortization 摊销amount due from banks 存放银行同业的款项amount due from banks abroad 存放海外银行同业的款项amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额amount of rates chargeable 应征差饷数额amount of share capital 股本额amount of sums assured 承保款额amount of variation 变动幅度amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange 阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目；周年帐目报表；年度决算；年结annual accounting date 年结日期annual allowance 每年免税额；年积金；年度津贴；年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 长期个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 《周年报表规则》annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency 表面偿债能力apparent partner 表面合伙人application of fund 资金应用appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可观增长appreciable impact 显着影响appreciable increase 可观增长appreciation 增值；升值appreciation tax 增值税appropriation 拨款；拨用；拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款办法approved assets 核准资产approved basket stock 认可一篮子证券approved budget 核准预算approved charitable donation 认可慈善捐款approved currency 核准货币；认可货币approved estimates 核准预算approved overseas insurer 核准海外保险人approved provision 核准拨款approved redeemable share 核准可赎回股份approved regional stock 认可地区性证券approved retirement scheme 认可退休金计划approved subordinated loan 核准附属贷款arbitrage 套戥；套汇；套利arbitrageur 套戥者；套汇者arbitrary amount 临时款项arrangement 措施；安排；协定arrears 欠款arrears of pay 欠付薪酬arrears of revenue 逾期未收税款；逾期未收的帐项articles of association 组织章程；组织细则；组织章程细则ascertainment of profit 确定利润Asia Clear “亚洲结算系统”Asia Commercial Bank Ltd. 亚洲商业银行有限公司Asian Development Bank [ADB] 亚洲开发银行〔亚银〕Asian Development Fund [ADF] 亚洲发展基金Asian dollar bond 亚洲美元债券Asian dollar market 亚洲美元市场Asian dollar rate 亚洲美元利率asked price 沽盘；喊价；索价；卖方报价assessable income 应评税入息assessable loss 应评税亏损assessable profit 应评税利润assessable value 应评税值assessed profit 估定利润assessed value 经评估价值assessment 评税；评定；估价；评税单assessment number 评税编号；估价编号assessment of additional tax 补加税评税assessment of performance 业绩评估；实绩评价Assessor 评税主任asset price bubbles 资产价格泡沫asset-backed securities 具资产保证的证券assets accretion 资产增值assets and liabilities 资产与负债assets betterment statement 资产递增表；资产改进表assets lending 实物放款；有抵押贷款assets portfolio 资产投资组合assets price 资产价格assets quality 资产质素assets realization 资产变现assets securitization 资产证券化assets stripping 削减资产；拆卖资产assets value 资产值assignee 承让人assignment 转让；转让书；转让契assignment of interest 权益转让assignment of property 物业转让；物业转让书assignment right 转让权assignor 转让人associate 有联系的人；有关连人士；相联者；合伙人；associate member 附属会员associated body corporate 相联法人团体associated company 相联公司；联属公司associated corporation 相联法团association of underwriters 承保人组织assumption of control 接管assurance 担保；保险；转易；转易书assurance of interest 权益的转易at 19XX price 按一九ＸＸ年价格计算at a discount 按赔价计算；按贴水价格计算；打折扣at a premium 按溢价计算；按升水价格计算at call 通知付款；按通知at constant market price 按固定市价计算at constant price 按固定价格计算at cost 按成本计算at current market price 按当时市价计算；按现时市价计算at current price 按当时价格计算；按现时价格计算at factor cost 按要素成本计算；按生产要素成本计算at money-of-the-day price 按付款当日价格计算at or better 按指定或较佳价位〔买卖指令〕at par 按面值计算；平价at sight 见票即付at the close 按收市盘at the opening 按开市盘attestation 见证；见证条款at-the-money option 平价期权attorney 受权人；受托代表人attornment 新拥有人承认书attributable profit 可归属利润attributable share value 可归属股份价值Auckland Stock Exchange 奥克兰证券交易所auction 拍卖auctioneer 拍卖商audit 审计；核数Audit Commission 审计署audit review 帐目审查audited account 审计帐目；经审计的帐目audited annual account 经审计的周年帐目audited balance sheet 经审计的资产负债表auditor 核数师；核数主任；审计师auditor's certificate 核数师证明书；审计师证明书auditor's report 核数师报告；审计师报告Aussie bond 澳元债券austerity budget 紧缩预算Australian Dollar [AUD] 澳元Australian Options Market 澳大利亚期权市场Australian Stock Exchange 澳大利亚证券交易所Austrian Schilling [ATS] 奥地利先令authentication 认证；鉴证authority to purchase 委托购买证；委购书authorization 认可；核准；授权；授权书authorization by direction 指示授权authorization by instruction 指令授权authorization by warrant 令状授权authorization of unit trust 单位信托的认可authorized agent 指定代理人authorized capital 法定资本authorized clerk 出市员authorized dealer 认可交易商authorized fund 认可基金authorized fund house 获授权的基金公司；认可基金公司authorized institution 认可机构authorized insurer 获授权保险人；获认可承保人authorized investment 特准投资项目authorized person 获授权人authorized representative 获授权代表authorized share capital 法定股本automated quotation system 自动报价系统automatic adjustment system 自动调整系统Automatic Clearing House 自动票据交换所autopay 自动转帐available assets 可用资产available fiscal reserve 现存财政储备available profit 可用利润average 平均；平均数；海损average basic salary 平均基本薪金average consumer expenditure 平均消费开支；一般消费开支average cost 平均成本average daily turnover 平均每日成交额average daily wage rate 平均每日工资率average expenditure pattern 平均开支模式average growth rate 平均增长率average net fixed assets 固定资产平均净值average of relatives 相对价格平均数average price 平均价格average propensity to consume 平均消费倾向；一般消费倾向average propensity to save 平均储蓄倾向；一般储蓄倾向average rate 平均率average revenue 平均收入；平均收益average stock 平均库存；平均存货average yearly rent 平均年租avoidance of double taxation 避免双重课税avoidance of tax 避税B share Ｂ股；乙类股份BA Asia Limited 美银亚洲有限公司back duty 补缴税款back tax 补缴税款backdoor listing “借壳”上市；“买壳”上市back-to-back credit 对开信贷back-to-back loan 对销贷款backwardation 交割延期费〔证券〕；倒价〔期货〕；现货溢bad debt 坏帐bad debt provision 坏帐准备bad year 歉年bailee 受寄人Bailiff 执达主任Bailiff Office 执达主任办事处bailment 委托保管balance 差额；余额；结余balance brought down 余额承上balance brought forward 〔上年度〕结转；余额承前balance carried down 余额转下balance carried forward 〔本年度〕结转；余额移后balance of payments 国际收支差额；国际收支平衡表balance of proceeds 收入余数balance of trade 贸易差额balance sheet 资产负债表balance sheet date 结算日balance with other banks 存放银行同业的结余balanced budget 平衡预算balancing allowance 结余免税额balancing charge 结余课税Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A.bank acceptance 银行承兑汇票bank account 银行帐户bank account holder 银行帐户持有人bank balance 银行结余bank book 银行存摺bank cashier order 银行本票bank code 银行暗码bank draft 银行汇票Bank Examiner 银行审查主任bank guarantee 银行担保bank lending 银行贷款bank liquidity 银行流动资金bank loan 银行贷款Bank Melli Iran 伊朗国家银行bank note 银行纸币；钞票bank note handling fee 处理纸币的手续费bank note lawfully issued 合法发行的银行纸币bank note transaction 货币交易bank notes rate 现钞汇率Bank of America NT & SA 美国银行Bank of China 中国银行Bank of China Group 中银集团Bank of Communications 交通银行Bank of East Asia,Limited 东亚银行有限公司Bank of England 英伦银行Bank of Fukuoka Ltd. 冈银行Bank of India 印度银行Bank of Montreal 加拿大满地可银行Bank of Nova Scotia 加拿大丰业银行Bank of Scotland 苏格兰银行Bank of Taiwan 台湾银行bank rate 银行利率；银行贴现率；银行牌价bank service charges 银行手续费；银行服务费bank statement 银行结单bank trading day 银行营业日Bank,The [magazine] 《银行家杂志》banker 银行家；银行业者；银行banker's acceptance 银行承兑汇票banker's authority 银行权能banker's book 银行簿册bankers' clearing house 银行票据交换所；银行票据结算所banker's draft 银行本票；银行汇票banker's order 银行付款委托书；银行本票banker's record 银行记录Bankers Trust Company 美国信孚银行banker's undertaking 银行承诺Banking Advisory Committee 银行业务谘询委员会banking business 银行业务banking facility 银行融资；银行服务banking licence 银行牌照banking supervisory authority 银行监管当局banking system 银行体系bank-related broker 与银行有关的经纪bankrupt 破产；破产人bankruptcy court 破产法庭Bankruptcy Estates Account 破产人产业帐户bankruptcy notice 破产通知书bankruptcy order 破产令bankruptcy petition 破产呈请书bankruptcy proceeding 破产法律程序bank's buying rate 银行买价bank's selling rate 银行卖价Banque Nationale de Paris 法国国家巴黎银行Banque Worms 法安银行Barclays Bank plc 柏克莱国际银行bargain hunting 趁低吸纳；在低价位购入Barings crisis 霸菱危机base 基数；基值；基准；基础base cost 基准费用base date 基准日期；基日base index 基本指数base of valuation 估值基准base period 基期；评税基期base rate 基本利率；基本汇率base year 基准年；基年baseline 基线baseline expenditure 基线开支baseline-plus forecast 基线开支及额外开支预测base-weighted Laspeyres index 基本加权的拉斯佩尔指数base-year average price 基年平均价格basic allowance 基本免税额basic personal allowance 基本个人免税额basic salary 基本薪金；底薪basic value 基本值basic wage 基本工资；底薪basis 标准；基准；差价〔有价证券〕basis of assessment 评税标准；评税根据basis of consolidation 帐项综合算法Basle Agreement 《巴塞尔协议》Basle Capital Accord 《巴塞尔资本协定》Basle Committee 巴塞尔委员会Basle Concordat 《巴塞尔协定》Basle Payments Committee 巴塞尔支付委员会Basle standardized approach 巴塞尔标准计算方法Bauhinia design coin 洋紫荆硬币BCA Finance Limited 中亚财务有限公司BDNI Finance Limited 印尼商业财务有限公司bear 看淡股市者；“淡友”；抛空投机者bear bond 熊债券bear market 熊市；跌市；淡市；空头市场bear position 空仓bearer 持票人bearer bill 不记名汇票bearer bond 不记名债券bearer certificate 不记名票据bearer cheque 不记名支票；来人支票bearer instrument 不记名文书bearer securities 不记名证券behaviour 走势；表现；行为Belgian Franc [BEF] 比利时法郎below-the-line account 线下帐目benchmark 基准benchmark database 基准数据库benchmark entry point 基准起薪点benchmark estimate 基准估计数字benchmark revision 基准数字修订benchmark survey 基准统计benchmark yield curve 基准收益率曲线beneficial holding 实益股份；实益持股量beneficial interest 实益权益beneficial owner 实益拥有人beneficial ownership 实益拥有权beneficial shareholding 实益股份beneficially interested 享有实质权益beneficially owned 实益拥有beneficially owned share 实益股份beneficiary 受益人；受惠人；受款人；受惠国beneficiary under a trust 信托受益人benefit 利益；福利；津贴；保险赔偿费benefit of contract 合约利益Bergen Bank 卑尔根银行best lending rate 最优惠贷款利率Best Practice Guide 《最佳执行指引》bet 投注beta coefficient 贝他系数；“啤打”系数；投资风险与股市风bets and sweeps tax 博彩及彩票税betterment 不动产增值；修缮经费betterment income 资产增值收入betterment profit 以资产增值方法计算的利润额betting duty 博彩税bid 叫价；出价；投标；提出拨款申请；买盘bid price 买价；投标价格；收购价bid rate 买价；投标价；拆入息率bidder 竞投人BII Finance Company Limited 印尼国际财务有限公司bilateral agreement 双边协议；双边协定bilateral meeting 双边会议bilateral netting agreement 双边净额结算协议bill 票据；帐单；汇票；条例草案bill acceptance 票据承兑bill broker 票据经纪bill discounting company 票据贴现公司bill for clearing 交换票据；结算票据bill in a set 汇票联票bill of exchange 汇票bill of lading [B/L] 提单bill of sale [B/S] 卖据；动产抵押据bill payable after sight 见票后付款汇票bill payable on demand 凭票要求付款的汇票bill purchased 出口押汇；买入票据bill receivable 应收票据Bills of Exchange Law 《票据法》blank endorsement 空白背书；不记名背书blanket insurance 总括保险；综合保险；统保blanket policy 总括保险单；统保单block 交易单位〔证券〕；大宗股票；集团block allocation 整体拨款；整笔拨款block capital grant 整笔非经常补助金block discount policy 折扣统保单block grant 整笔补助金block grant system 整笔补助金制度block offer [securities] 整批发售〔证券〕block vote 整体拨款blue chip 蓝筹股；优质股票board lot 交易单位；上牌单位；“一手”Board of Inland Revenue 税务委员会Board of Treasury 库务管理委员会board trading 上板式买卖BOCI Capital Limited 中银国际融资有限公司body corporate 法团；法人团体Bogor Declaration 《茂物宣言》bogus transaction 虚假交易bona fide mortgage 真正抵押bona fide transaction 真正交易bona vacantia 无主财物bond 债券；担保契据；担保书；债权证明书bond fund 债券基金bond rating 债券评级bonded warehouse 保税仓bonus 花红；红利；奖金bonus issue 红股发行bonus share 红股book 簿册；帐簿book and paper 簿册及文据book close date 截止过户日期book debt 帐面债项book entry 帐面记录book loss 帐面亏损；帐面损失book of account 帐簿book profit 帐面利润book reserve 帐面储备book value 帐面价值book-keeping transaction 帐面交易boom year 经济高度增长年；景气年份booming market 旺市；好市；景气市场boost 上扬borrow 借入borrowed fund 借入资金borrowed stock 被借用证券borrower 借用人；借款人；借方borrowing 借款；借贷；举债borrowing power 借贷权；借款能力borrowing upon stock 以公债形式借取款项bottom out 见底回升；停泻回升bottom price 最低价；底价bought and sold note 买卖单据bought note 买货单braking effect 抑制效果branch 部；分行；支行branch registration fee 分行登记费breach of trust 违反信托break clause 终止条款；中断条款breakdown 分成细目；明细表；分类细帐；分项数字break-even 收支平衡；收支相抵；损益两平break-even point 收支平衡点；损益平衡点Bretton Woods Agreement 《布雷顿森林协定》Bretton Woods System 布雷顿森林制度brief fee 诉讼费；承办费broker 经纪brokerage 经纪费；经纪佣金brokerage charges 经纪费；经纪佣金brokerage house 经纪行broker's firm 经纪行broker's representative 经纪代表brought to credit 入帐Brussels Stock Exchange 布鲁塞尔证券交易所bucketing “对敲”；利用顾客资金买空卖空bucketing offence “对敲”罪行budget 财政预算案；预算budget booklet 预算案小册Budget Concluding Speech 《财政预算案总结演词》budget cycle 财政预算案编制周期Budget Day 财政预算案发表日budget debate 财政预算案辩论budget deficit 财政预算赤字budget exercise 财政预算案编制工作budget guideline 财政预算案准则；财政预算案指引budget guideline ratio 财政预算案准则比率budget proposal 财政预算案建议budget revenue 财政预算案收入budget revenue measure 财政预算案税收措施；财政预算案收入措施Budget Speech 《财政预算案演词》budget strategy 财政预算策略budget surplus 财政预算盈余budgetary and cost control 预算与成本管制budgetary criterion 开支预算准则budgetary deficit 财政预算赤字budgetary guideline 财政预算指引budgetary implication 财政预算的影响budgetary innovation 财政预算新措施budgetary management 财政预算管理budgetary policy 财政预算政策budgetary position 财政预算状况budgetary strategy 财政预算策略budgetary system 财政预算制度budgeted cost 预算成本budgeted for surplus 预算盈余building cost index 建造成本指数built-in stabilizer 内在稳定因素；内在稳定措施bulk buying 大宗采购；大批购买bulk transfer 大额股票转名bull 看好股市者；“好友”；买空投机者bull bond 牛债券bull market 牛市；升市；旺市；多头市场bull position 长仓bullion broker 金银经纪bullion market 金银市场buoy up 上升buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕buoyant market 市况活跃bursary 助学金；补助金business 商业；业务business address 营业地址business association 业务协会business bank account 银行营业户口business concession 特许经营权business cycle 商业周期；经济周期；商业循环business day 营业日；交易日business expenses 营业开支；营业费用business for profit 牟利业务business hour 营业时间business income 营业收入business of taking deposits 接受存款业务business plan 业务计划business record 业务记录business recovery 业务重整business registration fee 商业登记费business registration number 商业登记号码Business Registration Officer 商业登记主任business sector 商界business sentiment 营商意欲business taxation 商业课税business turnover 营业额business undertaking 商业经营business-friendly 方便商界；有利营商；利于商界运作buy 买入buy low and sell high 低价买入而高价卖出buy order 买盘buyer's market 买家市场buyer's price 买价；买方出价buy-in 补进；补仓buying rate 买入价；买入汇率C.F. Finance Company Limited 浙一财务有限公司calendar year figure 历年数字call催缴通知；认购期权call deposit 通知存款；活期存款call loan 短期同业拆借；通知贷款call margin 补仓；追加保证金call market 短期同业拆放市场call money 短期同业拆借；活期贷款call option 认购期权；看涨期权call price 赎回价格；提前赎回价call warrant 认购认股权证；回购认股权证callable share 可收回股份；可兑付股份called up share capital 已催缴股本Canadian Dollar [CAD] 加拿大元cancellation price 取消费cap 上限capital 资本；资金Capital Accord 《资本协定》capital account 资本帐；非经常帐capital adequacy ratio [CAR] 资本充足比率capital allowance 资本免税额capital alteration 资本变更capital and liabilities ratio 资本负债比率capital appreciation 资本增值capital assets 资本资产capital at risk 风险资本capital base 资本基础；资金基础capital charges 资本支出；资本费用capital commitment 资本承担capital convergence 划一资本充足比率capital cost 资本成本；建设成本；建设费用capital cover 资本保证capital deficit 资本亏绌；资本赤字capital divided into shares 资本分成股份capital element 资本因素；资本部分capital equipment 资本设备capital expenditure 资本开支；非经常开支capital expenses 资本费用capital financing 筹集资本；以非经常收入支付非经常开支的结capital flow 资金流量capital formation 资本形成；集资capital formation figure 资本组合数字capital fund 资本基金capital gain 资本增益；资本增值capital gains tax 资本增值税capital goods 资本财货；资本货物capital grant 非经常补助金；非经常拨款；建设补助金capital grant cycle 建设补助金周期capital injection 注入资本；注资capital input 投入资本capital intensity 资本密集度capital intensive 资本密集capital investment 资本投资Capital Investment Fund 资本投资基金capital loss 资本损失capital maintenance 资本保值；资本保留capital market 资本市场；资金市场capital market instrument 资本市场票据capital money 资本款项capital movement 资本流动capital nature 资本性质capital outlay 资本支出capital portion 资本部分capital profit 资本利润capital project 基本工程项目；非经常开支项目capital receipt 资本收入capital redemption 资本赎回capital redemption business 资本赎回业务capital redemption contract 资本赎回合约capital redemption reserve 资本赎回储备capital reduction 资本减缩；减资capital repayment 偿还资本capital reserve 资本储备；后备资本capital revenue 资本收益；非经常收入capital spending 资本开支；资本支出；非经常开支capital stock 股本capital stock subscription 认缴股本；认购股本capital subsidy 建设津贴；基本建设津贴capital subvention 非经常资助金capital sum 资本额capital tax 资本税capital transfer tax 资本转移税capital turnover 资本周转率capital value 资本价值capital works project 基本工程项目Capital Works Reserve Fund 基本工程储备基金capitalization 资本化；资本总额capitalization of interest 利息化作本金capitalized interest 化作本金的利息capitalized loan 转作资本的贷款。

词典级会计英语词汇大全(2万多条)

1AAA2Abacus3abacus4Abandonment5abandonment value6abatement7ability to service debt8abnormal cost9abnormal spoilage10above par11above the line12absolute amount13absolute endorsement14absolute insolvency15absolute priority16absolute value17absorb18absorption account19absorption costing20abstract21abuse22abuse of tax shelter23ACCA24accelerated cost recovery system 25accelerated depreciation method 26acceleration clause27acceptance28acceptance bill29acceptance register30acceptance sampling31access time32accommodation33accommodation bill34accommodation endorsement35account36accountability37accountability unit38Accountancy39accountancy40accountant41accountant general42accounting in charge43accountant,s legal liability44accountant,s report45accountant,s responsibility46account form47accounting48accounting assumption49accounting basis50accounting changes51accounting concept52accounting control53accounting convention54accounting corporation55accounting cycle56accounting data57accounting doctrine58accounting document59accounting elements60accounting entity61accounting entry62accounting equation63accounting event64accounting exposure65accounting firm66Accounting Hall of Fame67accounting harmonization68accounting identity69accounting income70accounting information71accounting information system 72accounting internationalization 73accounting journals74accounting legislation75accounting manual76accounting objective77accounting period78accounting policies79accounting postulate80accounting practice81accounting principle82Accounting Principle Board83accounting procedures84accounting profession85accounting rate of return86accounting records87Accounting Review88accounting rules89Accounting Series Release90accounting service91accounting software92accounting standard93accounting standardization94Accounting Standards Board95Accounting Standards Committee 96accounting system97accounting technique98accounting theory99accounting transaction100Accounting Trend and Techniques 101accounting unit102accounting valuation103accounting year104accounts105account sales106accounts payable107accounts receivable108accounts receivable aging schedule109accounts receivable assigned110accounts receivable collection period111accounts receivable discounted 112accounts receivable financing 113accounts receivable management 114accounts receivable turnover 115accretion116accrual basis accounting117accrued asset118accrued expense119accrued liability120accrued revenue121accumulated depreciation122accumulated dividend123accumulated earnings tax124accumulation125acid test ratio126acquired company127acquisition128acquisition accounting129acquisition cost130acquisition decision131acquisition excess132acquisition surplus133across-the-board134ACT135act136action137active account138active assets139activity140activity account141activity accounting142activity ratio143activity variance144act of bankruptcy145act of company146act of God147actual capital148actual value149actual wage150added value151added value statement152added value tax153addition154additional depreciation155additional paid-in capital 156additional tax157adequate disclosure158adjunct account159adjustable-rate bond160adjusted gross income161adjusted trial balance162adjusting entry163adjustment164adjustment account165adjustment bond166administrative accounting 167administrative budget168administrative expense169ADR170ad valorem tax171advance172advance corporation tax173advances from customers174advance to suppliers175adventure176adverse opinion177adverse variance178advisory services179affiliated company180affiliation181after closing trial balance 182after cost183after date184after sight185after-tax186AGA187age188age allowance189age analysis190agency191agency commission192agency fund193a g enda194agent195aggregate balance sheet196aggregate income statement197AGI198aging of accounts receivable 199aging schedule200agio201agiotage202AGM203agreement204agreement of partnership205AICPA206AIS207all capital earnings rate208all-inclusive income concept 209allocation210allocation criteria211allotment212allowance213allowance for bad debts214allowance for depreciation215allowance method216all-purpose financial statement 217alpha risk218altered check219alternative accounting methods 220alternative proposals221amalgamation222American Accounting Association 223American depository receipts224American Institute of Certified Public Accountants225American option226American Stock Exchange228amortized cost229amount230amount differ231amount due232amount of 1 dollar233analysis234analyst235analytical review236annual audit237annual closing238annual general meeting239annualize240annualized net present value 241annual report242annuity243annuity due244annuity in advance245annuity in arrears246annuity method of depreciation 247antedate248anticipation249anti-dilution clause250anti-pollution investment251anti-profiteering tax252anti-tax avoidance253anti-trust legislation254A/P255APB256APB Opinion257Application258applied overhead259appraisal260appraisal capital261appraisal surplus262appraiser263appreciation264appropriated retained earnings 265appropriation266appropriation account267appropriation budget268approval269approved account270approved bond271A/R272arbitrage273arbitrage transaction275arithmetical error276arm,s-length price277arm,s-length transaction 278ARR279arrears280arrestment281Authur Anderson & Co.282article283articles of incorporation 284articles of partnership 285articulate286articulated concept287artificial intelligence 288ASB289ASE290Asian Development Bank 291Asian dollar292asking price293assessed value294assessment295asset296asset cover297asset depreciation range 298asset-liability view299asset quality300asset retirement301asset revaluation302asset stripping303asset structure304asset turnover305asset valuation306assignment of accounts receivable307associated company308Association of Government Accounting309assumed liability 310AT311at cost312at par313at sight314attached account 315attachment316attest317attestation318audit319auditability320audit committee321audit coverage322audited financial statement 323audit evidence324Audit Guides325auditing326auditing procedure327auditing process328auditing standard329Auditing Standards Board 330Auditor331auditor general332auditor,s legal liability 333auditor,s opinion334auditor,s report335audit program336audit report337audit risk338audit sampling339audit software340audit test341audit trail342audit working paper343authorized capital stock 344automated clearing house 345automated teller machine 346automatic transfer service 347available asset348available inventory349average balance350average collection period 351average cost352average-cost method353average inventory354average life355average payment period(of accounts payable)356average rate of return 357averages358avoidable cost359back charge360back date361backed bill362back-end load363backer364backlog depreciation365back order366back pay367back tax368back-to-back credit369back-to-back loan370back wardation371backward integration372bad check373bad debt374bad debt account375bad debt expense376bad debt ratio377bad debt recovery378bailment379bailout380bailout period381balance382balance budget383balance due384balance fund385balance of account386balance of payment387balance of retained earnings 388balance sheet389balance sheet account390balance sheet analysis391balance sheet audit392balance sheet date393balance sheet ratio394balance sheet total395balloon payment396bank397bank(er,s) acceptance398bank balance399bankbook400bank charge401bank checking account402bank confirmation403bank credit404bank custody405bank draft406banker407bank failure408bank loan409bank overdraft410bank reconciliation statement 411bank reference412bank run413bankruptcy414bankruptcy act415bankruptcy cost416bankruptcy court417bankruptcy prediction418Bankruptcy Reform Act of 1978 419bank transfer420bargain421bargain money422bargain purchase option423bargain renewed option424bargain sale425barometers426barometers stock427barter428barter transaction429base430base period431base price432base rate433base stock434BASIC435basic earnings per share436basis437basis of accounting438basis of taxation439basis point440basket purchase441batch costing442batch processing443B/D444B/E445BE analysis446bear447bearer448bearer bond449bearer draft450bear interest451bear market452bear squeeze453beating the market454before-separation cost455before-tax income456Beginners All-purpose Symbolic Instruction Code457beginning balance458beginning inventory 459bellwether security 460below par461below the line462beneficial interest 463beneficial owner464beneficiary465benefit466benefit-cost analysis 467benefit-cost ratio468benefit fund469benefit in kind470benefit system471best-efforts agreement 472beta coefficient473beta risk474betterment475B/F476Bias477bid478bid bond479bid price480big bath481Big Board482Big Five483bill484billing485billing clerk486bill of entry487bill of exchange488bill of lading489bill of materials490bill of sales491bills payable492bills receivable493B/L494black market495black money496blank bill of lading 497blank check498blank endorsement499blanket mortgage500blanket order501blanket price502blind entry503blind purchase504blue-chip505blue-sky laws506board chairman507board minutes508board of directors509board of trade510bond511bond conversion512bond discount513bonded goods514bonded warehouse515bond financing516bondholder517bond indenture518bonding company519bond issue cost520bond premium521bond rating522bonds outstanding523bonds payable524bond yield525bonus526bonus issue527book528book audit529book balance530book inventory531bookkeeper532bookkeeping533book of final entry 534book of orginal entry 535book profit536book rate of return 537books of accounts538book value539book value per share 540boot541borrowing542borrowing power543bottom line544B/R545branch546branch accounting547branch current account 548branch ledger549brand name550breach of contract551breach of trust552breakdown553break-even analysis554break-even chart555break-even point556break-up value557bribes and kickbacks558bridging loan559British Accounting Association 560broker561brokerage562brought down563brought forward564budget565budgetary control566budget decision567bugeting568budget management569budget variance570buffer stock571bull572bullion573bull market574burden575burden rate576business577business accounting578business barometer579business combination580business cycle581business environment582business failure583business income584business risk585business segment586business transaction587business trust588buy and hold decision589buyer,s credit590buying expense591buyout592buy over593bylaws594by-product595CA596cable transfer597calculation598calculator599calendar year600call601callable bond602callable preferred stock603call loan604call option605call premium606call price607call provision608cancelable lease609cancelled check610C & F611C & I612capacity613capacity cost614capacity to borrow615capacity to contract616capital617capital account618capital addition619capital allowance620capital and liabilities ratio 621capital appreciation622capital asset623capital asset pricing model 624capital authorized625capital budget626capital cost627capital deficit628capital expenditure629capital gain630capital impairment631capital intensive632capital investment633capital investment appraisal 634capitalization635capitalization of earnings 636capitalization of interest 637capitalized value638capital lease639capital leverage640capital loss641capital maintenance concept 642capital market643capital market line644capital outlay645capital-output ratio646capital paid-in647capital rationing648capital reorganization649capital reserve650capital return651capital stock652capital stock outstanding 653capital stock premium654capital stock subscriptions 655capital structure656capital structure decision 657capital surplus658capital turnover659capital verification660CAPM661carried interest662carry back663carrying cost664carrying value665carry over666CASB667cash668cashability669cash account670cash asset671cash audit672cash basis accounting673cash bonus674cash break-even analysis 675cash budget676cash cow677cash deficit678cash disbursement journal 679cash discount680cash dividend681cash equivalent682cash equivalent value683cash flow684cash flow statement685cash-flow to capital-expenditure ratio686cash-flow to total-debt ratio 687cash forecast688cashier689cashier,s check690cash in transit691cash journal692cash on delivery693cash on hand694cash position695cash receipts journal696cash records697cash sale698cash shortages and overages699cash statement700cash turnover ratio701cash with order702casting703casual audit704CBA705CCA706CD707ceiling708ceiling price709central bank710centralization711certainty712certainty decision713certainty equivalent714certainty equivalent coefficient715certificate of capital verification716certificate of deposit717certificate of incorporation 718certificate of indebtedness 719certificate of protest720certified accountant721certified check722certified data processor723certified financial planners 724certified financial statement725certified information system auditor726certified internal auditor727certified management accountant 728certified public accountant729certifying officer730chain discount731chain liquidation732chairman of the board of director733chairman,s report734change fund735changing prices accounting736charge737charge account738charge and discharge statement 739charge card740charge off741charge sale742charter743chartered accountant744chartered financial analyst 745charted financial consultant 746chartist747chart of accounts748chattel749chattel mortgage750check751check and balance system752check cleaning753checking account754check register755check verification756chief accountant757chief auditor758chief cashier759chief financial officer760CHIPS761chronological book762CIF763circularization764circulating asset765circulating capital766claim767classification of accounts768classification of assets769classification of liabilities770classification of stockholders, equity771classified common stock 772classified trial balance 773claw back774clean775clean bill of exchange 776clean letter of credit 777clearance778clearance agent779clearance sale780clearing781clearing account782clearing house783clear-up cause784clerical error785clerk786client787closed account788closed-end mutual fund789closely-held company790closely-held corporation791closing792closing adjustment793closing balance794closing date795closing entry796closing price797closing trial balance798CM799CMA800CML801COBOL802code803Code of Professional Ethics 804coding805coding clerk806coding of accounts807co-financing808coin809coinsurance clause810collateral811collateral bond812collateral loan813collectibles814collection agency815collection period816collective policy817collusion818columnar journal819combination820combined financial statement 821combined journal and ledger 822comfort letter823commercial bank824commercial bill825commercial credit826commercial law827commercial paper 828commission829commitment830commitment fee831commodity832commodity exchange833Common Business Oriented Language834common cost835common dollar836common-size statement837common stock838common stock equivalent 839Common Stock Index840community of interest841commuted value842company843company director844company finance845company law846company reserve847company tax848comparability849comparative accounting 850comparative statement851compensating balance852compensating errors853compensation854compensatory stock option 855competitive bidding856compilation of financial statement857complete audit858complete cycle costs859completed contract method860complete transaction861complex capital structure862complex information processing 863compliance audit864compliance test865composite break-even point866composite depreciation867composition868compound amount of 1 dollar 869compound discount870compound entry871compound interest872compound interest method of depreciation873compound value874comprehensive audit 875comprehensive budget 876comprehensive income 877comptroller878Comptroller General 879compulsory audit880compulsory liquidation 881COMPUSTAT882computed price883computer884computer-aided audit885computer-aided financial management886computer conferencing887computer fraud888computerized accounting889computer network890computer software891concealment892concept893conceptual framework894concern895concession896condensed balance sheet897condensed income statement898conditional acceptance899conditional bond900confidential information901confirmation letter902confirmed letter of credit903confiscated goods904confiscation905conflict of interest906conglomerate combination907conglomerate company908conglomerate financial statement 909conservatism910consignment911consignment account912consistency913consolidated financial statement 914consolidation915consolidation goodwill 916consortium917consortium project918constant price919constant purchase power accounting920constituent company921construction contract accounting 922construction work in process923constructive dividend924constructive fraud925constructive receipt926consular invoice927consultant928consultant fee929Consultative Committee of Accounting Bodies930consumed cost931Consumer Price Index932Continental European accounting 933contingency934contingency account935contingency financial plan936contingent gain937contingent loss938continuing account939continuing appropriation940continuing investment941continuing professional education942continuing security 943continuity postulate 944continuous audit945continuous budget 946continuous inventory 947contra account948contract949contract labor950contractor951contract price952contra entry953contributed capital954contributed capital in excess of par value955contribution956contribution approach to pricing 957contribution margin958contribution margin income statement959contribution margin ratio960contributory pension plan961control962control account963controllable cost964controlled accounts965controlled company966controller967controlling company968controlling-company accounting 969controlling interest970convention971conventional accounting972conventional costing973conventional income statement 974conversion975conversion price976conversion rate977convertible bond978convertible preferred stock 979conveyance980cook981cooked books982coownership company983coownership of property984copyright985copyright royalty986corporate accounting987corporate bond988corporate charter989corporate finance990corporate joint venture991corporate raider992corporate readjustment993corporate reorganization994Corporate Report995corporate risk996corporation997corpus998correcting entry999correspondent1000corruption1002cost absorption1003cost accountant1004cost accounting1005Cost Accounting Standards 1006cost accounts1007cost allocation1008cost analysis1009cost and freight1010cost and insurance1011cost audit1012cost basis1013cost-benefit analysis1014cost center1015cost classification1016cost control1017cost distribution1018cost flow1019costing1020cost, insurance and freight 1021cost ledger1022cost object1023cost of capital1024cost of goods manufactured 1025cost of good sold1026cost of living adjustment 1027cost of sales1028cost or market,whichever is lower1029cost-plus pricing1030cost principle1031cost records1032cost report1033cost sheet1034cost variance analysis1035cost-volume-profit analysis 1036counterfeit money1037countermand1038countersign1039coupon1040coupon bond1041Court of Bankruptcy1042covenant1043cover1044coverage1045coverage ratio1046covered interest arbitrage1048CPA examination1049CPA firm1050credit1051credit account1052credit agency1053credit analysis1054credit balance1055credit card1056credit control1057credit guarantee1058credit line1059credit memorandum1060creditor1061creditors, equity1062creditors, ledger1063credit policy1064credit rating1065credit risk1066credit sale1067credit terms1068criminal liability1069critical path accounting 1070critical path method1071cross check1072crossed check1073cross rate (of exchange) 1074cross-reference (index) 1075cum dividend1076cum rights1077cumulative preferred stock 1078cumulative voting1079currency1080currency depreciation1081currency exchange1082current1083current account1084current asset1085current asset turnover 1086current cost1087current cost account1088current cost income1089current expense1090current liability1091current rate method1092current ratio1093current replacement cost1094current return1095current value1096custodial accounting1097custodial responsibility 1098custom1099customer,s advance1100customer,s ledger1101customs declaration1102customs duty1103customs office1104cutoff1105cutoff date1106cutoff rate (of return) 1107cutoff test1108cycle count1109daily cash report1110daily statement1111damages1112data1113data base1114data base management system 1115data processing1116data retrieval1117date1118date backward1119date due1120date forward1121date of balance sheet1122date of payment1123day book1124days purchases in accounts payable1125days sales in accounts receivable1126days sales in inventory 1127dBase1128DCF1129dead account1130dead capital1131dead stock1132deal1133dealer1134debenture(bond)1135debenture capital1136debit1137debit and credit convention 1138debit1139debit card1140debit entry1141debit memorandum1142debt1143debt and equity securities1144debt capacity1145debt capital1146debt-collection agency1147debt coverage ratio1148debt crisis1149debt factor1150debt financing1151debt limit1152debtor1153debtors ledger1154debt ratio1155debt restructuring1156debt service1157debt structure1158debt to equity ratio1159debt to total assets ratio1160decentralization1161decentralized accounting1162decision1163decision analysis1164decision chart1165decision making1166decision making under certainty1167decision making under uncertainty1168decision model1169decision rule1170decision software package 1171decision support system 1172decision table1173decision theory1174decision tree1175decision variable1176declaration of bankruptcy 1177declaration of dividend1178declining-balance method(of depreciation)1179decommissioning cost 1180deconglomeration 1181deductions1182deed1183deed of arrangement1184deed of trust1185deep discount bonds1186defalcation1187default1188default notice1189default risk1190defeasance1191defective check1192Defense Contract Audit Agency 1193defensive asset1194defensive project1195deferral1196deferred annuity1197deferred asset1198deferred compensation plan 1199deferred credit1200deferred debit1201deferred dividend1202deferred expense1203deferred income1204deferred income tax liability 1205deferred liability1206deferred maintenance1207deficiency1208deficiency statement1209deficit1210deficit budget1211deflation1212deflator1213degree of financial leverage 1214degree of operation leverage 1215degree of total leverage1216de jure corporation1217del credere1218delinquency1219delinquency charge1220delinquency ratio1221delist1222delivery1223delivery against cash1224delivery expense1225delivery price1226Deloitte and Touche1227demand1228demand deposit1229demand draft1230demand loan1231demerger1232demurrage1233denationalization1234denomination1235department1236departmental accounting1237departmental cost1238departmental income statement 1239departmental overhead1240depletion1241depletion expense1242deposit1243deposit account1244deposit certificate1245deposit in transit1246depository1247depository receipts1248depreciable asset1249depreciable cost1250depreciation life1251depreciated cost1252depreciation1253depreciation accounting1254depreciation adjustment1255depreciation allowance1256depreciation base1257depreciation expense1258depreciation fund1259depreciation method1260depreciation policy1261depreciation ratio1262deregulation1263derivative evidence1264derivative instrument1265designated securities1266desk audit1267detail account1268detailed audit1269detail ledger1270detection of fraud1271devaluation1272development cost1273differential analysis1274dilution1275dilutive securities1276direct access。

会计专业资料英语词汇大全(doc 9页)

会计专业英语词汇acceptance 承兑account 账户 a ccountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合伙liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可征税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 电子表格trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结。

会计英语词汇大全2万条(词典级)

a grand一千美元 B share Ｂ股；乙类股份certificate of compliance 合格证明书；合约完成证明书a lump sum 一次总付的金额BA Asia Limited 美银亚洲有限公司certificate of deposit [CD] 存款证A share Ａ股；甲类股份back duty 补缴税款certificate of incorporation 公司注册证书；法团注册证书a three-box reversal criterion三盒子价格反标准back tax 补缴税款certificate of insurance 保险证书A/B air bill空运提单backdoor listing “借壳”上市；“买壳”上市certificate of interest 权益证明书；息票AA against actuals以期换现；期货转现货back-to-back credit 对开信贷certificate of means 资产证明书AA auto answer自动应答back-to-back loan 对销贷款certificate of participation 参与证明书AAR against all risks保一切险backwardation 交割延期费〔证券〕；倒价〔c ertificate of preference 特惠税证AB accept bills 接受跟单汇单bad debt 坏帐certificate of rateable value 应课差饷租值证明书ab ovo 从开始；自始bad debt provision 坏帐准备certificate of registration 登记证书；注册证明书abandon 委付；投保；放弃bad year 歉年certificate of satisfaction 清偿证明书abandoned property 委付财产；废弃财产；已放弃b ailee 受寄人certificate of transfer 转让证明书abandoned vessel 委付船；弃船Bailiff 执达主任certificate to bearer 不记名证明书abandonee 被委付人Bailiff Office 执达主任办事处certification 核证abandonment委付；报废；放弃bailment 委托保管certification fee 核证费abandonment clause 弃船条款；委付条款balance 差额；余额；结余certified cheque 经银行证明可兑现的支票abandonment loss废弃损失balance brought down 余额承上certified statement 经证明的报表abandonment of ship船舶委付；弃船balance brought forward 〔上年度〕结转；余额承前cessation of business 停业abandonment of voyage放弃航次balance carried down 余额转下cession 分保abandonment value 放弃价值；清算价值balance carried forward 〔本年度〕结转；余额移后chance 机会；中彩机会abate a price还价balance of payments 国际收支差额；国际收支平衡c hange of domicile 迁册balance of proceeds 收入余数change to estimates 修订预算abatement减(免)税；打折扣；冲销；返销部分或全部abatement of tax 减税；税款的扣减；减扣免税b alance of trade 贸易差额charge费用；押记；抵押abbrev.缩略语balance sheet 资产负债表charge number 税单号码ABC analysis ABC分析法balance sheet date 结算日charge on assets 资产的征税ABC control system ABC存货控制制度balance with other banks 存放银行同业的结余charge upon general revenue 从政府一般收入中拨款支付ABC method of analysis ABC分析法balanced budget 平衡预算chargeable 可予征收；应课税的abend异常结束；非正常中断balancing allowance 结余免税额chargeable agreement for sale 可予征收印花税的买卖协议abeyance中止；所有权未定；暂搁balancing charge 结余课税chargeable income 应课税入息abide by contract遵守合同Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A.chargeable profit 应课税利润ability to repay loan偿还借款能力bank acceptance 银行承兑汇票chargeable to tax 应课税ABN AMRO Bank N.V荷兰银行bank account 银行帐户charged to... 记入……帐目abnormal condition非正常状态bank account holder 银行帐户持有人chargee 承押记人abnormal depreciation非常折旧；特别折旧bank balance 银行结余charge-holder 受押人abnormal exchange非正常交易；非正常行市bank book 银行存摺charging order 押记令abnormal gains非常收益bank cashier order 银行本票chargor's right 押记人的权利abnormal item非常项目；特殊项目bank code 银行暗码charitable donation 慈善捐款abnormal risk异常危险；特殊风险bank draft 银行汇票charitable trust 慈善信托abnormal spoilage非正常损耗；异常破损Bank Examiner 银行审查主任charity property 慈善财产aboriginal cost原始价值bank guarantee 银行担保charter 章程；特许权abort终止；中断bank lending 银行贷款charter of incorporation 成立章程bank liquidity 银行流动资金chartered accountant 特许会计师Abort,Retry,Fail,Ignore?凭单；“中断，再试，放弃，不理睬?”abortive enterprise超额利润bank loan 银行贷款charterer 承租人above full carry market超满持仓费用市场Bank Melli Iran 伊朗国家银行Chase Manhattan Asia Limited 美国大通亚洲有限公司above par超过面值；高于票面价值bank note 银行纸币；钞票Chase Manhattan Bank 美国大通银行above par value平价以上；高于票面价值bank note handling fee 处理纸币的手续费chattels 实产above the line线上项目bank note lawfully issued 合法发行的银行纸币check-and-balance system 制约平衡制度above-target profit超额利润bank note transaction 货币交易Chekiang First Bank Limited 浙江第一银行above-the-line expenditure 线上项目支出；经常项目支出b ank notes rate 现钞汇率cheque 支票above-the-line receipt 线上项目收入；经常预算收入B ank of America NT & SA 美国银行Chiba Bank,Ltd. 千叶银行abrogation废除Bank of China 中国银行Chicago Board of Trade 芝加哥交易所ABS(NC) absence缺席Bank of China Group 中银集团Chicago Mercantile Exchange 芝加哥商品交易所ABSA Asia Limited 南非联合亚洲有限公司Bank of Communications 交通银行child allowance 子女免税额absence of consideration(合同)缺乏对价；无对价Bank of East Asia,Limited 东亚银行有限公司China concept stock 中国概念股absente reo在被告缺席的情况下Bank of England 英伦银行China Construction Bank 中国建设银行absentee owner未在场物主；无机能资本家Bank of Fukuoka Ltd. 冈银行China Economic News 《中国经济新闻》absentee ownership不在所有权；遥有制度；未参B ank of India 印度银行China State Bank Limited 国华商业银行absolute acceptance 单纯承兑；无条件承兑Bank of Montreal 加拿大满地可银行Chinese Banks' Association 香港华商银行公会absolute change 绝对数值变更Bank of Nova Scotia 加拿大丰业银行Chinese New Year bonus 年奖；年终花红absolute expenditure 实际开支Bank of Scotland 苏格兰银行chit fund 银会absolute guideline figure 绝对准则数字Bank of Taiwan 台湾银行Chiyu Finance Company Limited集友财务有限公司absolute interest 绝对权益bank rate 银行利率；银行贴现率；银行C ho Hung Finance Limited 朝兴金融有限公司absolute order of discharge 绝对破产解除令bank service charges 银行手续费；银行服务费choses in action 无形动产；据法权产absolute profit margin 绝对利润幅度bank statement 银行结单chronological book 序时帐簿absolute value 实值；绝对值bank trading day 银行营业日Chung Khiaw Bank Limited 崇侨银行absolutely vested interest 绝对既得权益Bank,The [magazine] 《银行家杂志》Chuo Trust Asia Limited 中央信托亚洲有限公司absorbed cost 已吸收成本；已分摊成本banker 银行家；银行业者；银行Citibank,N.A. 万国宝通银行absorption 吸收；分摊；合并banker's acceptance 银行承兑汇票CITIC Ka Wah Bank Limited 中信嘉华银行有限公司absorption rate 吸收率；摊配率；分摊率banker's authority 银行权能civil debt 民事债项abstract摘要banker's book 银行簿册claim 申索；索偿；债权ACB Finance Limited 亚洲商业财务有限公司bankers' clearing house 银行票据交换所；银行票据结c laim equalization fund 申索平衡基金acceptable rate 适当利率；适当汇率banker's draft 银行本票；银行汇票claim of debt 债权申索acceptance agreement 承兑协议banker's order 银行付款委托书；银行本票claim on bank 对银行的债权acceptance for honour 参加承兑banker's record 银行记录claim to dividend 摊还债款申索acceptor 承兑人；接受人；受票人Bankers Trust Company 美国信孚银行claimant 申索人；索偿人acceptor for honour 参加承兑人banker's undertaking 银行承诺claims statistics 申索统计数字accident insurance 意外保险Banking Advisory Committee 银行业务谘询委员会class of insurance business 保险业务类别accident insurance scheme 意外保险计划banking business 银行业务class of property 财产类别accident year basis 意外年度基准banking facility 银行融资；银行服务claw-back 递减率accommodation 通融；贷款banking licence 银行牌照clearance cost 清拆成本accommodation bill 通融票据；空头票据banking supervisory authority 银行监管当局clearing 结算；票据交换；清算accommodation party 汇票代发人banking system 银行体系clearing account 结算帐户account balance 帐户余额；帐户结余bank-related broker 与银行有关的经纪clearing balance 结算差额account book 帐簿bankrupt 破产；破产人clearing bank 结算银行account collected in advance 预收款项bankruptcy court 破产法庭clearing cheque 交换支票account current book 往来帐簿Bankruptcy Estates Account 破产人产业帐户clearing house 结算所；票据交换所account of defaulter 拖欠帐目bankruptcy notice 破产通知书clearing member 结算会员account payable 应付帐款bankruptcy order 破产令Clearing Members' Fund 结算会员基金account receivable 应收帐款bankruptcy petition 破产呈请书clearing participant 结算参与者account receivable report 应收帐款报表bankruptcy proceeding 破产法律程序clearing rebate 结算费用的回佣account statement 结单；帐单；会计财务报表bank's buying rate 银行买价Clerk to the Board of Review 税务上诉委员会书记account title 帐户名称；会计科目bank's selling rate 银行卖价client客户；委托人；当事人accountant's report 会计师报告Banque Nationale de Paris 法国国家巴黎银行client agreement 客户协议Accountant's Report Rules 会计师报告规则Banque Worms 法安银行client confidentiality 客户保密的责任Accounting Arrangements 《会计安排》Barclays Bank plc 柏克莱国际银行client money 客户款项accounting basis 会计基础bargain hunting 趁低吸纳；在低价位购入client statement 客户结单Accounting Circular 《会计通告》Barings crisis 霸菱危机clients fund 客户资金accounting class 会计类别base 基数；基值；基准；基础close 结算；收市；收盘accounting date 记帐日期；会计结算日期base cost 基准费用close a position 平仓；轧平头寸accounting for money 款项核算base date 基准日期；基日close company 股份不公开的公司Accounting Officer 会计主任base index 基本指数close higher 收市时价位较高accounting period 会计报告期；会计期base of valuation 估值基准close lower 收市时价位较低accounting policy 会计政策；会计方针base period 基期；评税基期close mixed 收市时荣辱互见accounting practice 会计惯例base rate 基本利率；基本汇率close of exchange 交易所停市accounting principle 会计准则base year 基准年；基年close of financial year 财政年度终结accounting record 会计记录baseline 基线close out 平仓accounting report 会计报告baseline expenditure 基线开支close out a long position 平长仓Accounting Society of China 中国会计学会baseline-plus forecast 基线开支及额外开支预测close out a short position 平空仓accounting statement 会计报表base-weighted Laspeyres index 基本加权的拉斯佩尔指数close steady 收市时价格稳定accounting system 会计制度；会计系统base-year average price 基年平均价格close the gap 弥补差距accounting transaction 会计事项；帐务交易basic allowance 基本免税额closed position 平仓accounting treatment 会计处理basic personal allowance 基本个人免税额close-out price 抛售价格accounting year 会计年度basic salary 基本薪金；底薪closing account 决算帐户accretion 增值；添加basic value 基本值closing balance 期终结余；收市结余accrual 应计项目；应累算数目basic wage 基本工资；底薪closing price 收市价；收盘价accrual basis 应计制；权责发生制basis 标准；基准；差价〔有价证券c losing quotation 收市价；收市行情accrual basis accounting 应计制会计；权责发生制会计b asis of assessment 评税标准；评税根据closing rate 收市汇价；收盘汇率accrue 应累算；应计basis of consolidation 帐项综合算法closing transaction 平仓交易accrued benefit 应累算利益Basle Agreement 《巴塞尔协议》clothing levy 成衣税accrued charges 应计费用Basle Capital Accord 《巴塞尔资本协定》club deposit 零存整付存款accrued expenses 应累算费用Basle Committee 巴塞尔委员会Code of Aid 《资助则例》accrued interest payable 应付利息；应计未付利息Basle Concordat 《巴塞尔协定》Code of Banking Practice 《银行营运守则》accrued interest receivable 应收利息；应计未收利息Basle Payments Committee 巴塞尔支付委员会code of practice 实务守则；经营守则；执业守则accrued right 累算权益Basle standardized approach 巴塞尔标准计算方法co-debtor 共同债务人accruing profit 应累算的利润Bauhinia design coin 洋紫荆硬币co-financing scheme 共同融资计划accumulated fiscal reserve 累积财政储备BCA Finance Limited 中亚财务有限公司cognizance 证明令accumulated profit 累积利润；滚存溢利BDNI Finance Limited 印尼商业财务有限公司coin 硬币coin replacement programme 硬币取缔计划accumulated reserve 累积储备bear 看淡股市者；“淡友”；抛空投机者acquired assets 既得资产bear bond 熊债券coin set 套装硬币acquisition 收购；购置；取得bear market 熊市；跌市；淡市；空头市场c oinage 硬币acquisition cost 购置成本bear position 空仓Coinage Security Fund 硬币发行基金acquisition expenses 购置费用bearer 持票人cold call 主动与准客户接触acquisition of 100% interest 收购全部股权bearer bill 不记名汇票collapse in prices 价格下泻；价格下挫；价格暴跌acquisition of control 取得控制权bearer bond 不记名债券collateral 抵押品acquisition of fixed assets 购置固定资产bearer certificate 不记名票据collateral bond 担保债券acquisition of shell “买壳”bearer cheque 不记名支票；来人支票collateral loan 抵押贷款acquisition price 收购价bearer instrument 不记名文书collateral security 附属抵押品act of God 天灾bearer securities 不记名证券collection 征收；收取acting partner 执事合伙人behaviour 走势；表现；行为collection of betting duty 收取博彩税active market 买卖活跃的市场；交投畅旺的B elgian Franc [BEF] 比利时法郎collective consumption 集体消费active partner 积极参与的合伙人below-the-line account 线下帐目Collector 收税主任active trading 交投活跃benchmark 基准Collector of Rates 差饷征收官actual circulation 实际流通benchmark database 基准数据库Collector of Stamp Revenue 印花税署署长actual cost 实际成本benchmark entry point 基准起薪点combined surplus 合并盈余actual expenditure 实际开支；实际支出benchmark estimate 基准估计数字commemoration coin 具纪念性的硬币actual income 实际入息；实际收入；实际收b enchmark revision 基准数字修订commencement of winding-up 清盘开始actual market 现货市场benchmark survey 基准统计commercial activity 商业活动actual price 现货价；实际价格benchmark yield curve 基准收益率曲线commercial bank 商业银行actual profit 实际利润beneficial holding 实益股份；实益持股量Commercial Bank Act of Norway《挪威商业银行法》actual quotation 实盘；实际价位；实际报价beneficial interest 实益权益Commercial Banks Law 《商业银行法》actual year basis 按实际年度计算beneficial owner 实益拥有人commercial borrowing 商业借款actuals 实货beneficial ownership 实益拥有权Commercial Code of Japan 《日本商法》actuarial investigation 精算调查beneficial shareholding 实益股份commercial invoice 商业发票actuarial principle 精算原则beneficially interested 享有实质权益commercial letter of credit 商业信用证actuarial report 精算师报告beneficially owned 实益拥有commercial loan 商业贷款；商业放款actuarial valuation 精算师估值beneficially owned share 实益股份commercial paper 商业票据actuary 精算师beneficiary 受益人；受惠人；受款人；受c ommercial paper market 商业票据市场ad referendum agreement 暂定协议；有待覆核的协定beneficiary under a trust 信托受益人commercial registry 商业登记处ad valorem duty 从价税；按值征税benefit 利益；福利；津贴；保险赔偿c ommercial return 商业回报ad valorem duty system 从价税制benefit of contract 合约利益commercial sale 商业销售ad valorem fee 从价费Bergen Bank 卑尔根银行commercialization 商品化ad valorem tariff 从价关税best lending rate 最优惠贷款利率commercially viable 具商业利益；有利可图additional allowance 额外免税额Best Practice Guide 《最佳执行指引》Commerzbank AG 西德商业银行additional assessable profit 补加应评税利润bet 投注commission 佣金；委员会commission house 佣金行；代办行additional assessment 补加评税beta coefficient 贝他系数；“啤打”系数；投资风险与股市风additional commitment 额外承担bets and sweeps tax 博彩及彩票税commission payable 须付的佣金additional commitment vote 额外承担拨款betterment 不动产增值；修缮经费commission rebate 佣金回扣additional provision 额外拨款betterment income 资产增值收入Commissioner of Banking 银行监理专员〔银监专员〕additional stamp duty 附加印花税betterment profit 以资产增值方法计算的利润额C ommissioner of Estate Duty 遗产税署署长additional tax 补加税罚款；补加税款betting duty 博彩税Commissioner of Insurance 保险业监理专员Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳b id 叫价；出价；投标；提出拨款c ommitment 承担；已承担的开支；承担额adjudged bankrupt 被裁定破产bid price 买价；投标价格；收购价commitment fee 承诺费adjudicated bankrupt 裁定破产人bid rate 买价；投标价；拆入息率commodity 商品adjudication fee 裁定费；评定印花税额手续费b idder 竞投人commodity classification 商品分类法adjudication of bankruptcy 裁定破产；宣告破产BII Finance Company Limited 印尼国际财务有限公司commodity dealer 商品交易商adjudication of insolvency 裁定无力偿还债务bilateral agreement 双边协议；双边协定commodity exchange 商品交易所adjusted actual 经调整的实数；调整后的实数b ilateral meeting 双边会议commodity flow method 商品流动法；商品流通法adjusted current assets 经调整的流动资产；调整后的b ilateral netting agreement 双边净额结算协议commodity futures contract 商品期货合约adjusted figure 经调整的数字；调整后的数额b ill 票据；帐单；汇票；条例草案c ommodity market 商品市场adjusted liabilities 经调整的负债；调整后的负债b ill acceptance 票据承兑commodity tax 商品税adjusted loss 经调整的亏损；调整后的亏损b ill broker 票据经纪commodity trading adviser 商品交易顾问adjusted profit 经调整的利润；调整后的利润b ill discounting company 票据贴现公司commodity warrant 商品期权证adjusted surplus 经调整的盈余额；调整后的盈b ill for clearing 交换票据；结算票据commodity-based investment 以商品为基础的投资adjusted value 经调整的价值；调整后的价值b ill in a set 汇票联票common fund 共同基金adjustment 调整；修订；理算〔保险〕bill of exchange 汇票common property 分权共有财产adjustment centre 调剂中心bill of lading [B/L] 提单common share 普通股adjustment lag 调整过程的时间差距；调整时b ill of sale [B/S] 卖据；动产抵押据common stock 普通股adjustment mechanism 调整机制bill payable after sight 见票后付款汇票Commonwealth income tax 英联邦入息税adjustment of loss 亏损调整bill payable on demand 凭票要求付款的汇票Commonwealth Preference 英联邦特惠制adjustment process 调整过程；调整程序bill purchased 出口押汇；买入票据communal property 公有财产；公有产业adjustment range 调整幅度bill receivable 应收票据communication expenses 通讯费用administered exchange rate 受管制汇率Bills of Exchange Law 《票据法》Community Preference 欧共体特惠制administration expenses 行政费用blank endorsement 空白背书；不记名背书commutation of pension 退休金的折算administration fee 手续费；行政费blanket insurance 总括保险；综合保险；统保commuted gratuity 折算酬金administration in bankruptcy 破产管理blanket policy 总括保险单；统保单commuted pension gratuity 经折算的退休酬金administration order 遗产管理令block 交易单位〔证券〕；大宗股票C ompanies Handbook 《上市公司手册》administrator 管理人；遗产管理人block allocation 整体拨款；整笔拨款companies inspector 公司检查员administrator of the estate 遗产管理人block capital grant 整笔非经常补助金Companies Liquidation Account 公司清盘帐户admission of debt 债项承认书block discount policy 折扣统保单Companies Registry 公司注册处admission of proof 接纳债权证明block grant 整笔补助金company limited by guarantee 担保有限公司advance 放贷款项；垫付款项；预支款b lock grant system 整笔补助金制度company limited by shares 股份有限公司advance account 暂支帐目；预付款帐户block offer [securities] 整批发售〔证券〕company register 公司登记册advance compensation 预付补偿金block vote 整体拨款company registration fee 公司注册费advance from shareholder 股东垫款blue chip 蓝筹股；优质股票company's memorandum 公司组织章程advance pending reimbursement 预支以待日后付还board lot 交易单位；上牌单位；“一手”company's reserve 公司储备advanced economy 先进经济体系Board of Inland Revenue 税务委员会comparative advantage 比较优势；比较利益advancement 预付；预付财产Board of Treasury 库务管理委员会compensation 补偿金；赔偿advances warrant 垫款令board trading 上板式买卖compensation from insurance 保险赔偿advancing 贷出BOCI Capital Limited 中银国际融资有限公司compensation fund 赔偿基金adverse balance 逆差body corporate 法团；法人团体compensation fund levy 赔偿基金征费adverse exchange 逆汇Bogor Declaration 《茂物宣言》compensation rate 补偿率advice for collection 托收通知书bogus transaction 虚假交易Compensation Review Committe赔偿检讨委员会advice of drawing 提款通知书；汇票通知书bona fide mortgage 真正抵押compensation scheme 赔偿计划advice of payment 付款通知bona fide transaction 真正交易compensation trade 补偿贸易affidavit 誓章；遗产申报誓章bona vacantia 无主财物compensation value 补偿值affidavit of no receipt 述明无收款的誓章bond 债券；担保契据；担保书；债c ompensatory payment 补偿付款affiliate 联号；联营公司；附属公司bond fund 债券基金competitive edge 竞争优势affiliated company 附属公司；联号；联营公司bond rating 债券评级competitive price 具竞争力的价格affirmation [estate duty] 非宗教式宣誓〔遗产税〕bonded warehouse 保税仓competitive tender 竞争性投标affordability 负担能力bonus 花红；红利；奖金component of expenditure 开支组成部分after-acquired property 事后取得的财产bonus issue 红股发行composite index 综合指数after-hours dealing 市后交易bonus share 红股composite rating 综合评级after-tax profit 税后盈利；税后利润；税后溢b ook 簿册；帐簿composite return form 综合报税表agency agreement 代理协议book and paper 簿册及文据composite tax return 综合报税表agency expenses 代理机构的开支book close date 截止过户日期composition 组合成分；债务重整协议agency fee 代理费book debt 帐面债项composition of earnings 收益组合成分Agency Law 《代理法》book entry 帐面记录compound increase 复合增加率；复合增长率agent代理人；承销人book loss 帐面亏损；帐面损失compound interest 复利agent of company 公司代理人book of account 帐簿comprador note 买办票据agent's fee 代理人费；经纪费book profit 帐面利润comprador order 买办付款令票aggregate 总计；总数；总体数字book reserve 帐面储备comprehensive income tax 综合所得税aggregate amount 总款额；总额book value 帐面价值comptroller 审计主任aggregate at constant price 按固定价格计算的总体数字book-keeping transaction 帐面交易compulsory liquidation 强制清盘aggregate demand 总需求boom year 经济高度增长年；景气年份compulsory winding-up 强制清盘aggregate gross position 总持仓量booming market 旺市；好市；景气市场computation 计算；计算表aggregate limit 总限额boost 上扬computational procedure 计算方法aggregate of salaries tax 合计薪俸税borrow 借入computer audit programme 电脑审计程序；电脑核数程序aggregate performance 总体表现；总体业绩borrowed fund 借入资金concentrated position 集中持仓量aggregate supply 总体供应borrowed stock 被借用证券concentration risk 资金集中风险；集中融资风险aggregate surplus 总盈余borrower 借用人；借款人；借方concept stock 概念股aggregate total 整体总额borrowing 借款；借贷；举债concession 特许权；宽减措施；优惠aggregate value 总值；合计价值borrowing power 借贷权；借款能力concession contract 特许经营权合约aggregated basis 合计基准borrowing upon stock 以公债形式借取款项concessionary rate 优惠率aggregation 合并计算；合计；总和bottom out 见底回升；停泻回升concordat 协定；契约；国际监管条约aggregation of property 财产的总和bottom price 最低价；底价condition 条件agio 差价；贴水bought and sold note 买卖单据conditional endorsement 附有条件的背书agreement for a settlement 授产协议bought note 买货单conditional offer 有条件要约agreement for assignment 转让协议braking effect 抑制效果conditional sale agreement 有条件售卖协议agreement for sale 售卖协议；买卖协议branch 部；分行；支行conditions of tender 投标章程agreement of reinsurance 再保险协议branch registration fee 分行登记费conduct of business standard 业务操守准则Agricultural Bank of China 中国农业银行breach of trust 违反信托confirmation letter 确认书air passenger departure tax 飞机乘客离境税break clause 终止条款；中断条款confirmation of mail transfer 信汇证明书airport tax 机场税breakdown 分成细目；明细表；分类细帐C onfirmation of Payment 已缴税证明书alcohol duty 酒精税break-even 收支平衡；收支相抵；损益两c onfirmed letter of credit 保兑信用证alienation 让与；让渡；转让break-even point 收支平衡点；损益平衡点confirming bank 保兑银行alimony 生活费；赡养费Bretton Woods Agreement 《布雷顿森林协定》confiscation order 没收令All Ordinaries Index [AOI] 所有普通股指数Bretton Woods System 布雷顿森林制度connected transaction 关连交易all risks 全险；综合险brief fee 诉讼费；承办费consensus capitalism 共识资本主义allocation letter 拨款信件broker 经纪conservative investor 保守投资者allocation of fund 分配款项；预留款项brokerage 经纪费；经纪佣金consideration 代价；对价；约因allocation of profit 利润分配；溢利分配brokerage charges 经纪费；经纪佣金consideration other than cash 现金以外的代价allocation warrant 拨款令brokerage house 经纪行consignee 收货人；代售人allotment 分配；配股broker's firm 经纪行consignment 托运；寄售allotment notice 股份配售通知；配股通知broker's representative 经纪代表consignor 付货人；托运人；寄售人allotment of shares 股份分配brought to credit 入帐consolidated account 综合帐目allowable 可获宽免；免税的Brussels Stock Exchange 布鲁塞尔证券交易所consolidated balance sheet 综合资产负债表consolidated cash deficit 综合现金赤字allowable business loss 可扣除的营业亏损bucketing “对敲”；利用顾客资金买空卖空allowable expenses 可扣税的支出bucketing offence “对敲”罪行consolidated cash surplus 综合现金盈余allowance 免税额；津贴；备抵；准备金b udget 财政预算案；预算consolidated net earnings 综合净收益；综合净盈利allowance for debts 债项的免税额budget booklet 预算案小册consolidated net profit 综合净利润；综合纯利allowance for inflation 为通货膨胀而预留的款项；通B udget Concluding Speech 《财政预算案总结演词》consolidated policy 综合保单allowance to debtor 给债务人的津贴budget cycle 财政预算案编制周期consolidated price 综合价格alteration of capital 资本更改Budget Day 财政预算案发表日consolidated revenue account 综合收入帐alternate trustee 候补受托人budget debate 财政预算案辩论consolidation of shares 股份合并amalgamation 合并budget deficit 财政预算赤字consolidation period 巩固期；“牛皮靠稳”阶段；大涨后ambit of charges 征税范围；收费范围budget exercise 财政预算案编制工作consortium company 财团公司amended valuation 经修订的估值budget guideline 财政预算案准则；财政预算案c onsortium loan 银团贷款American Commodities Exchang美国商品交易所budget guideline ratio 财政预算案准则比率constant dollar figure 固定币值American Express Bank Limited 美国运通银行budget proposal 财政预算案建议constant market price 固定市价American Stock Exchange 美国证券交易所budget revenue 财政预算案收入constant price 固定价格amortization 摊销budget revenue measure 财政预算案税收措施；财政预c onstant price series 固定物价计算数列amount due from banks 存放银行同业的款项Budget Speech 《财政预算案演词》constant rate 固定比率amount due from banks abroad 存放海外银行同业的款项budget strategy 财政预算策略constituent stock 成分股amount due from local banks 存放本港银行同业的款项budget surplus 财政预算盈余constitution 章程；组织章程amount due to banks 银行同业的存款budgetary and cost control 预算与成本管制construction output 建造产出量amount due to banks abroad 海外银行同业的存款budgetary criterion 开支预算准则constructive trust 法律构定信托amount due to local banks 本港银行同业的存款budgetary deficit 财政预算赤字consultant accountant 顾问会计师amount due to outport banks 外埠银行同业的存款budgetary guideline 财政预算指引consultant's fee 顾问费amount for note issue 发行纸币的款额budgetary implication 财政预算的影响consumer behaviour 消费者行为amount of bond 担保契据的款额budgetary innovation 财政预算新措施Consumer Council 消费者委员会amount of consideration 代价款额budgetary management 财政预算管理consumer demand 消费者需求amount of contribution 供款数额budgetary policy 财政预算政策consumer durables 耐用消费品amount of indebtedness 负债款额budgetary position 财政预算状况consumer expenditure 消费开支amount of rates chargeable 应征差饷数额budgetary strategy 财政预算策略consumer goods 消费品amount of share capital 股本额budgetary system 财政预算制度consumer market 消费市场amount of sums assured 承保款额budgeted cost 预算成本consumer price 消费物价amount of variation 变动幅度budgeted for surplus 预算盈余Consumer Price Index (A) 甲类消费物价指数amount of vote 拨款数额building cost index 建造成本指数Consumer Price Index (B) 乙类消费物价指数amount payable 应付款额built-in stabilizer 内在稳定因素；内在稳定措施C onsumer Price Index [CPI] 消费物价指数amount receivable 应收款额bulk buying 大宗采购；大批购买Consumer Price Index Report 《消费物价指数月报》Amsterdam Stock Exchange 阿姆斯特丹证券交易所bulk transfer 大额股票转名Consumer Price Index series 消费物价指数系列consumer price inflation 消费物价上涨analysis 分析bull 看好股市者；“好友”；买空投机者ancillary risk 附属风险bull bond 牛债券consumer sentiment 消费意欲annual account 周年帐目；周年帐目报表；年b ull market 牛市；升市；旺市；多头市场c onsumer spending 消费开支；消费支出annual accounting date 年结日期bull position 长仓consumption expenditure 消费开支annual allowance 每年免税额；年积金；年度津b ullion broker 金银经纪consumption pattern 消费模式annual balance 年度余额bullion market 金银市场consumption product 消费产品annual disposable income 每年可动用收入buoy up 上升consumption tax 消费税annual estimates 周年预算buoyant 活跃；蓬勃；坚挺；保持高价c ontango 交易延期费；延期交割费；期annual fee 年费buoyant market 市况活跃contingencies warrant 紧急拨款令；应急支款授权书annual general meeting 周年大会bursary 助学金；补助金contingency 应急费用；意外开支准备金annual growth rate 年增率；每年增长率business 商业；业务contingency allowance 应急准备金annual long-term supplement 长期个案每年补助金business address 营业地址contingency sum 应急费用；意外开支准备金annual pensionable emolument 可供计算退休金的年薪business association 业务协会contingent assets 或有资产annual report 年报business bank account 银行营业户口contingent debt 或有债权；待确定债务annual return 周年报表；周年申报表；每年b usiness concession 特许经营权contingent interest 待确定的权益Annual Return Rules 《周年报表规则》business cycle 商业周期；经济周期；商业循c ontingent liabilities 或有负债annual roll-forward basis 逐年延展方式business day 营业日；交易日contingent profit 或有利润annual salary 年薪business expenses 营业开支；营业费用contingent right 或有的权利annual statement 年度报表；年度决算表business for profit 牟利业务continue to hold a deposit 继续持有存款annuitant 年金受益人business hour 营业时间continuing rent 连续租金annuity 年金business income 营业收入continuing trustee 留任受托人annuity contract 年金合约business of taking deposits 接受存款业务continuous licensing system 长期持牌制度annuity on human life 人寿年金business plan 业务计划contra account 对销帐户antecedent debt 先前的债项business record 业务记录contra flow 资金回流ante-dated cheque 倒填日期支票business recovery 业务重整contra item 对销项目anticipated expenditure 预期开支business registration fee 商业登记费contra transfer 对销转拨anticipated net profit 预期纯利business registration number 商业登记号码contract 合约anticipated revenue 预期收入Business Registration Officer 商业登记主任contract for difference 差价合约anti-inflation measure 反通货膨胀措施business sector 商界contract for service 服务合约anti-inflationary stance 反通货膨胀立场business sentiment 营商意欲contract for settlement 平仓合约apparent deficit 表面赤字business taxation 商业课税contract note 成交单据apparent financial solvency 表面偿债能力business turnover 营业额contract of copartnery 合伙合约apparent partner 表面合伙人business undertaking 商业经营contract of indemnity 弥偿合约application of fund 资金应用business-friendly 方便商界；有利营商；利于商c ontract of insurance 保险合约appointed actuary 委任精算师buy 买入contract of reinsurance 再保险合约appointed auditor 委任核数师；委任审计师buy low and sell high 低价买入而高价卖出contract price 合约价格appointed trustee 委任的受托人buy order 买盘contracting party 订约人；立约人；缔约国appointer 委任人buyer's market 买家市场contractual agreement 合约协议apportioned pro rata 按比例分摊buyer's price 买价；买方出价contractual commitment 合约承担apportionment 分配；分摊buy-in 补进；补仓contractual joint venture 合约式联营企业apportionment formula 分摊方程式buying rate 买入价；买入汇率contractual mutual fund 合约互惠基金apportionment of estate duty 遗产税的分摊contractual right 合约权利appraisal 估价；评估 C.F. Finance Company Limited 浙一财务有限公司contractual savings fund 合约储蓄基金appreciable growth 可观增长calendar year figure 历年数字contributed surplus 实缴资本盈余appreciable impact 显着影响call催缴通知；认购期权contribution 出资；供款；捐款；分担款项appreciable increase 可观增长call deposit 通知存款；活期存款contribution account 供款帐户appreciation 增值；升值call loan 短期同业拆借；通知贷款contribution to investment 出资额appreciation tax 增值税call margin 补仓；追加保证金contribution to pension fund 退休金供款appropriation 拨款；拨用；拨付call market 短期同业拆放市场contributor 供款人；出资人；捐助人appropriation account 拨款帐目call money 短期同业拆借；活期贷款contributory 分担人Appropriation Bill 拨款法案call option 认购期权；看涨期权contributory scheme 供款计划appropriation-in-aid system 补助拨款办法call price 赎回价格；提前赎回价control 控制权；控制；管制approved assets 核准资产call warrant 认购认股权证；回购认股权证c ontrol of a company 公司的控制权；公司控股权approved basket stock 认可一篮子证券callable share 可收回股份；可兑付股份control of business 业务的控制权approved budget 核准预算called up share capital 已催缴股本controlled company 受控制公司approved charitable donation 认可慈善捐款Canadian Dollar [CAD] 加拿大元controller 控制人；控权人；会计长approved currency 核准货币；认可货币cancellation price 取消费controlling company 控股公司approved estimates 核准预算cap 上限controlling interest 控制权益；控股权益approved overseas insurer 核准海外保险人capital 资本；资金controlling officer 管制人员approved provision 核准拨款Capital Accord 《资本协定》controlling officer's report 管制人员报告approved redeemable share 核准可赎回股份capital account 资本帐；非经常帐controlling shareholder 控股股东；持有控股权的股东approved regional stock 认可地区性证券capital adequacy ratio [CAR] 资本充足比率conventional lending 传统放款；常规放款approved retirement scheme 认可退休金计划capital allowance 资本免税额conversion 兑换；换算；转换〔证券〕approved subordinated loan 核准附属贷款capital alteration 资本变更conversion factor 换算因数arbitrage 套戥；套汇；套利capital and liabilities ratio 资本负债比率conversion of stock 公债的转换arbitrageur 套戥者；套汇者capital appreciation 资本增值conversion rate 兑换率；换算率；转换价格〔证券arbitrary amount 临时款项capital assets 资本资产convertibility 可兑性；兑换性；自由兑换arrangement 措施；安排；协定capital at risk 风险资本convertibility undertaking 兑换保证arrears 欠款capital base 资本基础；资金基础convertible 可兑换；可换股arrears of pay 欠付薪酬capital charges 资本支出；资本费用convertible currency 可兑换货币arrears of revenue 逾期未收税款；逾期未收的帐c apital commitment 资本承担convertible debenture 可转换债权证articles of association 组织章程；组织细则；组织章c apital convergence 划一资本充足比率convertible loan stock 可转换股的债权股额ascertainment of profit 确定利润capital cost 资本成本；建设成本；建设费c onveyance 转易；转易契；财产转让证书Asia Clear “亚洲结算系统”capital cover 资本保证conveyance of property 财产转让Asia Commercial Bank Ltd. 亚洲商业银行有限公司capital deficit 资本亏绌；资本赤字conveyance on sale 售卖转易契Asian Development Bank [ADB]亚洲开发银行〔亚银〕capital divided into shares 资本分成股份conveyancing fee 业权转易费Asian Development Fund [ADF]亚洲发展基金capital element 资本因素；资本部分conveyancing scale charges 物业转易收费标准Asian dollar bond 亚洲美元债券capital equipment 资本设备cooling-off period 冷静期Asian dollar market 亚洲美元市场capital expenditure 资本开支；非经常开支co-owner 共同拥有人；分权共有人Asian dollar rate 亚洲美元利率capital expenses 资本费用co-partner 共同合伙人asked price 沽盘；喊价；索价；卖方报价c apital financing 筹集资本；以非经常收入支付c o-partnership 共同合伙assessable income 应评税入息capital flow 资金流量Copenhagen Stock Exchange 哥本哈根证券交易所assessable loss 应评税亏损capital formation 资本形成；集资core capital 核心资本assessable profit 应评税利润capital formation figure 资本组合数字cornering “夹仓”；轧空；囤积居奇assessable value 应评税值capital fund 资本基金corporate borrower 借款公司；借款机构assessed profit 估定利润capital gain 资本增益；资本增值corporate business 公司企业；公司业务assessed value 经评估价值capital gains tax 资本增值税corporate customer 公司客户assessment 评税；评定；估价；评税单capital goods 资本财货；资本货物corporate dealer 公司交易商assessment number 评税编号；估价编号capital grant 非经常补助金；非经常拨款；C orporate Finance Fees Rule 《与公司财务有关的费用规则assessment of additional tax 补加税评税capital grant cycle 建设补助金周期corporate governance 公司管治assessment of performance 业绩评估；实绩评价capital injection 注入资本；注资corporate income tax 公司所得税Assessor 评税主任capital input 投入资本corporate investment adviser 公司投资顾问asset price bubbles 资产价格泡沫capital intensity 资本密集度corporate member 法团会员；公司会员〔香港联合交asset-backed securities 具资产保证的证券capital intensive 资本密集corporate plan 公司计划。

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。

词典级会计英语词汇大全(2万多条)

大家网会计英语论坛1Deepening reform and opening up3The theory of building socialism with Chinese5The theory on the initial stage of socialism8Adhere to the four cardinal principles9Adhere to reforms and opening to the outside world10Seizing the opportunity, deepening the reform, opening 11wider to the rest of the world, promoting development, 13Whether it would be beneficial to developing socialist15Whether it would be beneficial to enhancing the overall 17Whether it would be beneficial to raising people’s living 19Taking the socialist public ownership as the mainstay20Common development of multi-economic sectors21Establishment of socialist market economy22Relationships among reform, development and stability 23Deepening of reform and promotion of development24Economic growth and social progress25Strengthen the position of agriculture26Science and technology are the primary productive forces 27Strengthen the socialist legal system28A series of policies and measures33Reform of state-owned enterprises34Strengthen the management of state-owned property35Reform ofmanagement of state-owned property36Reform of property rights system37Reform of commodity circulation40Reform of social security system43Transferring the function of government49Introduce foreign capital, advanced technology and51Economic and technical development zone52Special economic zones in coastal areas55Contract responsibility system with remuneration linked 57Narrowing the gap between the rich and poor94Coexistence of various economic composition95Sustained, rapid and sound economic development97Comprehensive development of economy98Strategy for economic development114Transform the extensive economic136International economic integration137New international economic order138Multi-polarization of world economy178Macro control and micro invigoration179Control of overall volume and economic restructuring 180Tight control on investment in fixed assets181Tight financial and monetary policy182Moderately tight monetary policy184Loosening tight monetary policy185Adequate amount of the money supply186Excessive amount of currency issue223Balance between supply and demand259MANAGEMENT OF STATE-OWNED PROPERTY 261Establish a system for the management, supervision 263Reform ofmanagement of state-owned property264Clearly defining property rights, specifying rights and 265responsibilities, separating ownership from daily267Regulation on the supervision and management269Laws and regulations on the administration of271Operate independently, assume sole responsibility272for its profits and losses, seek self-development274Uphold the principle of separating the functions of278Preserve and increase value and prevent losses279Prevent the drain of State-owned property280Reform of property rights system282Clarification of property rights283Registration of property rights284Annual checks of the registration of property rights 290Property rights transfer agency302Reform of State-Owned Enterprises303Step up efforts to reform State-owned enterprises 304Readjust and reorganize State-owned enterprises to 305promote re-arrangement of assets and raise the307Concentrate on rejuvenating State-owned large 308enterprises and enterprises groups309Develop trans-regional and inter-trade enterprise 311Reform, reorganization and upgrading312Re-organization, association, merger, joint313partnership, leasing, contract operation315Manage well large enterprises and adopt a flexible 317Give small State-owned enterprises greater freedom 318Standardize bankruptcy procedures, encourage319merging of enterprises and promote re-employment 320Allow money-losing enterprise to merger322Dispersion of redundant employees324Conscientiously strengthen the operation and326Strengthen financial management of enterprises 327Tighten control over extrabudgetary funds328Increase capital and reduce debts through various 330Strive to help enterprises eliminate losses and332Develop various modes of operation and marketing 333Alleviate enterprises’ social burdens334By tapping the potential and upgrading the336Mechanism for selecting the superior and eliminating338Enjoy more decision-making power339Allow employees to hold some shares340Give more productive enterprises the power to engage342Protect the interests of the working class347 Reform of state-owned enterprises348Deepening of the reform of State-owned enterprises350Reorganization of state-owned enterprises353Adjustment of industrial structure358turned into corporate enterprises359Smaller enterprises can become shareholding co-operatives 360Readjust the asset-liability ratio of state-owned enterprises 361State-owned independent accounting industrial enterprises 363Enlarge the right of self-management369Promote rational flow of property right370Reduce staff to improve efficiency373Legal person responsibility system374Responsibility for one’s own profit and loss375Enterprise contract management responsibility system376Unreasonable economic structure379Repeated introduction of foreign equipment and technology 380Regional and departmental protectionism391Preferential policy for bankruptcy and merger392Standardize bankruptcy procedure394Construction of a multi-layer social security system396Re-employment of redundant workers439Enterprise solely funded by the State528Develop trans-regional and trans-industry enterprise groups 549Bankruptcy code chapter 7--- liquidation550Bankruptcy code 11-reorganization558Arrangement in bankruptcy court559Arrangement out of bankruptcy court658market approach to fair market value696Current asset losses in suspense730Non-Participating preferred stock781Current Liabilities to Net Worth793Return on Net Worth(Return on Equity)820Deduct: Sales Discount & Allowance825 Deduct: Administration Expenses828 Plus: Profit from Other Operations832Adjustment of Earning of Prior Years846Deduct: Accumulated Depreciation905economic and technical development zone956enterprises’ management mechanisms958large and medium-size enterprises966Certified Public Accountant (CPA)969certified management accountant (CMA)970certified public accountant (CPA)977accounting principles for business enterprise983All-purpose financial statement984American Institute of Certified Public Accountants 988certified management accountant (CMA)989certified public accountant (CPA)1080allocations to accounting periods1085American Society of Appraisers (ASA)1088amortization of bond issued expense1103analysis of changes in financial position1140retained balance from foreign exchange revenue 1188consolidated financial statement1190consolidated profit and loss statement1205cost approach to fair market value1216cost of reproduction less depreciation1232current asset losses in suspense1241current maturity of long term debt1247current term net profit or loss1251current asset losses in suspense1260current maturity of long term debt1266current term net profit or loss1274earnings before interest and income tax (EBIT) 1287fixed assets losses in suspense1305income approach to fair market value1322property rights transfer agency1343Assets + Liability = Owner’s Equity1362original value of fixed assets1500allocations of special drawing rights1547arrangement in bankruptcy court1550bankruptcy code chapter 7--- liquidation1551bankruptcy code chapter 11--- reorganization 1567arrangement in bankruptcy court1570bankruptcy code chapter 7--- liquidation1571bankruptcy code chapter 11--- reorganization 1622centralization and decentralization1642managerial decision-making process1668capital construction investment1714weighted average cost of capital(WACC) 1754NASDAQNational Association od Securities 1780Securities and Exchange Commission1805Shareholding co-operative system1810all-purpose financial statement1812consolidated financial statement1813Financial Accounting Standards Board1829non-bank financial instititions1834financing mix’s risk and reward1852International Monetary Fund(IMF)1854international multilateral loans1856internationalization of capital1895investment in capital construction1903investment target selection criteria1960legal person responsibility system1984a series of policies and measures2008foreign-funded enterprise income tax2066appraisal of machinery and equipment2070standard of professional appraisal practice2089accelerated depreciation methods2113according to stock exchange practice2143Certified Public Accountant (CPA)2153accounting principles for business enterprise2194across-the-board tariff reduction2209added value of industrial output2215additional first-year depreciation2221adequate amount of the money supply2222adequate gold and foreign exchange reserve2224adjudge a firm as bankrupt by the court2238adjustment of industrial structure2321All-purpose financial statement2332allocations to accounting periods2333allocations of special drawing rights2337American Institute of Certified Public Accountants 2338American Society of Appraisers (ASA)2341amortization of bond issued expense2354analysis of changes in financial position2393appraisal of machinery and equipment2397standard of professional appraisal practice 2405appropriations from state treasury2417arrangement in bankruptcy court2418arrangement out of bankruptcy court2441Assets + Liability = Owner’s Equity2460original value of fixed assets2480attachment of debtor’s property2535retained balance from foreign exchange revenue 2565arrangement in bankruptcy court2568bankruptcy code chapter 7--- liquidation2569bankruptcy code chapter 11--- reorganization 2725build modern enterprises system2731administrative bureau of state-owned property 2782capital construction investment2828weighted average cost of capital(WACC) 2857centralization and decentralization2863certificate for import inspection2870certificate on capital verification2876certified management accountant (CMA)2878certified public accountant (CPA)2880Chairman of the board (of directors)2894Chapter eleven, bankruptcy code2921CIF (cost, insurance,and freight)2972Coexistance of various economic composition 2984combination for sharing business3041comparable transactions analysis3060composite depreciation rate of fixed assets3075comprehensive development of economy 3091confermed irrevocable letter of credit3098consolidated financial statement3100consolidated profit and loss statement3155contract of transfer of technology3161with remuneration linked output3216corporation with foreign capital3232cost approach to fair market value3243cost of reproduction less depreciation3300current asset losses in suspense3309current maturity of long term debt3315current term net profit or loss3368with the deepening of economic reforms3448depreciation by composite life method3449depreciation by composite life method3450depreciation by declining balance method 3451depreciation by percentage of original cost 3452depreciation by production method3453depreciation by replacement method3454depreciation by straight-line method3455depreciation by working hours method3487diminishing balance method of depreciation 3542distribution according to labour3543distribution according to needs3599to prevent the drain of state owned property 3623earnings before interest and income tax (EBIT) 3633economic and technical development zone 3715enlarge the right of self-management3728enterprises’ management mechanisms3730large and medium-size enterprises3763establishment of socialist market economy3823expenses of bankruptcy proceedings3824research and development expenses3865FALSE3901all-purpose financial statement3903consolidated financial statement3904Financial Accounting Standards Board3920non-bank financial instititions3925financing mix’s risk and reward3943fixed assets losses in suspense4026Fundamental accounting equation4041narrowing the gap between the rich and poor 4044General Agreement on Tariffs and Trade(GATT) 4052Generalized preferential system4073gold and foreign exchange reserves4208in line with international practices4212income approach to fair market value4336international accounting standard4337international balance of payment4341international competitive ability4344international economic integration4349International Monetary Fund(IMF)4351international multilateral loans4353internationalization of capital4354production internationalization4360introduction of foreign capital4361introduction of foreign technology4367inventory ahortage and apoilage4375investment in capital construction4383investment target selection criteria4416●∙∙∙∙∙∙∙∙ ♍♋♦♒ ❑♏♍♏♓☐♦♦ ☐◆❑⏹♋●4419●∙∙∙∙∙∙∙∙ ❆♒♏ ●● ♦❑♏♏♦ ☺☐◆❑⏹♋●4426basic industries and key industries4501least developed developing counrty4520legal person responsibility system4603local government at various levels4613Loosening tight monetary policy4635maintain a balance between receipts and payments4645major repair depreciation expenses4678managerial decision-making process4708market approach to fair market value4781method of calculating depreciation4799moderately tight monetary policy4845Multi-polarization of world economy4850multilateral tariff negotiation4857multiple of book value per share4858multiple of cash flow per share4899nationalization of communication4997occupied rate of current capital5010officials at various government levels5047Black-Scholes Option Pricing Model5053new international economic order5123overtime and night differential5224per capita annual income in cities and towns5225per capita annual net income in rural areas5227per capita gross domestic product5229per capita income of rural residents5230per capita income of urban residents5233multiple of book value per share5234multiple of cash flow per share5238percentage of utilization of fixed asset5294planned purchase and supply by the state5439principle of equality and mutual benifit5440principle of openness and fairness5441principle of profit maximization5487profit from sale of fixed assets5494profit ratio of paid-in capital5518property rights transfer agency5533protect the interests of investors5555purchase and marketing price differentials5635ratio of current assets to fixed assets5636ratio of current assets to current liability5701reform of state-owned enterprises5703reform of the property rights system5745renewal and reconstruction funds5761replacement method of depreciation5766report of changes in assets condition5773reproduction on an enlarged scale5787research of investment feasibility5789research on state-owned property5811responsibility for one’s own profits and losses 5824retained balance from foreign exchange revenue 5826retained foreign exchange account5853revenue and expenditure in balance5883rules for registration of company5925schedule of accounts receivable5950secured creditors’ right in bankruptcy proceedings 5957Securities and Exchange Commission5979selling and administrative expenses cost5980Sell-off of enterprise’s assets5990separate ownership rights from management rights 6020Shareholding co-operative system6075sole responsibilty for one’s own profits and losses 6077solely foreign-owned enterprise6082special administrative region(SAR)6119Standard & Poor’s 500 Stock Price Index6130State Commission for Economic Restructuring 6134State Economic and Trade Commission6137state monopoly for purchases and marketing 6154statement of assets and liabilities6156statement of change in financial position6157statement of change in retained earnings6158statement of change in stockholder equity6161statement of profit distribution6176steps in the acquisition process6213NASDAQNational Association od Securities 6219straight-line depreciation method6228strategy for economic development6237strengthen the position of agriculture6271summary of balance sheet changes6346foreign-funded enterprise income tax6399technology intensive investment6431theory of demand-pull inflation6432theory of macroeconomics policy6471total value of fixed assets to be depreciated6472total value of production in national economy 6516transfer price in competitive market6519transfer-in without compensation6521transfer-out without compensation6527Transferring the function of government6579turnover rate of current capital6624unified industry and commerce tax6629uniform industrial and commercial tax6637unit cost method of depreciation6686utilization and management of foreign capital 6697Validation of registered capital6759weighted average cost of capital6760weighted average earnings per share6799yield on long term government bond4 characteristics6One focus, two basic points7Focus on economic construction12maintaining stability18Deepening economic reform29Reform and opening up policy30Reform measures31Speed up reform32Reform of economic system38Reform of foreign trade system39Reform of personnel system41Reform of housing system42Planning system44Open door policy45Open economy46Open-door to the outside world47Opening up48Open domestic market50managerial experiences53One country, two systems54Special administrative region58Eliminate poverty59Common prosperity87ECONOMY AND MARKET ECONOMY 88Socialist market economy89Socialist sector of economy90State-owned economy91Non-state economy92Collective economy93Individual economy96National economic budget99Theory of macroeconomic policy100Macroeconomic decision101Microeconomic phenomenon102Traditional planned economy103Stimulate economic development104Commodity economy105Market economy106Free market economy107Developed market economy108Developing market economy109Emerging market economy110Mature market economy111Market economy country112Extensive economy113Intensive economy115mode into intensive one116Mixed economy117Regional economy118Internal-oriented economy119Closed economy120Economic growth point121Economic growth mode122Economic growth rate123Economy measure124Diversified economy125Economic situation126Economic cycle127Economic fluctuation128Economic miracle129Economic take-off130Economic recovery131Economic potential132Economic sanction133Global economy134Economic globalization135Integration of world economy 139Economic community173MACRO-CONTROL175Strengthen macro-control 176Soft landing177Macro-economic situation 183Moderately tight credit policy 187Maintain monetary stability 188Cheap money policy189Adjustment of interest rate 190Cut interest rate191Control of interest rate192Deflation policy193Market intervention194State intervention195Administrative interference 196Administrative intervention 197Administrative measure 198Economy measure199Risk-control mechanism 200Overheated economy201Consumer price index202Commodity price index 203Retail price index204Average price index205Cost-of-living index206Control of inflation207Demand-pull inflation208Double digit inflation209Excessive inflation210Galloping inflation211Hyperinflation212Hidden inflation213Structural inflation214Stagflation215Inflation factor216Inflation of credit217Inflation rate218Inflationary pressure219Curb inflation220Curb the real estate craze 221Development zone craze 222Overall demand and supply 224Supply and demand relation 225Supply overdemand226Supply exceeds demand227Economic crisis228Economic depression277Safeguard state property281Definition of property rights 285Certificate of title286Change of registration287Change of title288Transfer of property rights 289Transaction of property rights 291Inspection of assets292Re-evaluation of fixed assets 293Asset appraisal294Productive assets295Non-productive assets296Return on assets297Balance sheet298Consolidated balance sheet 323Re-employment funds343Technological upgrading 349Modern enterprise system 352of State-owned enterprises 354Industrial policy356 enterprises362Pioneer enterprise364Optimize capital structure 365Optimize resource allocation 366Optimize investment structure 367Recapitalization368Capital reorganization371Investment risk mechanism372Project capital system377Unreasonable product structure 378Repeated construction381Government supervision382Operating strategy383Out-dated management styles 384Backward in management385Relying on government subsidy 386Heavy social subsidy387Heavy social burdens388Excessive production capacity 389Merger and acquisition390Encourage merger393Prevent false bankruptcy395Re-employment projects397Laid-offworkers432ENTERPRISE AND COMPANY 434Central enterprise435Local enterprise436Backbone enterprise437Large and medium enterprise 438State-owned enterprise440State-owned firm441Corporate enterprise442Collective enterprise443Collective firm444Township enterprise445Partnership enterprise446Individual enterprise447Foreign-funded enterprise 448Top 500 enterprises449Small business450Primary industry451Secondary industry452Tertiary industry453Corporate Law454Township Enterprise Law 455Independent legal entities 456Board of directors457Board of supervisors458Shareholders conference459Entrepreneur460Firm461Company462Incorporation463Corporation464Group of enterprises465Conglomerate466Company limited by shares 467Controlling company468Holding company469Bank holding company470Company with limited liability 471State-owned holding company 472Public company473Private company474Listed company475Overseas-listed company476Parent company477Subsidiary company478Group company479Large-scale industrial group480International conglomerate481International corporation482Multinational corporation483Multinational market group484Banking institution485Banking sector486Intermediary bank487Development bank488Commercial bank489Investment bank490Credit bank491Cooperative bank492Mortgage bank493Clearing bank494Credit union495Non-bank financial institution 496Financing corporation497Securities company498Underwriting company499Loan and trust company500Insurance company501Life insurance company502Utility company519MERGER AND ACQUISITION 520Reorganization521Association522Merger523Acquisition524Joint stock partnership525Leasing526Contract operation527Auction529Strategic acquisition530Combination of enterprise 531Concentric acquisition532Conglomerate merger533Consolidation by lease534Consolidation by merger 535Leveraged buy-out (LBO’s) 536Stock merger537Vertical acquisition538Vertical merger539Vertical consolidation540Vertical integration541Horizontal merger542Horizontal acquisition543Horizontal combination 544Horizontal integration545Acquisition cost546Acquiring enterprise547Corporate reorganization 548Bankruptcy Law551Act of bankruptcy552Antitrust Law553Bankruptcy court554Bankruptcy debtor555Bankruptcy notice556Bankruptcy petition557Declaration of bankruptcy560Creditor’s equity561Bankruptcy trustee562Creditor’s meeting563Creditor of bankruptcy607MARKET AND COMPETITION 608Commodity market609Securities market610Bond market611Stock market612Futures market613Options market614Property rights market615Capital market616Free market617Labour market618Flea market619Bear market620Bull market621Market competition622Market development623Market forecast624Market potential625Market risk626Market share627Seller’s market628Buyer’s market629Market abroad630Marketability631Marketable632Marketing channel633Marketing strategy634Competition market635Perfect competition636Imperfect competition 637Low-level competition 638Monopolistic competition 639Competitor640Natural monopoly641International monopoly 649Market650bear market651bond market652bull market653capital market654emerging market economic 655majority market economic 656market abroad657market analysis659market competition660market demand price661market development662market economy country 663market factor664market forecast665market index666market information667market investigation668market potential669market quotation670market replacement cost 671market research672market risk673market share674market value method675market-oriented676market-to-cost method 677property right market678seller’s market679social market economy 680stock market681Marketing682marketing channel683marketing cost684marketing manager685markrting strategy686marketing system687relationship marketing 689Asset, Liability And Equity 690Asset management691Tangible assets692Intangible assets693Physical assets694Fixed assets695Current assets697Deferred assets698Other assets699Total assets700Net assets701Book value of the assets702Non-ledger assets703Asset account704Asset disposal705Asset depreciation706Asset inventory shorts707Asset inventory surplus708Asset retirement709Asset revaluation710Capital assets711Monetary assets712Mortgage assets713Long-term assets714Liability715Liability account716Direct liability717Current liability718Liability out of book719Long-term liability720Book debt721Asset liability ratio722Owner’s equity723Equity account724Stockholders’ equity725Preferred stock equity726Cumulative preferred stock 727Non-cumulative preferred stock 728Convertible preferred stock 729Participating preferred stock 731Callable preferred stock732Common stock equity733Total equity777Assets Liabilities Ratio778Quick Ratio779Current Ratio780P/E ratio782Total Liabilities to Net Worth783Fixed Assets to Net Worth784Inventory Turnover Ratio786Sales to Net Working Capital787Accounts Payable to Sales789Return on Assets790Return on Total Assets791Return on Shareholder’s Equity792Return on Investment818INCOME STATEMENT819Sales Revenue821Net Sales Revenue822Deduct: Tax on Sales823Coat of Sales824Gross Profit from Sales826Financial Expenses827Profit from Sales829 Operating Profits830Plus: Investment Income831Non-Operating Revenue833 Total Profits(Before Tax)834 Deduct: Income Tax835 Net Profits839CONSOLIDATED BALANCE SHEET。

词典级会计英语词汇大全(xls)

1404 电子资金转账系统 1408 财务报表要素、会计报表要素 1417 退休职工收入保障法 1447 产权资本对债务总额比率 1477 内部控制评价 1489 超额累积收益税 1505 高级管理人员股票购买计划 1570 联邦存款保险公司 1572 联邦社会保险税 1608 财务资本维护概念 1612 高级财务管理人员协会 1641 《金融时报》普通股股票指数 1658 固定资产对产权资本比率 1669 固定间接费用开支差异 1671 固定间接费用业务量差异 1702 国外信用保险协会 1712 外币折算风险 1721 外汇风险管理 1769 完全稀释的每股收益 1790 未来值利息系数表,终值利息系数表 1799 关税与贸易总协定 1800 一般管理费用 1809 公认会计原则 1810 公认审计准则 1811 股东大会 1816 一般物价水平会计 1817 通用财务报表,通用会计报表 1844 政府会计准则委员会 1976 支付利息和税款前收益 1981 连续经营部门营业收益 1982 停业部门营业收益 2067 分期付款法(确认营业收入) 2069 注册财务计划师协会 2070 注册公共会计师协会 2071 苏格兰和威尔士特许会计师协会 2072 注册财务计划师协会 2073 内部审计师协会 2074 管理会计协会 2110 内部控制调查表 2121 《国际会计准则》 2122 国际会计准则委员会 2123 《国际审计指南》 2124 国际审计实务委员会 2125 《国际审计准则》 2126 国际复兴开发银行 2129 国际财团,国际银团 2131 国际证券存单 2132 国际开发协会 2135 国际会计师联合会 2136 国际金融公司 2138 会计国际化 2141 国际货币管理 2159 存货置存损益 2211 判定应付(应收)款项 2308 负债对资产总额比率 2354 伦敦国际金融期货交易所

会计专业英语重点词汇大全精编WORD版

会计专业英语重点词汇大全精编W O R D版 IBM system office room 【A0816H-A0912AAAHH-GX8Q8-GNTHHJ8】*accounting 会计、会计学*account 账户*account for / as 核算*certified public accountant / CPA 注册会计师*chief financial officer 财务总监*budgeting 预算*auditing 审计*agency 机构*fair value 公允价值*historical cost 历史成本*replacement cost 重置成本*reimbursement 偿还、补偿*executive 行政部门、行政人员*measure 计量*tax returns 纳税申报表*tax exempt 免税*director 懂事长*board of director 董事会*ethics of accounting 会计职业道德*integrity 诚信*competence 能力*business transaction 经济交易*account payee 转账支票*accounting data 会计数据、信息*accounting equation 会计等式*account title 会计科目*assets 资产*liabilities 负债*owners’ equity 所有者权益*revenue 收入*income 收益*gains 利得*abnormal loss 非常损失*bookkeeping 账簿、簿记*double-entry system 复式记账法*tax bearer 纳税人*custom duties 关税*consumption tax 消费税*service fees earned 服务性收入*value added tax / VAT 增值税*enterprise income tax 企业所得税*individual income tax 个人所得税*withdrawal / withdrew 提款、撤资*balance 余额*mortgage 抵押*incur 产生、招致*apportion 分配、分摊*accounting cycle会计循环、会计周期*entry分录、记录*trial balance试算平衡*worksheet 工作草表、工作底稿*post reference / post .ref过账依据、过账参考*debit 借、借方*credit 贷、贷方、信用*summary/ explanation 摘要*insurance 保险*premium policy 保险单*current assets 流动资产*long-term assets 长期资产*property 财产、物资*cash / currency 货币资金、现金*accounts receivable 应收账款*provision for bad debts /allowance for uncollectible account / doubt debts 坏帐准备*recoveries 追回款*direct write-off method 直接冲销法*allowance method 备抵法*contra account 备抵账户*prepaid expense 预付、待摊费用*prepayment / advance to supplies 预付账款*inventory 存货*merchandise inventory库存商品*finished goods 产成品*semi-finished goods 半成品*good in process 在产品*construction in process 在建工程*warehousing 仓库*FIFO /LIFO/ weight average / specific identification存货发出成本计价的四种方法*overhead 企业经费*long-term equity investment 长期投资*fixed assets / plant assets 固定资产*useful life 使用寿命*residual value / salvage value 残值*unit –production method 单位产量法*depreciation per unit单位折旧额*accumulated depreciation 累计折旧*accelerate method 加速折旧法*DDB method 法双倍余额递减*SYD method 年数总和法*disposal of fixed assets 固定资产清理*intangible assets 无形资产*patents 专利权*trademarks 商标权*goodwill 商誉*deferred assets 递延资产*operating lease 经营租赁*capital lease 融资租赁*capital expenditure 资本性支出*revenue expenditure 收益性支出*amortize 分期偿还（债务）*other cash equivalent 其他货币资金*order / draft 汇票*deposit 存款、订金*IOUS 借据*postdated check延付支票(不属于流动资产）*outstanding check 未付支票*not sufficient funds check 资金不足支票*electronic funds transfer 电子资金转账*service charges / handling charge 手续费*petty cash 备用金*bank statement 银行对账单*bank reconciliation 银行余额调节表*receipt 收入、收据*reimburse 偿还、报销 vt*disbursement 支付、支出*creditor 债权人*promissory note 本票*dishonor 拒绝承兑、拒付* trade discount 商业折扣*cash discount / sales discount 现金折扣*sales returns and allowance 销售折让*perpetual inventory system 永续盘存制*periodic inventory system 定期盘存制*expiration / maturity 到期、截止*obligation ; liability义务*liabilities 负债*book value账面价值*face value ; par value票面价值*discount 折价、贴现、折扣*account payable应付账款*not payable应付票据*taxes payable 应交税费*vat-input 增值税进项税*vat-output 增值税销项税*commercial accepted draft 商业承兑汇票*bank accepted draft 银行承兑汇票*short-term loan 短期借款*advance from customer / unearned revenues 预收账款*interests 利息*dividends 股利*pay off 偿付清、还清*salaries payable 应付职工薪酬*wages 基本工资*bonus 奖金、红利*pension payment 养老保险*medical insurance premiums 医疗保险金*housing reserves 住房公积金*non-monetary welfare 非货币性福利*employee 雇员、员工*bond 债券*premium 溢价、保险金、佣金*due date / maturity date 到期应付日、到期日*paid-in capital 实收资本*capital stock 股本*capital reserve 资本公积*surplus reserve 盈余公积*undistributed profit 未分配利润*retained earnings 留存收益*common stock 普通股*preferred stock 优先股*Corporation limited / Co. LTD 股份有限公司*Single proprietorship / sole proprietorship 独有企业*Partnership 合伙企业*Fees earned 酬金、酬劳*Real estate 房地产、不动产*Commision 回扣、佣金*General journal 日记总账*Special journal 特种日记账*general ledger 总分类账*subsidiary ledger 明细分类账*original document / source document 原始凭证*chart of account title 会计科目表*primary operating revenue 主营业务收入*operating expense 经营费用、期间费用*revenues realization principle 收入实现制*accrual basis 权责发生制*matching principle 配比性原则*prudence principle 谨慎性原则*time period 时间分期*balance sheet 资产负债表*income statement 利润表*statement of cash flow 现金流量表* revenue / sales 营业收入*cost of goods sold / cost of sales 营业成本*sales taxes and extra charges / operating taxes 营业税金及附加*selling expense 销售费用*advertising expense 广告费用*general and administrative expense 管理及总务费用、管理费用*utility expense 公共事业费用*financing expense 财务费用*loss of assets impairment 资产减值损失*changes of fair value assets 公允减值变动*income from investment 投资收益*gross profit 毛利、利润总额*net profit 净利润*current ratio 流动比率*quick ratio 速度比率*debts to total assets ratio 资产负债比*capitalization ratio 资本化比率*times interests earned ratio 已获利息倍数*EBIT 息税前利润*inventory turnover 存货周转率*rate of return on assets 资产报酬率*profit margin 边际利润*earning per share 每股收益*liquidity ratio 流动性比率*financing leverage ratio财务杠杆比率*efficiency ratio效用比率*profitability ratio盈利能力比率*trend analysis 趋势分析法*common-size analysis 结构分析法*ration analysis比率分析法。

会计词典(中英文对照)

v1.0 可编辑可修改11a 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 inventorysystem ABC 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 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 fixedcost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 parv1.0 可编辑可修改22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 ofaccount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 acceleratingpremium 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 byintervention 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 acceptancedeclaration 承兑申报单 acceptance fee 承兑手续费 acceptance forhonour代承兑,信用担保承兑acceptance house 承兑银行,承兑所 acceptance inblank 空白承兑v1.0 可编辑可修改33acceptance 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 acceptanceof 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 accesscontrolverification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 andhealth 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 note 通融票据 accommodation parties 通融票据关系人 accommodation purchasev1.0 可编辑可修改44优惠采购accommodation risk 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 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 closingmethod 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 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 account of the exchequer 国库账 account paid 付讫 accountpayablemaster 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 incharge会计主管,主办会计 accountant'sv1.0 可编辑可修改55certificate 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 bycounter 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 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 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 entityv1.0 可编辑可修改66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 accountingevidence 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 forincome 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 formerger 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 accountingguidelines 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 accountinglanguage 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v1.0 可编辑可修改77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 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 valuationv1.0 可编辑可修改88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 accountsreceivable ledger 应收账款总账,应收账款分类账 accountsreceivable 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 ofcapital 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 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 pensioncost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accumulated income累计收益accumulated profit累计利润99B 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-door listing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-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 period1010v1.0 可编辑可修改1111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 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 bookkeeping procedure 记账程序 borrowing plan 借款计划bought and sold note 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1212cable 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capitalappreciation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 ofcompliance1313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 income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 account1414应收账款cyclical variation循环变动1515v1.0 可编辑可修改1616daily 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 dataclassification 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 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debenture coupon 债券利息票 debenture interest债券利息 debeture 债券 debit 借;借记;借方 debit-credit bookkeeping 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 assets ratio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 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 departmental accountingv1.0 可编辑可修改1717部门核算 departmental costing 部门成本计算 departmental expense 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-taking company接受存款公司 deprecation expense 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determinable income 固定收益 development expense 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 fixed cost 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-pocket costs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 disbursement insurance 船舶费用保险 disbursement voucher 付款凭证 disclosure ofinterest 权益披露discount on bond 债券折价discount operation 贴现操作 discounted cash flow 折现现金流量 discounted paybackmethod 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v1.0 可编辑可修改1818distorted 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documentary acceptance 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 price movement 价格走低 draw onone's credit 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 paidcertificate 完税凭证 dynamic ratio 动态比率v1.0 可编辑可修改1919earmarked 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 dataprocessing电子数据处理 eligible commercial paper 有效商业票据 elimination entry 抵销分录employee benefits payable 应付福利费employee liability insurance 职工伤亡保险 employee pension 职工养老金 employee retirement fund 职工退休基金 employeeshareoption 职工认股权 employee's insurance 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 enforceable contract强制执行合同;强行执行合约 enlargedsharecapital 已扩股本enterprise income tax 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 equipment replacement 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 per share 每股权益 error bound 误差界限 errorofv1.0 可编辑可修改2020computation 计算错误 error-free operation 无错操作 estate agent 地产经纪人 estate duty 遗产税 estimated assessment 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 exchange commission 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 executory consideration 待履行约定 exempt agreement 例外协议 exemption clause 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expense standard 费用标准exponential curve 指数曲线export letter of credit 出口信用证 export quota 出口配额export tariff 出口关税 extension andfooting 小计和合计 external exchange 对外交易 external loan 外债extra dividend 额外股利 extraneous earnings 额外收益 extraordinary profit 非常利润v1.0 可编辑可修改2121facility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 financial management 财务管理 financial programme 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 intangible assetv1.0 可编辑可修改2222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 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-through accounting 实交税收会计 fluctuation 波动;变动 footing合计forecast variance 预测差异forecasted balance 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foreign currency deposit 外币存款foreign currency translation 外币折算foreign exchange allocation 外汇分配制度 foreign exchange dealings 外汇交易foreign exchange market 外汇市场foreign exchange quotation 外汇牌价foreign exchange speculation 外汇投机 foreign lending 国外贷款;境外贷款 foreignsourceincome 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foul 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 landv1.0 可编辑可修改2323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 functional obsolescence 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v1.0 可编辑可修改2424gage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 generalpreferential duty 普遍优惠关税 general purchasingpower 一般购买力generalised audit 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 and chattels 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government audit 政府审计government expenditure 政府支出 government loan 公债 government securities 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 grossdomestic investment 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 payv1.0 可编辑可修改2525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 of credit 保兑信用证 guaranteed liability 担保债务 guaranteed loan 担保贷款 guaranteed mortgage 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v1.0 可编辑可修改2626haircut 扣减;扣减率 half-adjust 四舍五入 Hang Seng Index 恒生指数 hard arbitrage 转手套利 hard goods 耐用消费品 hard market 市场坚挺 harmonisation system 协调关税制度 head ofexpenditure 开支类别hedge套期;对冲交易;套头交易hedge accounting 套期保值会计 hedge fund 对冲基金 hidden asset 隐匿资产 high exchange 高汇价high profit item 高利项目 higher inquotation 行市看涨 highest bid 最高投标价highlight 概述highs and lows 高价和低价 hike in price 涨价 hire purchaseagreement 租购协议 historial rate 历史汇率 holder indue course 正当持票人 holding company 控股公司;母公司 holding gain 持有利得holiday premium pay 假日奖金home office 总店;本店 honorarium 酬金horizontal audit 同业查帐 horizontal competition 同业竞争 hour cost 小时成本 hour-rate wage 计时工资 housing grants-in-aid住房补贴 housing reserve 住房公积金 human assetaccounting 人力资产会计 hurdle rate 利率下限hurdle rate of return 最低报酬率hybrid accounting method 混合会计法 hybrid cost 混合成本hybrid securities 混合证券hypothecate 抵押hypothecated asset 抵押资产hypothecated stock 用作抵押品的股票 hypothecation 抵押hypothesis testing 假设测试 hypothetical sinking fund 假定偿债基金v1.0 可编辑可修改2727Identifiable asset 可辨认资产 Idle cash 闲置现金 Idle time cost 停工成本 Illiquid fund 非流动资金 Immediate asset 流动资产 Impairment loss 亏损Import charge 进口费用 Import exchange 进口外汇Import surcharge 进口附加税Imp rest basis 定额制 Imputation 估算 In the red 赤字;亏损 Inactive account 不活跃账户 Incentive pay 奖金 Incidence oftaxation税收负担;税收归属 Income account 收益账户Income before tax 税前收益 income flow收益流转 income in kind 实物收益income recognition 收益确认 income taxdeduction 所得税扣款 incomeplete bill 不完整票据 increase of budget 追加预算 incremental investment 增量投资 indemnity 损害赔偿 indenture合同independent audit 独立审计 indirect bill 间接票据 indirect finance 间接融资indirect matching 间接配比 indirect trade 间接贸易individual income tax 个人所得税 individual proprietorship 独资induced investment诱发性投资 industrial adjustment 行业调整industrial project 工业项目 inefficient capital market 无效资本市场 ineligible bill 无效票据 inflation 通货膨胀 information network 信息网络 information technology信息技术 initial appropriation 首次拨款 initial estimate 初步概算 initial expenditure 开办费 initiation fee 入会费inland forwarding expense 国内运费 input-output analysis 投入产出分析 insider dealingv1.0 可编辑可修改2828内幕交易insolvency funds 无力偿付基金 inspection ofaccounts 查账;检查账目 installation charge 安装费 instalment delivery 分期交货 instalment financing 分期付款融资 instant wholesale 转手批发insurable property可保财产 insurance certificate 保险凭单insurance contract 保险合同 insurance fund 保险基金 intangible wearand tear 无形损耗 integrated operation 整体经营 intellectual property right 知识产权 inter-citysettlement 异地结算inter-departmenta l income 部门间收益 interest 利息interest cost 利息成本 interest group 利益集团 interest onoverdraft 透支利息 interest rate 利率interest rebate 利息回扣interest subsidy 利息补贴 interest warrant 付息凭证 interim audit 中期审计 interim dividend 中期股利interior liability 内部负债 intermediate account 中间账户 intermediate market 中间市场internal auditiing 内部审计internal control risk 内部控制风险 internal document 内部凭证internal transfer price 内部转移价格 international accounting 国际会计 international bidding 国际招标 international investment 国际投资 internationalsettlement 国际结算 intra-city settlement 同城结算 intra-company transaction 内部交易 introduction tobid 招标 inventory adjustment 存货调整 inventory financing 存货融资 inventory。

词典级会计英语词汇大全卷

最新词典级会计英语词汇大全卷3.txt9母爱是一滴甘露，亲吻干涸的泥土，它用细雨的温情，用钻石的坚毅，期待着闪着碎光的泥土的肥沃；母爱不是人生中的一个凝固点，而是一条流动的河，这条河造就了我们生命中美丽的情感之景。

9 other cash and cash equivalents 1118 其它现金及约当现金12 short-term investments-short-term notes and bills 1122 短期投资-短期票券13 short-term investments-government bonds 1123短期投资-政府债券14 short-term investments-beneficiary certificates 1124短期投资-受益凭证15 short-term investments-corporate bonds 1125短期投资-公司债17 allowance for reduction of short-term investment to market 1129备抵短期投资跌价损失21 notes receivable-related parties 1137 应收票据-关系人23 allowance for uncollectible accounts-notes receivable 1139 备抵呆帐－应收票据26 installment accounts receivable 1142 应收分期帐款27 accounts receivable-related parties 1147 应收帐款-关系人28 allowance for uncollectible accounts-accounts receivable 1149 备抵呆帐－应收帐款30 forward exchange contract receivable 1181应收出售远汇款31 forward exchange contract receivable-foreign currencies 1182 应收远汇款-外币32 discount on forward ex-change contract 1183 买卖远汇折价35 other receivables-related parties 1187 其它应收款-关系人37 allowance for uncollectible accounts-other receivables 1189 备抵呆帐-其它应收款42 allowance for reduction of inventory to market 1219备抵存货跌价损失50 materials and supplies in transit 1228 在途原物料51 allowance for reduction of inventory to market 1229 备抵存货跌价损失64 excess VAT paid (or overpaid VAT) 1282 留抵税额69 certificate of deposit-restricted 1287 受限制存款71 deferred foreign exchange losses 1292 递延兑换损失72 owners'(stockholders') current account 1293 业主(股东)往来75 funds and long-term investments 13 基金及长期投资77 redemption fund (or sinking fund) 1311 偿债基金78 fund for improvement and expansion 1312 改良及扩充基金85 long-term real estate in-vestments 1323 长期不动产投资86 cash surrender value of life insurance 1324 人寿保险现金解约价值88 allowance for excess of cost over market value of long-term investments1329 备抵长期投资跌价损失89 property , plant, and equipment 14~ 15 固定资产95 land improvements-revaluation increments 1428土地改良物-重估增值96 accumulated depreciation-land improvements 1429 累积折旧-土地改良物99 buildings-revaluation increments 1438 房屋及建物-重估增值100 accumulated depreciation-buildings 1439 累积折旧-房屋及建物103 machinery-revaluation increments 1448机(器)具-重估增值104 accumulated depreciation-machinery 1449 累积折旧-机(器)具107 accumulated depreciation-leased assets 1519 累积折旧-租赁资产110 accumulated depreciation-leasehold improvements 1529 累积折旧-租赁权益改良111 construction in progress and prepayments for equipment 156 未完工程及预付购置设备款114 miscellaneous property, plant, and equipment 158 杂项固定资产115 miscellaneous property, plant, and equipment 1581 杂项固定资产116 miscellaneous property, plant, and equipment-revaluation increments 1588杂项固定资产-重估增值117 accumulated depreciation-miscellaneous property, plant, and equipment 1589 累积折旧-杂项固定资产121 natural resources-revaluation increments 1618 天然资源-重估增值122 accumulated depletion-natural resources 1619 累积折耗-天然资源152 long-term notes , accounts and overdue receivables 184 长期应收票据及款项与催收帐款156 long-term notes, accounts and overdue receivables-related parties 1847长期应收票据及款项与催收帐款-关系人158 allowance for uncollectible accounts-long-term notes, accounts and overdue receivables 1849备抵呆帐-长期应收票据及款项与催收帐款161 assets leased to others-incremental value from revaluation 1858 出租资产-重估增值162 accumulated depreciation-assets leased to others 1859 累积折旧-出租资产166 certificate of deposit-restricted 1881 受限制存款174 short-term borrowings-employees 2115 短期借款-员工175 short-term borrowings-related parties 2117短期借款-关系人177 short-term notes and bills payable 212 应付短期票券180 other short-term notes and bills payable 2128 其它应付短期票券181 discount on short-term notes and bills payable 2129应付短期票券折价188 accounts payable-related parties 2147 应付帐款-关系人199 forward exchange contract payable 2181 应付购入远汇款200 forward exchange contract payable-foreign currencies 2182 应付远汇款-外币201 premium on forward exchange contract 2183 买卖远汇溢价202 payables on land and building purchased 2184 应付土地房屋款207 compensation payable to directors and supervisors 2193 应付董监事酬劳210 sales revenue received in advance 2261 预收货款213 long-term liabilities-current portion 227 一年或一营业周期内到期长期负债214 corporate bonds payable-current portion 2271 一年或一营业周期内到期公司债215 long-term loans payable-current portion 2272 一年或一营业周期内到期长期借款216 long-term notes and accounts payable due within one year or one operating cycle 2273一年或一营业周期内到期长期应付票据及款项217 long-term notes and accounts payables to related parties-current portion 2277一年或一营业周期内到期长期应付票据及款项-关系人218 other long-term lia-bilities-current portion 2278其它一年或一营业周期内到期长期负债224 deferred income tax liabilities 2291 递延所得税负债228 other current liabilities-others 2298 其它流动负债-其它232 premium(discount) on corporate bonds payable 2319 应付公司债溢(折)价236 long-term loans payable-employees 2325 长期借款-员工237 long-term loans payable-related parties 2327 长期借款-关系人239 long-term notes and accounts payable 233 长期应付票据及款项242 long-term capital lease liabilities 2333长期应付租赁负债243 Long-term notes and accounts payable-related parties 2337 长期应付票据及款项-关系人245 accrued liabilities for land value increment tax 234 估计应付土地增值税246 estimated accrued land value incremental tax pay-able 2341 估计应付土地增值税250 other long-term liabilities-other 2388 其它长期负债-其它254 deferred income tax liabilities 2814递延所得税负债259 miscellaneous liabilities-other 2888 杂项负债-其它266 stock dividends to be distributed 3114 待分配股票股利269 paid-in capital in excess of par 321 股票溢价270 paid-in capital in excess of par-common stock 3211 普通股股票溢价271 paid-in capital in excess of par-preferred stock 3212 特别股股票溢价272 capital surplus from assets revaluation 323 资产重估增值准备273 capital surplus from assets revaluation 3231 资产重估增值准备274 capital surplus from gain on disposal of assets 324 处分资产溢价公积275 capital surplus from gain on disposal of assets 3241 处分资产溢价公积276 capital surplus from business combination 325 合并公积277 capital surplus from business combination 3251 合并公积280 other additional paid-in capital 328 其它资本公积281 additional paid-in capital from investee under equity method 3281 权益法长期股权投资资本公积282 additional paid-in capital-treasury stock trans-actions 3282 资本公积-库藏股票交易283 retained earnings (accumulated deficit) 33 保留盈余(或累积亏损)288 improvement and expansion reserve 3322 改良扩充准备289 special reserve for redemption of liabilities 3323偿债准备291 retained earnings-unappropriated (or accumulated deficit) 335 未分配盈余(或累积亏损)294 net income or loss for current period 3353 本期损益296 unrealized loss on market value decline of long-term equity investments 341 长期股权投资未实现跌价损失297 unrealized loss on market value decline of long-term equity investments 3411长期股权投资未实现跌价损失298 cumulative translation adjustment 342累积换算调整数299 cumulative translation adjustments 3421累积换算调整数300 net loss not recognized as pension cost 343未认列为退休金成本之净损失301 net loss not recognized as pension costs 3431 未认列为退休金成本之净损失336 charges on purchased merchandise 5124 进货折让351 repair(s) and maintenance (expense ) 5157 修缮费355 manufacturing overhead-outsourced 5163 加工费382 repair(s) and maintenance (expense) 6157 修缮费383 advertisement expense, advertisement 6159 广告费397 general & administrative expenses 62 管理及总务费用398 general & administrative expenses 625~628 管理及总务费用405 repair(s) and maintenance (expense) 6257 修缮费406 advertisement expense, advertisement 6259 广告费418 research and development expense 6274 研究发展费用422 other general and administrative expenses 6288 其它管理及总务费用423 research and development expenses 63 研究发展费用424 research and development expenses 635~638 研究发展费用431 repair(s) and maintenance (expense) 6357 修缮费441 other research and development expenses 6378 其它研究发展费用443 non-operating revenue and expenses, other income(expense) 7 营业外收入及费用448 investment income recognized under equity method 7121 权益法认列之投资收益450 gain on market price recovery of short-term investment 7123 短期投资市价回升利益453 gain on disposal of investments 714 处分投资收益454 gain on disposal of investments 7141处分投资收益463 gain from price recovery of inventory 7486 存货跌价回升利益465 other non-operating revenue-other items 7488 其它营业外收入-其它470 investment loss recog-nized under equity method 7521 权益法认列之投资损失471 unrealized loss on reduction of short-term investments to market 7523 短期投资未实现跌价损失474 loss on disposal of investments 754 处分投资损失475 loss on disposal of investments 7541 处分投资损失482 loss for market price decline and obsolete and slow-moving inventories 7886 存货跌价及呆滞损失483 other non-operating expenses-other 7888 其它营业外费用-其它484 income tax expense (or benefit) 8 所得税费用(或利益)485 income tax expense (or benefit) 81 所得税费用(或利益)486 income tax expense (or benefit) 811 所得税费用(或利益)487 income tax expense ( or benefit) 8111 所得税费用（或利益）489 gain(loss) from discontinued operations 91 停业部门损益490 income(loss) from operations of discontinued segments 911停业部门损益-停业前营业损益491 income(loss) from operations of discontinued segment 9111 停业部门损益-停业前营业损益492 gain(loss) from disposal of discontinued segments 912 停业部门损益-处分损益493 gain(loss) from disposal of discontinued segment 9121停业部门损益-处分损益497 cumulative effect of changes in accounting principles 93 会计原则变动累积影响数498 cumulative effect of changes in accounting principles 931 会计原则变动累积影响数499 cumulative effect of changes in accounting principles 9311会计原则变动累积影响数1 assets 1 资产2 current assets 11~ 12 流动资产3 cash and cash equivalents 111 现金及约当现金4 cash on hand 1111 库存现金5 petty cash/revolving funds 1112 零用金/周转金6 cash in banks 1113银行存款7 cash in transit 1116 在途现金8 cash equivalents 1117 约当现金10 short-term investment 112 短期投资11 short-term investments-stock 1121 短期投资-股票16 short-term investments-other 1128 短期投资-其它18 notes receivable 113 应收票据19 notes receivable 1131 应收票据20 discounted notes receivable 1132 应收票据贴现22 other notes receivable 1138其它应收票据24 accounts receivable 114 应收帐款25 accounts receivable 1141 应收帐款29 other receivables 118 其它应收款33 earned revenue receivable 1184 应收收益34 income tax refund receivable 1185 应收退税款36 other receivables-other 1188 其它应收款-其它38 inventories 121~122 存货39 merchandise inventory 1211 商品存货40 consigned goods 1212 寄销商品41 goods in transit 1213在途商品43 finished goods 1221 制成品44 consigned finished goods 1222 寄销制成品45 by-products 1223 副产品46 work in process 1224在制品47 work in process-outsourced 1225 委外加工48 raw materials 1226 原料49 supplies 1227 物料52 prepaid expenses 125 预付费用53 prepaid payroll 1251 预付薪资54 prepaid rents 1252 预付租金55 prepaid insurance 1253预付保险费56 office supplies 1254 用品盘存57 prepaid income tax 1255 预付所得税58 other prepaid expenses 1258 其它预付费用59 prepayments 126 预付款项60 prepayment for purchases 1261 预付货款61 other prepayments 1268 其它预付款项62 other current assets 128~129 其它流动资产63 VAT paid ( or input tax) 1281 进项税额65 temporary payments 1283 暂付款66 payment on behalf of others 1284 代付款67 advances to employees 1285 员工借支68 refundable deposits 1286 存出保证金70 deferred income tax assets 1291 递延所得税资产73 current account with others 1294 同业往来74 other current assets-other 1298 其它流动资产-其它76 funds 131 基金79 contingency fund 1313意外损失准备基金80 pension fund 1314 退休基金81 other funds 1318 其它基金82 long-term investments 132 长期投资83 long-term equity investments 1321 长期股权投资84 long-term bond investments 1322 长期债券投资87 other long-term investments 1328 其它长期投资90 land 141土地91 land 1411 土地92 land-revaluation increments 1418土地-重估增值93 land improvements 142 土地改良物94 land improvements 1421 土地改良物97 buildings 143 房屋及建物98 buildings 1431 房屋及建物101 machinery and equipment 144~146 机(器)具及设备102 machinery 1441 机(器)具105 leased assets 151 租赁资产106 leased assets 1511 租赁资产108 leasehold improvements 152 租赁权益改良109 leasehold improvements 1521 租赁权益改良112 construction in progress 1561 未完工程113 prepayment for equipment 1562 预付购置设备款118 depletable assets 16 递耗资产119 depletable assets 161 递耗资产120 natural resources 1611 天然资源123 intangible assets 17 无形资产124 trademarks 171 商标权125 trademarks 1711 商标权126 patents 172 专利权127 patents 1721专利权128 franchise 173 特许权129 franchise 1731 特许权130 copyright 174 著作权131 copyright 1741 著作权132 computer software 175 计算机软件133 computer software cost 1751 计算机软件134 goodwill 176 商誉135 goodwill 1761 商誉136 organization costs 177 开办费137 organization costs 1771 开办费138 other intangibles 178 其它无形资产139 deferred pension costs 1781 递延退休金成本140 leasehold improvements 1782 租赁权益改良141 other intangible assets-other 1788其它无形资产-其它142 other assets 18 其它资产143 deferred assets 181 递延资产144 deferred bond issuance costs 1811债券发行成本145 long-term prepaid rent 1812 长期预付租金146 long-term prepaid insurance 1813 长期预付保险费147 deferred income tax assets 1814递延所得税资产148 prepaid pension cost 1815预付退休金149 other deferred assets 1818 其它递延资产150 idle assets 182 闲置资产151 idle assets 1821 闲置资产153 long-term notes receivable 1841 长期应收票据154 long-term accounts receivable 1842 长期应收帐款155 overdue receivables 1843 催收帐款157 other long-term receivables 1848 其它长期应收款项159 assets leased to others 185 出租资产160 assets leased to others 1851 出租资产163 refundable deposit 186 存出保证金164 refundable deposits 1861 存出保证金165 miscellaneous assets 188 杂项资产?167 miscellaneous assets-other 1888杂项资产-其它168 liabilities 2 负债169 current liabilities 21~ 22 流动负债170 short-term borrowings(debt) 211 短期借款171 bank overdraft 2111 银行透支172 bank loan 2112 银行借款173 short-term borrowings-owners 2114 短期借款-业主176 short-term borrowings-other 2118 短期借款-其它178 commercial paper payable 2121 应付商业本票179 bank acceptance 2122银行承兑汇票182 notes payable 213 应付票据183 notes payable 2131 应付票据184 notes payable-related parties 2137 应付票据-关系人185 other notes payable 2138其它应付票据186 accounts pay able 214 应付帐款187 accounts payable 2141 应付帐款189 income taxes payable 216 应付所得税190 income tax payable 2161 应付所得税191 accrued expenses 217 应付费用192 accrued payroll 2171 应付薪工193 accrued rent payable 2172 应付租金194 accrued interest payable 2173 应付利息195 accrued VAT payable 2174 应付营业税196 accrued taxes payable-other 2175 应付税捐-其它197 other accrued expenses payable 2178 其它应付费用198 other payables 218~219 其它应付款203 Payables on equipment 2185应付设备款204 other payables-related parties 2187 其它应付款-关系人205 dividend payable 2191 应付股利206 bonus payable 2192 应付红利208 other payables-other 2198其它应付款-其它209 advance receipts? 226 预收款项211 revenue received in advance 2262 预收收入212 other advance receipts 2268 其它预收款219 other current liabilities 228~229 其它流动负债220 VAT received(or output tax) 2281 销项税额221 temporary receipts 2283 暂收款222 receipts under custody 2284 代收款223 estimated warranty liabilities 2285估计售后服务/保固负债225 deferred foreign exchange gain 2292 递延兑换利益226 owners' current account 2293 业主(股东)往来227 current account with others 2294 同业往来229 long-term liabilities 23 长期负债230 corporate bonds payable 231 应付公司债231 corporate bonds payable 2311 应付公司债233 long-term loans payable 232 长期借款234 long-term loans payable-bank 2321 长期银行借款235 long-term loans payable-owners 2324 长期借款-业主238 long-term loans payable-other 2328 长期借款-其它240 long-term notes payable 2331长期应付票据241 long-term accounts pay-able 2332 长期应付帐款244 other long-term payables 2338 其它长期应付款项247 accrued pension liabilities 235 应计退休金负债248 accrued pension liabilities 2351 应计退休金负债249 other long-term liabilities 238 其它长期负债251 other liabilities 28 其它负债252 deferred liabilities 281 递延负债253 deferred revenue 2811 递延收入255 other deferred liabilities 2818 其它递延负债256 deposits received 286 存入保证金257 guarantee deposit received 2861 存入保证金258 miscellaneous liabilities 288 杂项负债260 owners' equity 3 业主权益261 capital 31 资本262 capital 311 资本（或股本）263 capital-common stock 3111 普通股股本264 capital-preferred stock 3112 特别股股本265 capital collected in advance 3113 预收股本267 capital 3115 资本268 additional paid-in capital 32 资本公积278 donated surplus 326 受赠公积279 donated surplus 3261受赠公积284 legal reserve 331法定盈余公积285 legal reserve 3311法定盈余公积286 special reserve 332特别盈余公积287 contingency reserve 3321意外损失准备290 other special reserve 3328 其它特别盈余公积292 accumulated profit or loss 3351 累积盈亏293 prior period adjustments 3352 前期损益调整295 equity adjustments 34 权益调整302 treasury stock 35 库藏股303 treasury stock 351 库藏股304 treasury stock 3511 库藏股305 minority interest 36 少数股权306 minority interest 361 少数股权307 minority interest 3611 少数股权309 operating revenue 4 营业收入310 sales revenue 41 销货收入311 sales revenue 411 销货收入312 sales revenue 4111 销货收入313 installment sales revenue 4112 分期付款销货收入314 sales return 417 销货退回315 sales return 4171 销货退回316 sales allowances 419 销货折让317 sales discounts and allowances 4191销货折让318 service revenue 46 劳务收入319 service revenue 461 劳务收入320 service revenue 4611 劳务收入321 agency revenue 47 业务收入322 agency revenue 471 业务收入323 agency revenue 4711业务收入324 other operating revenue 48 其它营业收入325 other operating revenue 488 其它营业收入-其它326 other operating revenue-other 4888其它营业收入-其它327 operating costs 5 营业成本328 cost of goods sold 51 销货成本329 cost of goods sold 511 销货成本330 cost of goods sold 5111 销货成本331 installment cost of goods sold 5112 分期付款销货成本332 purchases 512 进货333 purchases 5121 进货334 purchase expenses 5122 进货费用335 purchase returns 5123进货退出337 materials purchased 513进料338 material purchased 5131 进料339 charges on purchased material 5132 进料费用340 material purchase returns 5133 进料退出341 material purchase allowances 5134 进料折让342 direct labor 514 直接人工343 direct labor 5141 直接人工344 manufacturing overhead 515~518 制造费用345 indirect labor 5151 间接人工346 rent expense, rent 5152 租金支出347 office supplies (expense) 5153 文具用品348 travelling expense, travel 5154旅费349 shipping expenses, freight 5155 运费350 postage (expenses) 5156 邮电费352 packing expenses 5158包装费353 utilities (expense) 5161 水电瓦斯费354 insurance (expense) 5162 保险费356 taxes 5166 税捐357 depreciation expense 5168折旧358 various amortization 5169各项耗竭及摊提359 meal (expenses) 5172 伙食费360 employee benefits/welfare 5173职工福利361 training (expense) 5176 训练费362 indirect materials 5177 间接材料363 other manufacturing expenses 5188 其它制造费用364 ervice costs 56 劳务成本制365 service costs 561 劳务成本366 service costs 5611 劳务成本367 gency costs 57 业务成本368 agency costs 571 业务成本369 agency costs 5711 业务成本370 other operating costs 58 其它营业成本371 other operating costs-other 588 其它营业成本-其它372 other operating costs-other 5888其它营业成本-其它373 operating expenses 6 营业费用374 selling expenses 61 推销费用375 selling expenses 615~618 推销费用376 payroll expense 6151 薪资支出377 rent expense, rent 6152 租金支出378 office supplies (expense) 6153 文具用品379 travelling expense, travel 6154 旅费380 shipping expenses, freight 6155 运费381 postage (expenses) 6156 邮电费384 utilities (expense) 6161水电瓦斯费385 insurance (expense) 6162 保险费386 entertainment (expense) 6164 交际费387 donation (expense) 6165 捐赠388 taxes 6166 税捐389 loss on uncollectible accounts 6167 呆帐损失390 depreciation expense 6168折旧391 various amortization 6169 各项耗竭及摊提392 meal (expenses) 6172 伙食费393 employee benefits/welfare 6173 职工福利394 commission (expense) 6175佣金支出395 training (expense) 6176 训练费396 other selling expenses 6188 其它推销费用399 payroll expense 6251 薪资支出400 rent expense, rent 6252 租金支出401 office supplies 6253 文具用品402 travelling expense, travel 6254 旅费403 shipping expenses,freight 6255 运费404 postage (expenses) 6256 邮电费407 utilities (expense) 6261 水电瓦斯费408 insurance (expense) 6262 保险费409 entertainment (expense) 6264 交际费410 donation (expense) 6265 捐赠411 taxes 6266 税捐412 loss on uncollectible accounts 6267 呆帐损失413 depreciation expensea 6268 折旧414 various amortization 6269 各项耗竭及摊提415 loss on export sales 6271 外销损失416 meal (expenses) 6272伙食费417 employee benefits/welfare 6273 职工福利419 commission (expense) 6275 佣金支出420 training (expense) 6276 训练费421 professional service fees 6278 劳务费425 payroll expense 6351 薪资支出426 rent expense, rent 6352 租金支出427 office supplies 6353文具用品428 travelling expense, travel 6354 旅费429 shipping expenses, freight 6355 运费430 postage (expenses) 6356 邮电费432 utilities (expense) 6361水电瓦斯费433 insurance (expense) 6362保险费434 entertainment (expense) 6364 交际费435 taxes 6366 税捐436 depreciation expense 6368 折旧437 various amortization 6369 各项耗竭及摊提438 meal (expenses) 6372 伙食费439 employee benefits/welfare 6373 职工福利440 training (expense) 6376 训练费444 non-operating revenue 71~74 营业外收入445 interest revenue 711 利息收入446 interest revenue/income 7111 利息收入447 investment income 712投资收益449 dividends income 7122 股利收入451 foreign exchange gain 713 兑换利益452 foreign exchange gain 7131 兑换利益455 gain on disposal of assets 715处分资产溢价收入456 gain on disposal of assets 7151 处分资产溢价收入457 other non-operating revenue 748 其它营业外收入458 donation income 7481 捐赠收入459 rent revenue/income 7482 租金收入460 commission revenue/income 7483 佣金收入461 revenue from sale of scraps 7484 出售下脚及废料收入462 gain on physical inventory 7485 存货盘盈464 gain on reversal of bad debts 7487坏帐转回利益466 non-operating expenses 75~ 78 营业外费用467 interest expense 751 利息费用468 interest expense 7511 利息费用469 investment loss 752 投资损失472 foreign exchange loss 753 兑换损失473 foreign exchange loss 7531 兑换损失476 loss on disposal of assets 755 处分资产损失477 loss on disposal of assets 7551 处分资产损失478 other non-operating expenses 788 其它营业外费用479 loss on work stoppages 7881 停工损失480 casualty loss 7882 灾害损失481 loss on physical inventory 7885 存货盘损488 nonrecurring gain or loss 9 非经常营业损益494 extraordinary gain or loss 92 非常损益495 extraordinary gain or loss 921非常损益496 extraordinary gain or loss 9211 非常损益500 minority interest income 94少数股权净利501 minority interest income 941 少数股权净利502 minority interest income 9411 少数股权净利友情提示：方案范本是经验性极强的领域，本范文无法思考和涵盖全面，供参考!最好找专业人士起草或审核后使用。

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 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 pegsystemabsoluteinheritance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 quality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acceptancecommission承兑手续费,承兑佣金acceptancecondition承兑条件acceptance credit承兑信用acceptancedeclaration-欢迎下载2acceptance 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 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 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 note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 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-欢迎下载3account 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 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,会计演变 accounting expertise 会计专长accounting field 会计界,会计领域 accounting file 会计档案accounting firm-欢迎下载4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 accountingreference 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 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 accountingsoftware 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-欢迎下载5accounting 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 receivableperiod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 profit 累计利润-欢迎下载6B Share B 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 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 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-欢迎下载7bond 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 debt 账面债务 bookkeeping 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-欢迎下载8cable 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 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 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 banking practice银行营运守则 coefficient-norm costing 定额成本法 collateral note 附担保品期票-欢迎下载9collection 收账collection method 收付实现制columnar journal 多栏式日记账 commercial accounting 商业会计commercial invoice 商业发票commission income 佣金收入committed cost 约束成本 commodity fund turnover商品资金周转率 common cost allocation 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-欢迎下载10daily 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-credit bookkeeping 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 assets ratio负债对资产比率 decentralised accounting 分权制会计 decimal system 十进制 declaration of dividend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 by instalment 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 departmental accounting 部门核算 departmental costing部门成本计算 departmental expense 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-taking company 接受存款公司 deprecation expense 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 ending inventory 预期期末存货 detailed audit 详细审计 determinable income 固定收益 development expense 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 fixed cost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-pocket costs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disbursement insurance 船舶费用保险 disbursement voucher 付款凭证-欢迎下载11disclosure of interest 权益披露discount on bond 债券折价discount operation 贴现操作 discounted cash flow折现现金流量discounted payback method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 disposablepersonal 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 documentary acceptance 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 debts provision呆账准备;坏账准备 downside price movement 价格走低draw on one's credit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-欢迎下载12earmarked 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 commercial paper有效商业票据 elimination entry 抵销分录employee benefits payable 应付福利费employee liability insurance 职工伤亡保险employee pension 职工养老金 employeeretirement fund 职工退休基金 employee share option职工认股权 employee's insurance 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 enforceable contract强制执行合同;强行执行合约 enlarged share capital 已扩股本enterprise income tax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 equipment replacement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 per share 每股权益 error bound 误差界限 error of computation 计算错误error-free operation 无错操作 estate agent 地产经纪人 estate duty 遗产税 estimated assessment 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 exchange commission 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 rate quotation汇率牌价exchange ratio 交换比率 exchange restriction 外汇限制ex-dividend date 除息日 executory consideration 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 expended appropriation 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extension 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非常利润欢迎下载13-欢迎下载14facility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-tradercommission 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 lease accounting 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 financial programme 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 intangible asset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 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-through accounting 实交税收会计 fluctuation 波动;变动 footing 合计forecast variance 预测差异forecasted balance sheet预计资产负债表 foreign agent account国外代理商账户 foreign credit海外信用证;海外信贷foreign currency deposit 外币存款 foreign currency translation 外币折算foreign exchange allocation 外汇分配制度foreign exchange dealings 外汇交易foreign exchange market 外汇市场foreign exchange quotation 外汇牌价foreign exchange speculation 外汇投机foreign lending 国外贷款;境外贷款 foreign source income 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-欢迎下载15forward 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foul 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 functional obsolescence 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-欢迎下载16gage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 generalmanagement trust 一般信托general offer 全面收购建议general preferential duty普遍优惠关税general purchasing power一般购买力generalised audit 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 faith certificate 良好信用证书goods and chattels 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government audit 政府审计 government expenditure 政府支出government loan 公债government securities 政府债券 grace period 宽限期 grant 补助金 green back 美钞 gross amount method 总价法gross budget 总预算 gross capital formation 资本构成总额 gross domestic investment 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 of credit保兑信用证guaranteed liability 担保债务guaranteed loan 担保贷款 guaranteed mortgage 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-欢迎下载17haircut扣减;扣减率 half-adjust 四舍五入Hang Seng Index 恒生指数hard arbitrage 转手套利 hard goods 耐用消费品 hard market 市场坚挺harmonisation system协调关税制度head of expenditure 开支类别 hedge套期;对冲交易;套头交易hedge accounting 套期保值会计 hedge fund 对冲基金 hidden asset 隐匿资产high exchange 高汇价high profit item 高利项目higher in quotation 行市看涨 highest bid 最高投标价 highlight 概述highs and lows 高价和低价 hike in price 涨价 hire purchase agreement 租购协议 historial rate 历史汇率 holder in due course 正当持票人holding company 控股公司;母公司 holding gain 持有利得holiday premium pay假日奖金 home office 总店;本店 honorarium 酬金horizontal audit 同业查帐 horizontal competition 同业竞争 hour cost 小时成本hour-rate wage 计时工资 housinggrants-in-aid 住房补贴housing reserve 住房公积金 human asset accounting 人力资产会计 hurdle rate 利率下限hurdle rate of return 最低报酬率hybrid accounting method 混合会计法 hybrid cost 混合成本hybrid securities 混合证券 hypothecate 抵押hypothecated asset抵押资产hypothecated stock 用作抵押品的股票 hypothecation 抵押hypothesis testing 假设测试hypothetical sinking fund假定偿债基金-欢迎下载18Identifiable asset 可辨认资产 Idle cash 闲置现金 Idle time cost 停工成本 Illiquid fund 非流动资金Immediate asset 流动资产Impairment loss 亏损Import charge 进口费用Import exchange 进口外汇Import surcharge 进口附加税 Imp rest basis 定额制 Imputation 估算In the red 赤字;亏损Inactive account 不活跃账户 Incentive pay 奖金Incidence of taxation税收负担;税收归属 Income account 收益账户Income before tax 税前收益 income flow 收益流转income in kind 实物收益income recognition 收益确认 income tax deduction 所得税扣款 incomeplete bill 不完整票据increase of budget 追加预算 incremental investment 增量投资 indemnity 损害赔偿 indenture 合同independent audit 独立审计 indirect bill 间接票据indirect finance 间接融资indirect matching 间接配比 indirect trade 间接贸易individual income tax个人所得税 individual proprietorship 独资induced investment 诱发性投资 industrial adjustment 行业调整industrial project 工业项目inefficient capital market无效资本市场 ineligible bill 无效票据 inflation 通货膨胀information network 信息网络 information technology 信息技术 initial appropriation 首次拨款initial estimate 初步概算initial expenditure 开办费initiation fee 入会费inland forwarding expense 国内运费 input-output analysis投入产出分析 insider dealing 内幕交易insolvency funds 无力偿付基金 inspection of accounts查账;检查账目 installation charge 安装费instalment delivery 分期交货instalment financing 分期付款融资 instant wholesale 转手批发insurable property 可保财产 insurance certificate 保险凭单insurance contract 保险合同insurance fund 保险基金intangible wear and tear无形损耗 integrated operation 整体经营intellectual property right知识产权inter-city settlement 异地结算inter-departmental income 部门间收益 interest 利息interest cost 利息成本interest group 利益集团 interest on overdraft 透支利息 interest rate 利率interest rebate 利息回扣interest subsidy 利息补贴interest warrant 付息凭证 interim audit 中期审计interim dividend 中期股利interior liability 内部负债 intermediate account 中间账户intermediate market 中间市场internal auditiing 内部审计internal control risk 内部控制风险 internal document 内部凭证 internal transfer price内部转移价格 international-欢迎下载19accounting 国际会计 international bidding 国际招标 international investment 国际投资 international settlement 国际结算intra-city settlement 同城结算intra-company transaction 内部交易introduction to bid 招标inventory adjustment 存货调整inventory financing 存货融资 inventory management 存货管理inventory shrinkage 存货损耗inventory value 存货价值investment adviser 投资顾问investment decision 投资决策 investment in outside unit 对外投资investment income 投资收益 investment premium 投资溢价investment profit 增量利润invisible asset 无形资产invisible trade 无形贸易involuntary loan 强制贷款 inward bill 进口单据irrevocable credit 不可撤销信用证 issue by tender 招标发行issued capital stock 已发行股本item received in advance 预收项目itemised account 明细账户items received in advance 预收项目 job audit 工作审计 job cost 分批成本job evaluation 工作评价 job lot control 分批控制job order cost system分批成本制度 job order costing 分批成本计算 job specification 工作说明jobbing business 证券经销业务 joint account 共同账户 joint bid 联合投标joint consultation 联合协商joint contribution 共同出资 joint cost 联合成本 joint debtors 共同债务人 joint investment 联合投资joint obligation 连带债务joint ownership 共有权joint property 共有财产joint stock company 股份公司joint stock system 股份制jointly controllend asset共同控制财产 journal日记账簿;分录簿 journal entry 分录journalising document 记账凭证judgement rating 判断法judicial capacity 司法权力judicial proceeding 司法程序jumbo certificate 大额股票 jumbo risk 高风险 junior bond 非优先债券 junk pirce 极低价格 jurisdiction of boundary 地域管辖权 just in time manufacturing 适时生产 just in time purchasing 适时购货justification routine 证明程序 justified price 合理价格 justifying digit 调整数字kanban system 看板制度;看板管理 karat开(计算黄金纯度的单位) keelage 入港税kerb broker 场外经纪人 kerb dealing 场外交易kerb exchange 场外交易所 kerb market 场外市场key board entry 键盘输入key business ratios 关键行业比率 key currency 主要货币key employee 关键雇员 key executive insurance关键管理人员保险 key executive option关键管理人员购股权key indicator 关键指标 key ledger 总分类账。

会计词典(中英文对照)---精品管理资料

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6book 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directout—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 payback10method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—freeoperation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 tariff12出口关税extension 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。

会计职称考试专业英语词汇

会计职称考试专业英语词汇Professional English Vocabulary for the Accounting Professional Qualification ExamAccounting is a fundamental aspect of every organization, providing financial information that helps in decision-making and assessing the financial health of the entity. The accounting professional qualification exam is a crucial step for individuals seeking to establish themselves as qualified accountants. Proficiency in professional English vocabulary is an essential component of this exam and a key requirement in the accounting profession.To excel in the accounting professional qualification exam, candidates need to have a strong command of specialized terminology and concepts. This article aims to provide a comprehensive overview of the essential professional English vocabulary that would be beneficial in preparing for and passing the exam.One significant area of vocabulary is financial accounting. Financial statements, such as balance sheets, income statements, and cash flow statements, form the core of financial accounting. Understanding terms like assets, liabilities, equity, revenue, expenses, and net income is essential for professionals in this field. A clear understanding of financial ratios, such as current ratio, debt-to-equity ratio, and return on investment, is also crucial.Another vital aspect of the accounting professional qualification exam is management accounting. Management accountants focus on providing internal financial information for decision-making within organizations. Key terms in this field include cost behavior analysis, budgeting, varianceanalysis, cost-volume-profit analysis, and relevant costing. A thorough understanding of these terms is necessary for candidates to demonstrate their competence in management accounting.Auditing is yet another crucial area in the accounting profession. Auditors ensure that financial statements are accurate and reliable. Candidates should be familiar with terms such as audit risk, materiality, internal control, sampling, and fraud detection. Knowledge of auditing standards and procedures, such as Generally Accepted Auditing Standards (GAAS) and International Standards on Auditing (ISA), is also essential.Taxation is an integral part of the accounting profession, and candidates should be well-versed in tax-related vocabulary. Understanding terms like taxable income, tax deductions, tax credits, tax brackets, and tax exemptions is necessary. Knowledge of tax laws and regulations, such as the Internal Revenue Code (IRC) in the United States, is also vital.Expanding on the professional English vocabulary for the accounting professional qualification exam, it is crucial to provide examples and further explanations of the terms mentioned above. For instance, when discussing financial ratios, candidates should delve into their significance and provide examples of how they are calculated and interpreted. Additionally, real-life case studies can be used to illustrate the practical application of the vocabulary in different accounting scenarios.Furthermore, to enhance the depth and breadth of the content, it is valuable to include additional background information and content expansion where applicable. This could involve discussing recent developments in accounting standards, such as the adoption of InternationalFinancial Reporting Standards (IFRS) by various countries or the impact of digital transformation on the accounting profession. Including these details showcases the candidate's understanding of the broader context in which accounting operates.In conclusion, mastering professional English vocabulary is pivotal for success in the accounting professional qualification exam. A solid foundation in financial accounting, management accounting, auditing, and taxation terminology is essential. Candidates should aim to provide detailed discussions, further explanations, and practical examples of the vocabulary to demonstrate their understanding and readiness to enter the professional accounting field.。

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1 AAA 美国会计学会2 Abacus 《算盘》杂志3 abacus 算盘4 Abandonment 废弃,报废;委付5 abandonment value 废弃价值6 abatement ①减免②冲销7 ability to service debt 偿债能力8 abnormal cost 异常成本9 abnormal spoilage 异常损耗10 above par 超过票面价值11 above the line 线上项目12 absolute amount 绝对数,绝对金额13 absolute endorsement 绝对背书14 absolute insolvency 绝对无力偿付15 absolute priority 绝对优先求偿权16 absolute value 绝对值17 absorb 摊配,转并18 absorption account 摊配账户,转并账户19 absorption costing 摊配成本计算法20 abstract 摘要表21 abuse 滥用职权22 abuse of tax shelter 滥用避税项目23 ACCA 特许公认会计师公会24 accelerated cost recovery system 加速成本收回制度25 accelerated depreciation method 加速折旧法,快速折旧法26 acceleration clause 加速偿付条款,提前偿付条款27 acceptance ①承兑②已承兑票据③验收28 acceptance bill 承兑票据29 acceptance register 承兑票据登记簿30 acceptance sampling 验收抽样31 access time 存取时间32 accommodation 融通33 accommodation bill 融通票据34 accommodation endorsement 融通背书35 account ①账户,会计科目②账簿,报表③账目,账项④记账36 accountability 经营责任,会计责任37 accountability unit 责任单位38 Accountancy 《会计》杂志39 accountancy 会计40 accountant 会计员,会计师41 accountant general 会计主任,总会计42 accounting in charge 主管会计师43 accountant,s legal liability 会计师的法律责任44 accountant,s report 会计师报告45 accountant,s responsibility 会计师职责46 account form 账户式,账式47 accounting ①会计②会计学48 accounting assumption 会计假定,会计假设49 accounting basis 会计基准,会计基本方法50 accounting changes 会计变更51 accounting concept 会计概念52 accounting control 会计控制53 accounting convention 会计常规,会计惯例54 accounting corporation 会计公司55 accounting cycle 会计循环56 accounting data 会计数据57 accounting doctrine 会计信条58 accounting document 会计凭证59 accounting elements 会计要素60 accounting entity 会计主体,会计个体61 accounting entry 会计分录62 accounting equation 会计等式63 accounting event 会计事项64 accounting exposure 会计暴露,会计暴露风险65 accounting firm 会计事务所66 Accounting Hall of Fame 会计名人堂67 accounting harmonization 会计协调化68 accounting identity 会计恒等式69 accounting income 会计收益70 accounting information 会计信息71 accounting information system 会计信息系统72 accounting internationalization 会计国际化73 accounting journals 会计杂志74 accounting legislation 会计法规75 accounting manual 会计手册76 accounting objective 会计目标77 accounting period 会计期78 accounting policies 会计政策79 accounting postulate 会计假设80 accounting practice 会计实务81 accounting principle 会计原则82 Accounting Principle Board 会计原则委员会83 accounting procedures 会计程序84 accounting profession 会计职业,会计专业85 accounting rate of return 会计收益率86 accounting records 会计记录,会计簿籍87 Accounting Review 《会计评论》88 accounting rules 会计规则89 Accounting Series Release 《会计公告文件》90 accounting service 会计服务91 accounting software 会计软件92 accounting standard 会计标准,会计准则93 accounting standardization 会计标准化94 Accounting Standards Board 会计准则委员会(英)95 Accounting Standards Committee 会计准则委员会(英)96 accounting system ①会计制度②会计系统97 accounting technique 会计技术98 accounting theory 会计理论99 accounting transaction 会计业务,会计账务100 Accounting Trend and Techniques 《会计趋势和会计技术》101 accounting unit 会计单位102 accounting valuation 会计计价103 accounting year 会计年度104 accounts 会计账簿,会计报表105 account sales 承销清单,承销报告单106 accounts payable 应付账款107 accounts receivable 应收账款108 accounts receivable aging schedule 应收账款账龄分析表109 accounts receivable assigned 已转让应收账款110 accounts receivable collection period 应收账款收款期111 accounts receivable discounted 已贴现应收账款112 accounts receivable financing 应收账款筹资,应收账款融资113 accounts receivable management 应收账款管理114 accounts receivable turnover 应收账款周转率,应收账款周转次数115 accretion 增殖116 accrual basis accounting 应计制会计,权责发生制会计117 accrued asset 应计资产118 accrued expense 应计费用119 accrued liability 应计负债120 accrued revenue 应计收入121 accumulated depreciation 累计折旧122 accumulated dividend 累计股利123 accumulated earnings tax 累积盈余税,累积收益税124 accumulation 累积,累计125 acid test ratio 酸性试验比率126 acquired company 被盘购公司,被兼并公司127 acquisition 购置,盘购128 acquisition accounting 盘购会计129 acquisition cost 购置成本130 acquisition decision 购置决策131 acquisition excess 盘购超支132 acquisition surplus 盘购盈余133 across-the-board 全面调整134 ACT 预交公司税135 act 法案,法规136 action 起诉,诉讼137 active account 活动账户138 active assets 活动资产139 activity 业务活动,作业140 activity account 作业账户141 activity accounting 作业会计142 activity ratio 业务活动比率143 activity variance 业务活动量差异144 act of bankruptcy 破产法145 act of company 公司法146 act of God 天灾,不可抗力147 actual capital 实际资本148 actual value 实际价值149 actual wage 实际工资150 added value 增值151 added value statement 增值表152 added value tax 增值税153 addition 增置,扩建154 additional depreciation 附加折旧,补提折旧155 additional paid-in capital 附加实缴资本156 additional tax 附加税157 adequate disclosure 充分披露158 adjunct account 附加账户159 adjustable-rate bond 可调整利率债券160 adjusted gross income 调整后收益总额,调整后所得总额161 adjusted trial balance 调整后试算表162 adjusting entry 调整分录163 adjustment 调整164 adjustment account 调整账户165 adjustment bond 调整债券166 administrative accounting 行政管理会计167 administrative budget 行政管理预算168 administrative expense 行政管理费用169 ADR 资产折旧年限幅度170 ad valorem tax 从价税171 advance 预付款,垫付款172 advance corporation tax 预交公司税173 advances from customers 预收客户款174 advance to suppliers 预付货款175 adventure 投机经营,短期经营176 adverse opinion 反面意见,否定意见177 adverse variance 不利差异,逆差178 advisory services 咨询服务179 affiliated company 联营公司180 affiliation 联营181 after closing trial balance 结账后试算表182 after cost 售后成本183 after date 出票后兑付184 after sight 见票后兑付185 after-tax 税后186 AGA 政府会计师联合会187 age 寿命,账龄,资产使用年限188 age allowance 年龄减免189 age analysis 账龄分析190 agency 代理,代理关系191 agency commission 代理佣金192 agency fund 代管基金193 agenda 议事日程,备忘录194 agent 代理商,代理人195 aggregate balance sheet 合并资产负债表196 aggregate income statement 合并损益表197 AGI 调整后收益总额,调整后所得总额198 aging of accounts receivable 应收账款账龄分析199 aging schedule 账龄表200 agio 贴水,折价201 agiotage 汇兑业务,兑换业务202 AGM 年度股东大会203 agreement 协议204 agreement of partnership 合伙协议205 AICPA 美国注册公共会计师协会206 AIS 会计信息系统207 all capital earnings rate 资本总额收益率208 all-inclusive income concept 总括收益概念209 allocation 分摊,分配210 allocation criteria 分配标准211 allotment ①分配,拨付②分配数,拨付数212 allowance ①备抵②折让③津贴213 allowance for bad debts 呆账备抵214 allowance for depreciation 折旧备抵账户215 allowance method 备抵法216 all-purpose financial statement 通用财务报表,通用会计报表217 alpha risk 阿尔法风险,第一种审计风险218 altered check 涂改支票219 alternative accounting methods 可选择性会计方法220 alternative proposals 替代方案,备选方案221 amalgamation 企业合并222 American Accounting Association 美国会计学会223 American depository receipts 美国银行证券存单,美国银行证券托存收据224 American 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225 American option 美式期权226 American Stock Exchange 美国股票交易所227 amortization ①摊销②摊还228 amortized cost 摊余成本229 amount 金额,合计230 amount differ 金额不符231 amount due 到期金额232 amount of 1 dollar 1元的本利和233 analysis 分析234 analyst 分析师235 analytical review 分析性检查236 annual audit 年度审计237 annual closing 年度结账238 annual general meeting 年度股东大会239 annualize 按年折算240 annualized net present value 折算年度净现值241 annual report 年度报告242 annuity 年金243 annuity due 期初年金244 annuity in advance 预付年金245 annuity in arrears 迟付年金246 annuity method of depreciation 年金折旧法247 antedate 填早日期248 anticipation 预计,预列249 anti-dilution clause 防止稀释条款250 anti-pollution investment 消除污染投资251 anti-profiteering tax 反暴利税252 anti-tax avoidance 反避税253 anti-trust legislation 反拖拉斯立法254 A/P 应付账款255 APB 会计原则委员会256 APB Opinion 《会计原则委员会意见书》257 Application 申请,申请书258 applied overhead 已分配间接费用259 appraisal 估价260 appraisal capital 评估资本261 appraisal surplus 估价盈余262 appraiser 估价员,估价师263 appreciation 增值264 appropriated retained earnings 已拨定留存收益,已指定用途留存收益265 appropriation 拨款,指拨经费266 appropriation account ①拨款账户②留存收益分配账户267 appropriation budget 拨款预算268 approval 核定,审批269 approved account 核定账户270 approved bond 核定债券271 A/R 应收账款272 arbitrage 套利,套汇273 arbitrage transaction 套利业务,套汇业务274 arbitration 仲裁,公断275 arithmetical error 算术误差276 arm,s-length price 正常价格,公正价格277 arm,s-length transaction 一臂之隔交易,正常交易278 ARR 会计收益率279 arrears ①拖欠,欠款②迟付280 arrestment 财产扣押281 Authur Anderson & Co. 约瑟?安德森会计师事务所,安达信会计师事务所282 article 文件条文,合同条款283 articles of incorporation 公司章程284 articles of partnership 合伙契约285 articulate 环接286 articulated concept 环接观念287 artificial intelligence 人工智能288 ASB 审计准则委员会289 ASE 美国股票交易所290 Asian Development Bank 亚洲开发银行291 Asian dollar 亚洲美元292 asking price 索价,卖方报价293 assessed value 估定价值294 assessment ①估定,查定②特别税捐,特别摊派税捐295 asset 资产296 asset cover 资产担保,资产保证297 asset depreciation range 资产折旧年限幅度298 asset-liability view 资产—负债观念299 asset quality 资产质量300 asset retirement 资产退役,资产报废301 asset revaluation 资产重估价302 asset stripping 资产剥离,资产拆卖303 asset structure 资产结构304 asset turnover 资产周转率305 asset valuation 资产计价306 assignment of accounts receivable 应收账款转让307 associated company 联属公司,附属公司308 Association of Government Accounting 政府会计师协会309 assumed liability 承担债务,承付债务310 AT 税后311 at cost 按成本312 at par 按票面额,平价313 at sight 见票兑付,即期兑付314 attached account 被查封账户315 attachment 扣押,查封316 attest 证明,验证317 attestation 证明书,鉴定书318 audit 审核,审计319 auditability 可审核性320 audit committee 审计委员会321 audit coverage 审计范围322 audited financial statement 审定财务报表,审定会计报表323 audit evidence 审计证据,审计凭证324 Audit Guides 《审计指南》325 auditing ①审计②审计学326 auditing procedure 审计程序327 auditing process 审计过程328 auditing standard 审计标准,审计准则329 Auditing Standards Board 审计准则委员会330 Auditor 审计员,审计师331 auditor general 审计主任,总审计332 auditor,s legal liability 审计师法律责任333 auditor,s opinion 审计师意见书334 auditor,s report 审计师报告,查账报告335 audit program 审计工作计划336 audit report 审计报告337 audit risk 审计风险338 audit sampling 审计抽样339 audit software 审计软件340 audit test 审计抽查341 audit trail 审计脉络,审计线索342 audit working paper 审计工作底稿343 authorized capital stock 核定股本,法定股本344 automated clearing house 自动票据交换所345 automated teller machine 自动取款机346 automatic transfer service 自动转账服务347 available asset 可用资产348 available inventory 可用存货349 average balance 平均余额350 average collection period 平均收款期351 average cost 平均成本352 average-cost method 平均成本法353 average inventory 平均存货,平均库存354 average life 平均寿命,平均使用年限355 average payment period (of accounts payable) 应付账款平均付款期356 average rate of return 平均收益率357 averages 股票价格平均指数358 avoidable cost 可避免成本359 back charge 欠费费用360 back date 倒填日期,填早日期361 backed bill 背书票据362 back-end load 后期负担363 backer ①票据担保人②财务支持人364 backlog depreciation 欠提折旧365 back order 欠交订货366 back pay 欠付工资367 back tax 欠交税款368 back-to-back credit 对开信用证369 back-to-back loan 对销贷款370 back wardation 倒价371 backward integration 逆向合并372 bad check 空头支票373 bad debt 呆账,呆账账户374 bad debt account 呆账账户375 bad debt expense 呆账费用376 bad debt ratio 呆账比率377 bad debt recovery 呆账收回378 bailment 寄销,寄托379 bailout 抽资380 bailout period 投资返还期381 balance ①余额②平衡382 balance budget 平衡预算383 balance due 结欠余额384 balance fund 平衡基金385 balance of account 账户余额386 balance of payment 国际收支差额387 balance of retained earnings 留存收益余额388 balance sheet 资产负债表389 balance sheet account 资产负债表账户390 balance sheet analysis 资产负债表分析391 balance sheet audit 资产负债表审计392 balance sheet date 结账日期393 balance sheet ratio 资产负债表比率394 balance sheet total 资产负债表总额395 balloon payment 漂浮式付款396 bank 银行397 bank(er,s) acceptance 银行承兑,银行承兑汇票398 bank balance 银行存款余额399 bankbook 存折400 bank charge 银行手续费401 bank checking account 银行支票账户,银行活期存款账户402 bank confirmation 银行证明信函403 bank credit 银行信用,银行信贷404 bank custody 银行保险库405 bank draft 银行汇票406 banker ①银行家②银行407 bank failure 银行倒闭408 bank loan 银行贷款409 bank overdraft 银行透支410 bank reconciliation statement 银行对账单,银行存款调节表411 bank reference 银行征信信函412 bank run 银行挤兑413 bankruptcy 破产414 bankruptcy act 破产法415 bankruptcy cost 破产成本416 bankruptcy court 破产法院417 bankruptcy prediction 破产判断418 Bankruptcy Reform Act of 1978 1978年破产改革法419 bank transfer 银行汇兑业务,银行转账业务420 bargain ①合同,谈判②廉价货421 bargain money 定金422 bargain purchase option 承租人优先购置权423 bargain renewed option 承租人优先续租权424 bargain sale 廉价销售425 barometers 经济晴雨表,经济指标426 barometers stock 晴雨表股票427 barter 以货易货428 barter transaction 易货业务429 base 基数430 base period 基期431 base price 基价432 base rate 基础利率433 base stock 基础存量434 BASIC 基础语言435 basic earnings per share 每股基础收益436 basis 基准437 basis of accounting 会计基准,会计方法438 basis of taxation 计税基准439 basis point 基点440 basket purchase 整套采购,总价采购441 batch costing 分批成本计算法442 batch processing 分批处理,分批数据处理443 B/D 过次页444 B/E 汇票445 BE analysis 损益分界分析,保本分析446 bear ①承担,负担②卖空者,空头447 bearer 持票人448 bearer bond 不记名债券449 bearer draft 不记名汇票450 bear interest 附息,负担利息451 bear market 熊市,下跌行情452 bear squeeze 榨空头453 beating the market 战胜股市454 before-separation cost 分离前成本455 before-tax income 税前收益456 Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言457 beginning balance 期初余额458 beginning inventory 期初存货459 bellwether security 领头证券,龙头证券460 below par 低于票面价值461 below the line 线下项目462 beneficial interest 受益人权益463 beneficial owner 受益权人464 beneficiary 受益人,受款人,受赔人465 benefit ①效益,利益②福利金,津贴466 benefit-cost analysis 效益成本分析467 benefit-cost ratio 效益成本比率468 benefit fund 福利基金469 benefit in kind 实物福利470 benefit system 职工福利制度471 best-efforts agreement 证券尽力推销协议472 beta coefficient 贝塔系数473 beta risk 贝塔风险,第二种类型误差474 betterment 改造投资,改造工程投资475 B/F 余额承前476 Bias 偏差,偏向性477 bid ①买价②投标478 bid bond 投标保证金479 bid price ①买方出价,买价②投标价格480 big bath 巨额冲销481 Big Board 大证券交易所482 Big Five 五大会计师事务所483 bill ①汇票,票据②通知单,清单③账单,发货票484 billing 开发票,开账单485 billing clerk 开票员486 bill of entry 报关单487 bill of exchange 汇票488 bill of lading 提货单,提单489 bill of materials 用料单490 bill of sales 销货清单,卖据491 bills payable 应付票据492 bills receivable 应收票据493 B/L 提货单494 black market 黑市495 black money 黑钱496 blank bill of lading 不记名提货单497 blank check 空白支票498 blank endorsement 不记名背书499 blanket mortgage 总括抵押500 blanket order 总括订货单501 blanket price 总括价格502 blind entry 失实分录,未加说明的分录503 blind purchase 盲目采购504 blue-chip 蓝筹码股票,热门股票505 blue-sky laws 蓝天法,股票发行控制法506 board chairman 董事长507 board minutes 董事会会议记录508 board of directors 董事会509 board of trade 同业公会,商会510 bond ①债券②保证书,保证金③忠诚保证511 bond conversion 债券兑换512 bond discount 债券折价513 bonded goods 保税货物514 bonded warehouse 保税仓库515 bond financing 债券筹资516 bondholder 债券持有人517 bond indenture 债券信托契约,债券契约518 bonding company 忠诚担保公司519 bond issue cost 债券发行成本520 bond premium 债券溢价521 bond rating 评定债券等级522 bonds outstanding 流通在外债券,未偿付债券523 bonds payable 应付公司债券524 bond yield 债券收益率525 bonus 奖金,红利526 bonus issue 发行红利股527 book ①账簿②账面的③记账528 book audit 账簿审计529 book balance 账面余额530 book inventory 账面存货,账面盘存531 bookkeeper 簿记员,记账员532 bookkeeping ①簿记,记账②簿记学533 book of final entry 终结分录账簿534 book of orginal entry 原始分录账簿535 book profit 账面利润,账面盈利536 book rate of return 账面收益率537 books of accounts 账簿538 book value 账面价值539 book value per share 每股账面价值540 boot 补价541 borrowing 借贷,借款542 borrowing power 借款能力543 bottom line 损益表底线,最终财务成果544 B/R 应收票据545 branch 分支机构,分店546 branch accounting 分支机构会计,分店会计547 branch current account 分支机构往来账户,分店往来账户548 branch ledger 分支机构分类账549 brand name 牌号名称,商标名称550 breach of contract 违约,违反合同551 breach of trust 违反信托552 breakdown 分解,按细目分类553 break-even analysis 损益分界分析,损益平衡分析554 break-even chart 损益分界图表,损益平衡图表555 break-even point 损益分界点,损益平衡点556 break-up value 拆卖价值557 bribes and kickbacks 贿赂和回扣558 bridging loan 过渡性贷款559 British Accounting Association 英国会计学会560 broker 经纪人561 brokerage 经纪人佣金562 brought down 入次页,过次页563 brought forward 承前页564 budget 预算565 budgetary control 预算控制566 budget decision 预算决策567 bugeting 预算编制568 budget management 预算管理569 budget variance 预算差异570 buffer stock 保险库存,缓冲存货571 bull ①买空②买空者,多头572 bullion 金银块,金银条573 bull market 牛市,涨市574 burden 间接费用575 burden rate 间接费用率576 business ①商业,工商业②企业③经营,营业577 business accounting 企业会计578 business barometer 工商业指标579 business combination 企业合并580 business cycle 商业周期,商业循环581 business environment 企业环境582 business failure 经营失败583 business income 企业收益,营业收益584 business risk 经营风险,营业风险585 business segment 企业分部586 business transaction 企业交易,营业业务587 business trust 企业经营信托588 buy and hold decision 购入和持存决策589 buyer,s credit 买方信贷590 buying expense 进货费用591 buyout 收购股权,收购控制股权592 buy over 收买,贿赂593 bylaws 公司章程细则594 by-product 副产品595 CA 特许会计师596 cable transfer 电汇597 calculation 计算598 calculator 计算器599 calendar year 日历年度600 call ①期前偿还,期前兑回②催交股款③买方期权601 callable bond 可提前兑回债券602 callable preferred stock 可提前兑回优先股603 call loan 活期拆放贷款604 call option 股票购买期权605 call premium 提前兑回溢价606 call price 提前兑回价格607 call provision 提前兑回条款608 cancelable lease 可取消租约609 cancelled check 注销支票610 C & F 货价加运费611 C & I 货价加保险费612 capacity ①生产能力②偿债能力613 capacity cost 生产能力成本,经营能力成本614 capacity to borrow 借款能力615 capacity to contract 订约能力,订约资格616 capital 资本金,资本617 capital account 资本账户618 capital addition 资本增置619 capital allowance 资本减免620 capital and liabilities ratio 资本负债比率621 capital appreciation 资本升值622 capital asset 资本性资产623 capital asset pricing model 资本性资产计价模型624 capital authorized 额定资本,法定资本625 capital budget 资本预算626 capital cost 资本成本627 capital deficit 资本亏绌628 capital expenditure 资本支出629 capital gain 资本利得,资本收益630 capital impairment 资本减损631 capital intensive 资本密集632 capital investment 资本投资633 capital investment appraisal 资本投资评价634 capitalization 资本化635 capitalization of earnings 收益资本化636 capitalization of interest 利息资本化637 capitalized value 资本化价值638 capital lease 资本租赁639 capital leverage 资本杠杆作用640 capital loss 资本损失641 capital maintenance concept 资本保持概念,资本维护概念642 capital market 资本市场643 capital market line 资本市场贝塔风险线644 capital outlay 资本支出645 capital-output ratio 资本产值比率646 capital paid-in 实缴股本,投入股本647 capital rationing 资本分配648 capital reorganization 资本改组649 capital reserve 资本公积金650 capital return 资本收益率,投资回收率651 capital stock 股本652 capital stock outstanding 发行股本,流通在外股本653 capital stock premium 股本溢价654 capital stock subscriptions 认购股本655 capital structure 股本结构656 capital structure decision 资本结构决策657 capital surplus 资本盈余658 capital turnover 资本周转率659 capital verification 资本验证,验资660 CAPM 资本性资产计价模型661 carried interest 附带权益662 carry back 结转前期扣减,移前扣减663 carrying cost 置存成本,储存成本664 carrying value ①置存价值②抵押品价值665 carry over ①结转下期扣减,移后扣减②结转库存,滚存量666 CASB 成本会计准则委员会667 cash ①现金②兑现668 cashability 变现能力669 cash account 现金账户670 cash asset 现金资产671 cash audit 现金审计672 cash basis accounting 现金收付制会计,收付实现制会计673 cash bonus 现金红利674 cash break-even analysis 现金损益分界分析675 cash budget 现金预算676 cash cow 现金母牛677 cash deficit 现金亏绌678 cash disbursement journal 现金支出日记账679 cash discount 现金折扣680 cash dividend 现金股利681 cash equivalent 现金等价物682 cash equivalent value 现金等值683 cash flow ①现金流转②现金流量684 cash flow statement 现金流转表,现金流量表685 cash-flow to capital-expenditure ratio 现金流量对资本支出比率686 cash-flow to total-debt ratio 现金流量对负债总额比率687 cash forecast 现金预测688 cashier 出纳员689 cashier,s check 银行本票690 cash in transit 在途现金691 cash journal 现金日记账692 cash on delivery 货到付现693 cash on hand 库存现金694 cash position 现金状况,现金头寸695 cash receipts journal 现金收入日记账696 cash records 现金记录697 cash sale 现金销售698 cash shortages and overages 现金缺溢699 cash statement 现金报表700 cash turnover ratio 现金周转率701 cash with order 现金订货,订货现金702 casting 加总,合计703 casual audit 临时审计704 CBA 成本效益分析705 CCA 现时成本会计706 CD 存款单707 ceiling 最高限额708 ceiling price 最高限价709 central bank 中央银行710 centralization 集中经营,集权711 certainty 确定性712 certainty decision 确定性决策713 certainty equivalent 确定等值714 certainty equivalent coefficient 确定等值系数715 certificate of capital verification 验资证明书716 certificate of deposit 存款单717 certificate of incorporation 公司登记执照,公司注册证书718 certificate of indebtedness 借据719 certificate of protest 拒付证明书720 certified accountant 注册会计师721 certified check 保付支票722 certified data processor 注册数据处理师723 certified financial planners 注册财务计划师724 certified financial statement 已审核财务报表,已审核会计报表725 certified information system auditor 注册信息系统审计师726 certified internal auditor 注册内部审计师727 certified management accountant 注册管理会计师728 certified public accountant 注册公共会计师729 certifying officer 签付员730 chain discount 连锁折扣731 chain liquidation 连续清算732 chairman of the board of director 董事长733 chairman,s report 董事长报告734 change fund 找零备用金735 changing prices accounting 物价变动会计736 charge ①费用②借记,借项③赊账④留置权737 charge account 赊账,赊账账户738 charge and discharge statement 信托财产(或遗产)收支报表739 charge card 付款卡740 charge off 注销741 charge sale 赊销742 charter 执照,许可证743 chartered accountant 特许会计师744 chartered financial analyst 特许财务分析师745 charted financial consultant 特许财务咨询师,特许财务顾问746 chartist 图表分析专家747 chart of accounts 账户分类表,会计科目表748 chattel 动产749 chattel mortgage 动产抵押750 check ①支票②检查,核对751 check and balance system 制约平衡制度,制衡制度752 check cleaning 支票交换753 checking account 支票账户,活期存款账户754 check register 支票登记簿755 check verification 支票验证756 chief accountant 总会计,会计主任757 chief auditor 总审计,审计主任758 chief cashier 总出纳,出纳主任759 chief financial officer 财务总裁,财务总经理760 CHIPS 票据交换所银行内部支付系统761 chronological book 序时账簿762 CIF 到岸价格763 circularization 发函询证764 circulating asset 流动资产765 circulating capital 流动资本,流动资金766 claim 索赔767 classification of accounts 账户分类表768 classification of assets 资产分类769 classification of liabilities 负债分类770 classification of stockholders, equity 股东产权分类771 classified common stock 分类普通股772 classified trial balance 分类试算表773 claw back 追回税款774 clean ①不附带保留条件②不附其他单据③不附利息775 clean bill of exchange 光票汇票776 clean letter of credit 光票信用证777 clearance ①结关,报关②票据交换,清算③清仓778 clearance agent 报关结算代理商779 clearance sale 清仓减价销售780 clearing ①票据交换②结算781 clearing account ①暂记账户,过渡账户②票据交换往来账户782 clearing house 票据交换所783 clear-up cause 清理条款784 clerical error 笔误,记账错误785 clerk 办事员,职员786 client 客户,委托人787 closed account 已结账账户788 closed-end mutual fund 固定股份互助基金投资公司789 closely-held company 不公共招股公司790 closely-held corporation 不公共招股公司791 closing ①结账②收盘792 closing adjustment 结账调整,决算调整793 closing balance 期末余额794 closing date 结账日期,截止日期795 closing entry 结账分录796 closing price 收盘价格797 closing trial balance 结账试算表798 CM 贡献毛利,贡献毛益799 CMA 注册管理会计师800 CML 资本市场贝塔风险线801 COBOL 普通商业用语802 code ①代号,代码②法规,守则803 Code of Professional Ethics 《职业道德守则》804 coding 编码805 coding clerk 编码员806 coding of accounts 账户编码807 co-financing 共同融资808 coin 硬币809 coinsurance clause 共同保险条款810 collateral 抵押品,担保品811 collateral bond 抵押品担保债券,动产担保债券812 collateral loan 抵押品担保贷款813 collectibles 收藏物814 collection agency 收账代理商815 collection period 收款期816 collective policy 收账政策817 collusion 串通舞弊818 columnar journal 多栏式日记账819 combination 企业合并820 combined financial statement 合并财务报表,合并会计报表821 combined journal and ledger 合并日记分类账,日记总账822 comfort letter 安慰信函823 commercial bank 商业银行824 commercial bill 商业汇票825 commercial credit 商业信用826 commercial law 商法827 commercial paper ①商业票据②流通票据828 commission 佣金,手续费829 commitment ①承诺付款②承诺贷款830 commitment fee 承诺费831 commodity 商品,货物832 commodity exchange 商品交易所833 Common Business Oriented Language 普通商业语言834 common cost 共同成本835 common dollar 等值美元836 common-size statement 共同尺度报表837 common stock 普通股838 common stock equivalent 等同普通股839 Common Stock Index 普通股股票价格指数840 community of interest 共同权益,共同权益集团841 commuted value 折算价值842 company 公司843 company director 公司董事长844 company finance 公司财务845 company law 公司法846 company reserve 公司公积金847 company tax 公司税848 comparability 可比性849 comparative accounting 比较会计,比较会计学850 comparative statement 比较财务报表,比较会计报表851 compensating balance 补偿性存款额,存货抵销余额852 compensating errors 抵销性错误853 compensation ①报酬②补偿,赔偿854 compensatory stock option 补偿性购股权855 competitive bidding 竞争性投标856 compilation of financial statement 编辑财务报表,编辑会计报表857 complete audit 全部审计858 complete cycle costs 全部周期成本859 completed contract method 全部完工法860 complete transaction 完整经济业务861 complex capital structure 复杂资本结构862 complex information processing 复杂信息处理863 compliance audit 符合规章审计864 compliance test 符合规章抽查,符合性抽查865 composite break-even point 综合损益分界点866 composite depreciation 综合折旧867 composition 偿债协议,债务和解868 compound amount of 1 dollar 1元的复利终值,1元的本利和869 compound discount 复贴现,复折现870 compound entry 复合分录871 compound interest 复利872 compound interest method of depreciation 复利折旧法873 compound value 复利值874 comprehensive audit 综合审计875 comprehensive budget 综合预算876 comprehensive income 综合收益877 comptroller 审计长,主计长878 Comptroller General 总审计长879 compulsory audit 强制审计880 compulsory liquidation 强制清算881 COMPUSTAT 电子计算机会计数据库882 computed price 推算价格883 computer 电子计算机884 computer-aided audit 电子计算机辅助审计885 computer-aided financial management 电子计算机辅助财务管理886 computer conferencing 电子计算机会议887 computer fraud 电子计算机舞弊888 computerized accounting 电算会计化889 computer network 电子计算机网络,电子计算机互联网络890 computer software 电子计算机软件891 concealment 隐瞒,匿报892 concept 概念893 conceptual framework 概念构架,概念体系894 concern 企业,商号895 concession ①特许,特许权②折让,优惠896 condensed balance sheet 简明资产负债表897 condensed income statement 简明损益表898 conditional acceptance 附加条件承兑899 conditional bond 附条件债券900 confidential information 机密信息,机密资料901 confirmation letter 询证信函,查证信函902 confirmed letter of credit 保兑信用证903 confiscated goods 没收货物,充公货物904 confiscation 没收,充公905 conflict of interest 公私利益冲突,借公营私906 conglomerate combination 跨行业企业合并907 conglomerate company 跨行业公司,集团公司908 conglomerate financial statement 集团公司财务报表,集团公司会计报表909 conservatism ①保守性②稳健性910 consignment 寄销,寄托911 consignment account 寄销账户912 consistency 一致性913 consolidated financial statement 合并财务报表,合并会计报表914 consolidation 创立合并915 consolidation goodwill 合并商誉916 consortium 国际财团,国际银团917 consortium project 国际财团投资项目918 constant price 不变价格919 constant purchase power accounting 不变购买力会计920 constituent company 子公司,成员公司921 construction contract accounting 建筑合同会计922 construction work in process 在建工程。