会计英语词汇大全2万条(词典级)
标准会计英语词汇大全(完整)
标准会计英语词汇大全(完整)AAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment "废弃,报废;委付" abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount "绝对数,绝对金额" absolute endorsement绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb "摊配,转并" absorption account "摊配账户,转并账户"absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method "加速折旧法,快速折旧法" acceleration clause "加速偿付条款,提前偿付条款" acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account "①账户,会计科目②账簿,报表③账目,账项④记账" accountability "经营责任,会计责任" accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant "会计员,会计师"accountant general "会计主任,总会计" accounting in charge 主管会计师"accountant,s legal liability " 会计师的法律责任"accountant,s report "会计师报告"accountant,sresponsibility " 会计师职责account form "账户式,账式"accounting ①会计②会计学accounting assumption "会计假定,会计假设"accounting basis "会计基准,会计基本方法"accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention "会计常规,会计惯例"accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity "会计主体,会计个体" accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure "会计暴露,会计暴露风险"accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization会计国际化accounting journals会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession "会计职业,会计专业"accounting rate of return 会计收益率accounting records "会计记录,会计簿籍"Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard "会计标准,会计准则" accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee 会计准则委员会(英) accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction "会计业务,会计账务"Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts "会计账簿,会计报表"account sales "承销清单,承销报告单" accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing "应收账款筹资,应收账款融资" accounts receivable management 应收账款管理accounts receivable turnover "应收账款周转率,应收账款周转次数"accretion 增殖accrual basis accounting "应计制会计,权责发生制会计" accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax "累积盈余税,累积收益税" accumulation "累积,累计"acid test ratio 酸性试验比率acquired company "被盘购公司,被兼并公司"acquisition "购置,盘购"acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act "法案,法规" action "起诉,诉讼" active account 活动账户active assets 活动资产activity "业务活动,作业"activity account 作业账户activity accounting作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God "天灾,不可抗力"actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition "增置,扩建" additional depreciation "附加折旧,补提折旧" additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income "调整后收益总额,调整后所得总额" adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance "预付款,垫付款"advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure "投机经营,短期经营"adverse opinion "反面意见,否定意见" adverse variance "不利差异,逆差" advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age "寿命,账龄,资产使用年限"age allowance 年龄减免age analysis 账龄分析agency "代理,代理关系"agency commission 代理佣金agency fund 代管基金agenda "议事日程,备忘录"agent "代理商,代理人"aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI "调整后收益总额,调整后所得总额" aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio "贴水,折价" agiotage "汇兑业务,兑换业务"AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earningsrate 资本总额收益率all-inclusive income concept 总括收益概念allocation "分摊,分配"allocation criteria 分配标准allotment "①分配,拨付②分配数,拨付数" allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement "通用财务报表,通用会计报表" alpha risk "阿尔法风险,第一种审计风险" altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals "替代方案,备选方案"amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts "美国银行证券存单,美国银行证券托存收据"American Institute of Certified PublicAccountants "美国注册会计师协会,美国注册公共会计师协会" American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount "金额,合计" amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation "预计,预列"anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application "申请,申请书" applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser "估价员,估价师" appreciation 增值appropriated retained earnings "已拨定留存收益,已指定用途留存收益"appropriation "拨款,指拨经费" appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval "核定,审批"approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage "套利,套汇"arbitrage transaction "套利业务,套汇业务"arbitration "仲裁,公断"arithmetical error 算术误差"arm,s-length price " "正常价格,公正价格""arm,s-length transaction " "一臂之隔交易,正常交易" ARR 会计收益率arrears "①拖欠,欠款②迟付"arrestment 财产扣押Authur Anderson & Co. "约瑟•安德森会计师事务所,安达信会计师事务所"article "文件条文,合同条款"articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price "索价,卖方报价"assessed value 估定价值assessment "①估定,查定②特别税捐,特别摊派税捐"asset 资产asset cover "资产担保,资产保证"asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement "资产退役,资产报废" asset revaluation 资产重估价asset stripping "资产剥离,资产拆卖" asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company "联属公司,附属公司"Association of Government Accounting 政府会计师协会assumed liability "承担债务,承付债务" AT 税后at cost 按成本at par "按票面额,平价"at sight "见票兑付,即期兑付"attached account 被查封账户attachment "扣押,查封"attest "证明,验证" attestation "证明书,鉴定书"audit "审核,审计" auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement "审定财务报表,审定会计报表" audit evidence "审计证据,审计凭证"Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard "审计标准,审计准则" Auditing Standards Board 审计准则委员会Auditor "审计员,审计师"auditor general "审计主任,总审计" "auditor,s legalliability " 审计师法律责任"auditor,s opinion "审计师意见书"auditor,s report " "审计师报告,查账报告" audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail "审计脉络,审计线索"audit working paper 审计工作底稿authorized capital stock "核定股本,法定股本"automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost平均成本average-cost method 平均成本法average inventory "平均存货,平均库存"average life "平均寿命,平均使用年限" average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本back charge 欠费费用back date "倒填日期,填早日期"backed bill 背书票据back-end load 后期负担backer ①票据担保人②财务支持人backlog depreciation欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt "呆账,呆账账户"bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment "寄销,寄托"bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行"bank(er,s) acceptance " "银行承兑,银行承兑汇票"bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account "银行支票账户,银行活期存款账户" bank confirmation 银行证明信函bank credit "银行信用,银行信贷"bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement"银行对账单,银行存款调节表" bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产改革法bank transfer "银行汇兑业务,银行转账业务"bargain "①合同,谈判②廉价货"bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers "经济晴雨表,经济指标" barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting "会计基准,会计方法"basis of taxation 计税基准basis point 基点basket purchase "整套采购,总价采购" batch costing 分批成本计算法batch processing "分批处理,分批数据处理"B/D 过次页B/E 汇票BE analysis "损益分界分析,保本分析" bear "①承担,负担②卖空者,空头"bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest "附息,负担利息"bear market "熊市,下跌行情"bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code "基础语言,初学者通用符号指令语言"beginning balance 期初余额beginning inventory 期初存货bellwether security "领头证券,龙头证券"below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary "受益人,受款人,受赔人" benefit "①效益,利益②福利金,津贴" benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk "贝塔风险,第二种类型误差" betterment "改造投资,改造工程投资"B/F 余额承前Bias "偏差,偏向性" bid ①买价②投标bid bond 投标保证金bid price "①买方出价,买价②投标价格"big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill "①汇票,票据②通知单,清单③账单,发货票"billing "开发票,开账单"billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading "提货单,提单"bill of materials 用料单bill of sales "销货清单,卖据"bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry "失实分录,未加说明的分录" blind purchase 盲目采购blue-chip "蓝筹码股票,热门股票"blue-sky laws "蓝天法,股票发行控制法" board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade "同业公会,商会"bond "①债券②保证书,保证金③忠诚保证" bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture "债券信托契约,债券契约"bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding "流通在外债券,未偿付债券"bonds payable 应付公司债券bond yield 债券收益率bonus "奖金,红利" bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory "账面存货,账面盘存" bookkeeper "簿记员,记账员" bookkeeping "①簿记,记账②簿记学" book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit "账面利润,账面盈利"book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing "借贷,借款"borrowing power 借款能力bottom line "损益表底线,最终财务成果" B/R 应收票据branch "分支机构,分店"branch accounting "分支机构会计,分店会计"branch current account "分支机构往来账户,分店往来账户" branch ledger 分支机构分类账brand name "牌号名称,商标名称" breach of contract "违约,违反合同" breach of trust 违反信托breakdown "分解,按细目分类"break-even analysis "损益分界分析,损益平衡分析"break-even chart "损益分界图表,损益平衡图表"break-even point "损益分界点,损益平衡点"break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down "入次页,过次页" brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock "保险库存,缓冲存货"bull "①买空②买空者,多头"bullion "金银块,金银条"bull market "牛市,涨市"burden 间接费用burden rate 间接费用率business "①商业,工商业②企业③经营,营业"business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle "商业周期,商业循环" business environment 企业环境business failure 经营失败business income "企业收益,营业收益" business risk "经营风险,营业风险" business segment 企业分部business transaction "企业交易,营业业务"business trust 企业经营信托buy and hold decision 购入和持存决策"buyer,s credit " 买方信贷buying expense 进货费用buyout "收购股权,收购控制股权"buy over "收买,贿赂"bylaws 公司章程细则by-product 副产品CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call "①期前偿还,期前兑回②催交股款③买方期权"callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①生产能力②偿债能力capacity cost "生产能力成本,经营能力成本"capacity to borrow 借款能力capacity to contract "订约能力,订约资格"capital "资本金,资本"capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model 资本性资产计价模型capital authorized "额定资本,法定资本" capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain "资本利得,资本收益" capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal 资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept "资本保持概念,资本维护概念" capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in "实缴股本,投入股本" capital rationing 资本分配capital reorganization 资本改组capital reserve 资本公积金capital return "资本收益率,投资回收率" capital stock 股本capital stock outstanding "发行股本,流通在外股本" capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本结构capital structure decision 资本结构决策capital surplus 资本盈余capital turnover 资本周转率capital verification "资本验证,验资" CAPM 资本性资产计价模型carried interest 附带权益carry back "结转前期扣减,移前扣减" carrying cost "置存成本,储存成本" carrying value ①置存价值②抵押品价值carry over "①结转下期扣减,移后扣减②结转库存,滚存量" CASB 成本会计准则委员会cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting "现金收付制会计,收付实现制会计" cash bonus 现金红利cash break-even analysis 现金损益分界分析cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement "现金流转表,现金流量表"cash-flow to capital-expenditure ratio 现金流量对资本支出比率cash-flow to total-debt ratio 现金流量对负债总额比率cash forecast 现金预测cashier 出纳员"cashier,s check " 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position "现金状况,现金头寸"cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金销售cash shortages and overages 现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order "现金订货,订货现金" casting "加总,合计" casual audit 临时审计CBA 成本效益分析CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization "集中经营,集权" certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalent coefficient 确定等值系数certificate of capital verification 验资证明书certificate of deposit 存款单certificate ofincorporation "公司登记执照,公司注册证书"certificate of indebtedness 借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处理师certified financial planners 注册财务计划师certified financial statement "已审核财务报表,已审核会计报表"certified information system auditor 注册信息系统审计师certified internal auditor 注册内部审计师certified management accountant 注册管理会计师certified public accountant 注册公共会计师certifying officer 签付员chain discount 连锁折扣chain liquidation 连续清算chairman of the board of director 董事长"chairman,s report "董事长报告change fund 找零备用金changing prices accounting 物价变动会计charge "①费用②借记,借项③赊账④留置权" charge account "赊账,赊账账户"charge and discharge statement 信托财产(或遗产)收支报表charge card 付款卡charge off 注销charge sale 赊销charter "执照,许可证"chartered accountant 特许会计师chartered financial analyst 特许财务分析师charted financial consultant "特许财务咨询师,特许财务顾问" chartist 图表分析专家chart of accounts "账户分类表,会计科目表" chattel 动产chattel mortgage 动产抵押check "①支票②检查,核对"check and balance system "制约平衡制度,制衡制度"check cleaning 支票交换checking account "支票账户,活期存款账户"check register 支票登记簿check verification 支票验证chief accountant "总会计,会计主任" chief auditor "总审计,审计主任"chief cashier "总出纳,出纳主任"chief financial officer "财务总裁,财务总经理"CHIPS 票据交换所银行内部支付系统chronological book 序时账簿CIF 到岸价格circularization 发函询证circulating asset 流动资产circulating capital "流动资本,流动资金" claim 索赔classification of accounts 账户分类表classification of assets 资产分类classification of liabilities 负债分类"classification of stockholders, equity "股东产权分类classified common stock 分类普通股classified trial balance 分类试算表claw back 追回税款clean ①不附带保留条件②不附其他单据③不附利息clean bill of exchange 光票汇票clean letter of credit 光票信用证clearance "①结关,报关②票据交换,清算③清仓"clearance agent 报关结算代理商clearance sale 清仓减价销售clearing ①票据交换②结算clearing account "①暂记账户,过渡账户②票据交换往来账户" clearing house 票据交换所clear-up cause 清理条款clerical error "笔误,记账错误"clerk "办事员,职员" client "客户,委托人" closed account 已结账账户closed-end mutual fund 固定股份互助基金投资公司closely-held company 不公共招股公司closely-held corporation 不公共招股公司closing ①结账②收盘closing adjustment "结账调整,决算调整"closing balance 期末余额closing date "结账日期,截止日期" closing entry 结账分录closing price 收盘价格closing trial balance 结账试算表CM "贡献毛利,贡献毛益"CMA 注册管理会计师CML 资本市场贝塔风险线COBOL 普通商业用语code "①代号,代码②法规,守则"Code of Professional Ethics 《职业道德守则》coding 编码coding clerk 编码员coding of accounts 账户编码co-financing 共同融资coin 硬币coinsurance clause 共同保险条款collateral "抵押品,担保品"collateral bond "抵押品担保债券,动产担保债券"collateral loan 抵押品担保贷款collectibles 收藏物collection agency 收账代理商collection period 收款期collective policy 收账政策collusion 串通舞弊columnar journal 多栏式日记账combination 企业合并combined financial statement "合并财务报表,合并会计报表"combined journal and ledger "合并日记分类账,日记总账" comfort letter 安慰信函commercial bank 商业银行commercial bill 商业汇票commercial credit 商业信用commercial law 商法commercial paper ①商业票据②流通票据commission "佣金,手续费" commitment ①承诺付款②承诺贷款commitment fee 承诺费commodity "商品,货物" commodity exchange 商品交易所Common Business Oriented Language 普通商业语言common cost 共同成本common dollar 等值美元common-size statement 共同尺度报表common stock 普通股common stock equivalent 等同普通股Common Stock Index 普通股股票价格指数community of interest "共同权益,共同权益集团"commuted value 折算价值company 公司company director 公司董事长company finance 公司财务company law 公司法company reserve 公司公积金company tax 公司税comparability 可比性comparative accounting "比较会计,比较会计学" comparative statement "比较财务报表,比较会计报表" compensating balance "补偿性存款额,存货抵销余额" compensating errors 抵销性错误compensation "①报酬②补偿,赔偿" compensatory stock option 补偿性购股权competitive bidding 竞争性投标compilation of financial statement "编辑财务报表,编辑会计报表"complete audit 全部审计complete cycle costs 全部周期成本completed contract method 全部完工法complete transaction 完整经济业务complex capital structure 复杂资本结构complex information processing 复杂信息处理compliance audit 符合规章审计compliance test "符合规章抽查,符合性抽查"composite break-even point 综合损益分界点composite depreciation 综合折旧composition "偿债协议,债务和解" compound amount of 1 dollar "1元的复利终值,1元的本利和" compound discount"复贴现,复折现" compound entry 复合分录compound interest 复利compound interest method of depreciation 复利折旧法compound value 复利值comprehensive audit 综合审计comprehensive budget 综合预算comprehensive income 综合收益comptroller "审计长,主计长" Comptroller General 总审计长compulsory audit 强制审计compulsory liquidation 强制清算COMPUSTAT 电子计算机会计数据库computed price 推算价格computer 电子计算机computer-aided audit 电子计算机辅助审计computer-aided financial management 电子计算机辅助财务管理computer conferencing 电子计算机会议computer fraud 电子计算机舞弊computerized accounting 电算会计化computer network "电子计算机网络,电子计算机互联网络" computer software 电子计算机软件concealment "隐瞒,匿报"concept 概念conceptual framework "概念构架,概念体系"concern "企业,商号" concession "①特许,特许权②折让,优惠" condensed balance sheet 简明资产负债表condensed income statement 简明损益表conditional acceptance附加条件承兑conditional bond 附条件债券confidential information"机密信息,机密资料" confirmation letter "询证信函,查证信函"confirmed letter of credit 保兑信用证confiscated goods "没收货物,充公货物" confiscation "没收,充公"conflict of interest "公私利益冲突,借公营私"conglomerate combination 跨行业企业合并conglomerate company "跨行业公司,集团公司" conglomerate financial statement "集团公司财务报表,集团公司会计报表" conservatism ①保守性②稳健性consignment "寄销,寄托"consignment account 寄销账户consistency 一致性consolidated financial statement "合并财务报表,合并会计报表" consolidation 创立合并consolidation goodwill 合并商誉consortium "国际财团,国际银团"。
会计专业英语词汇整理
英文顺序Aa set of 一组，一套accelerated depreciation method 加速折旧法access 接近account 账户，会计科目accountability 会计责任accountant 会计人员accounting activity 会计活动accounting control 会计控制accounting cycle 会计循环accounting entity 会计主体accounting equation 会计等式，会计平衡式，会计方程式accounting period 会计期间accounting principle board 会计原则委员会accounting principle 公认会计原则accounting principles board 会计原则委员会accounting process 会计过程，会计处理方法accounting 会计，会计学accounts payable 应付账款accounts receivable 应收账款accrual basis 权责发生制accruals 应计项目accrue 自然累积，计提accrued expense 应计费用，应计未付费用accrued revenue 应计收入，应计未收收入accrued salaries payable 应计未付薪金accumulate 累积accumulated depreciation 累计折旧acquire 并购acquisition 取得active investment 主动投资adding machine 加法机adjusting procedure 调整程序adjustment 调整administrative control 管理控制administrative expense 管理费用advance 预付款advertising expense 广告费advice slip 通知单affiliated company 关联公司affiliated group 联营集团agency 机构，经理人aggregate 合计的aging schedule 账龄分析法align 调准，使成一线，使一致allowance for uncollectible accounts 备抵坏账allowance method 备抵法alternative 可供选择的american institute of certified public accountants 美国注册会计师协会amortization 摊销annual interest rate 年利率annually 每年地apportion 分配，摊配appropriate 适当的，相应的appropriation 分拨approve 批准arrearage 拖欠款arrest 阻止aspect 容貌，样式，表现形式asset turnover 资产周转率asset 资产assignment of responsibility 分派责任assumption 假设assure 保证at a glance 一瞥attorneys' fees 律师事务费attribute 属性attribute 属性auditing 审计auditor 审计员authorization 授权authorized stock 额定股本automated data processing 自动数据处理auxiliary equipment 辅助设备average collection period 平均收帐期average exchange rate 平均汇率Bbad debts expense 坏账费用balance sheet 平衡表，资产负债表bank deposit 银行存款bank reconciliation 银行往来调节表bank statement 银行对账单，银行结单bearer 持票人beginning inventory 期初存货betterment 改良billed price 账单价格board of directors 董事会bonds payable 应付债券，应付公司债book value 账面价值book value 账面价值bookkeeping machine 簿记机brand 商标bring……to light 揭露budgetary accounting 预算会计budgets 预算bundle 束，捆，集合体business venture 企业by means of 利用，依靠，通过Ccalculator 计算器calendar-year 日历年度capital stock 股本carrier 运输业者carrying value 置存价值，账面价值cash basis 收付实现制cash budget 现金预算cash disbursements journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash in bank 银行存款cash on delivery 付款提货cash receipts journal 现金收入日记账cash 现金casualty loss 事故损失category 种类，类目，范畴central processing unit 中央处理单元certified public accountings 注册会计师chart of accounts 账户一览表，会计科目表charter 执照，发给……执照check stub 支票存根check 支票chronological 按时间顺序的claim 要求classification and sorting 分类整理clear 结清，结算，交换票据closing procedure 结帐程序closing rate 期末汇率code letter 代号字母coin 硬币，铸币committee on accounting procedure 会计程序委员会common stock 普通股comparable 可比的，类似的competent personnel 称职的人员complex capital structure 复杂资本结构complexity 复杂性comply with 遵守，遵循concept 概念confer 参见conservation 稳健的consideration 对家，报酬consolidate 合并constructed assets 建造资产consultant 顾问consume 消费contend 坚决主张contingent liability 或有负债continuity of existence 存在的连续性contra account 对抵账户，对销账户control account 控制账户，统驭账户，统制账户convention 惯例convert 转变，变换，兑换convertible debt 可转换债券convertible preferred stock 可转换优先股copyrights 版权copyrights 版权corporation acquisition 公司并购，公司收购corporation 股份有限公司correction of prior period inventory error 前期盘存差错订正cost accounting 成本会计cost method 成本法cost of goods available for sale 可供销售的商品成本cost of goods sold 销货成本，商品销售成本cost structure 成本结构cost-benefit data 成本-效益数据cost-to-retail price percentage 成本对零售价比率court decree 法庭判决cpital contribution 资本投入credit memo 货项通知单，货记通知单credit standing 信用地位，信誉credit term 赊账条件credit 贷记creditor 债权人cross rates 套算汇率cumulative balance 累计余额current asset 流动资产current exchange rate 现行汇率，现时汇率current fair value 现时公允价值current liability 流动负债current rate method 现行汇率法，现时汇率法current ratio 流动比率current-noncurrent method 流动与非流动项目法custodianship 保管工作customary matters 惯常业务customer 顾客cuttings 切削件D datapreparation 数据准备debenture bonds 信用公司债debit memo 借项通知单debit 借机debtor 债务人decision making 决策deferrals 递延项目deferred credit 递延货项deficits 逆差denominate 标价，表述denominator 分母department stores 订货商店depletion 折耗depreciable asset 应折旧资产depreciation expense 折旧费design cost 设计成本design 计划，设计，意图，打算designate 指明remit 汇款，付款detect 发现，察觉deterioration 损坏dilute 稀释，摊薄direct quote 直接标价direct write-off method 直接销账法director 董事会discharge 履行，清偿discount on notes payable 应付票据贴现折价discount 折价discount 折价，贴水discount 贴现，贴现折价discretion 自由决定dishonor 拒付dispose 处置，清理disposition data 清理数据diverse 多宗多样的dividend payable 应付股利dividend payout ratio 每股股利与收益比率，股利支付率dividend yield 每股股利与每股市价比率，股利获取division of labor 分工double-declining-balance method 双倍率递减余额法double-entry bookkeeping system 复式记账法，复式记账系统draft 汇票draw （up）拟好，编好draw up 开立（票据等）drillings 钻孔件Eearning per share 每股收益额earnings per share of common stock 普通股每股收益额earthquake 地震effective interest method 实际利息法elapse 过去electronic data processing system 电子数据处理系统eliminate 消除elimination 抵消，消除ending inventory 期末存货endorse 背书endorsement 背书endorser 背书人engage in 参与entend 把数字转入另一栏，算出……的总金额enter contract 缔结契约enumerate 列举environmental accounting 环境会计equity method 权益法equity ratio 权益比率equivalent 等同的，等同物，当量error correction 差错订正estate 不动产evaluate 评价event 事件excess of par value over amount paid 面值超过缴入资本的部分exchange rate 汇率exclusive privilege 专有权利expedient 权宜的做法expenditure 开支，花费expense 费用expire 满期，耗尽，失效extension 算出或转来的金额extensive 广泛的extraordinary items 非常项目FF.O.B destination 目的地交货，到达站交货F.O.B shipping point 发运地（站）交货face value 面值face value 票面价值factor 代替factor 因素，系数family 类属feasible 行得通的federal income tax withholding payable 应付预扣联邦所得税federal insurance contributions act 联邦社会保险税法federal unemployment compensation tax州失业补贴税federal unemployment tax payable 应付州失业税federal 联邦federal 联邦的fencing 栅栏FICA tax payable 应付联邦社会保险税financial accounting standards board 财务会计准则委员会financial accounting 财务会计financial data 财务数据financial executives 财务经理financial income and expense 财务收益与费用financial position 财务状况financial report 财务报告financial statement（report）财务报表（报告）financial strength 财务实力financing activities 筹资活动，理财活动firm 事务所firm 商行，企业first-in，fist-out 先进先出fiscal year 财务年度fiscal year 财务年度fixed assets 固定资产flow of costs 成本流动flow of goods 商品流动fluctuate 波动footing 总计，总额forecast 预测foreign currency 外币foreign exchange gains or losses 汇兑损益，汇兑利得或损失forward exchange contract 期汇合同forward rate 远期汇率fraction 分数franchise 特许经营权freight collect 货到收运费freight prepaid 运费预付frequency 频繁程度fully diluted earnings per share 每股完全稀释收益额function 职能，作用functional currency 功能货币fund 资金Ggain（loss）on sale of fixed assets 固定资产出售利得（损失）general journal 普通日记账general partnership 一般合伙globalization 全球化going concern 持续经营goodwill 商誉governmental accounting 政府会计governmental and not-for-profit accounting 政府及非盈利组织会计gross profit method of estimating inventories 估计存货的毛利法gross profit on sales 销货毛利gross sales 销货总额net sales 销货净额guide 指南guideline 方针，准则Hhardware 硬件haul 拖运historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率holder 持票人holdings 拥有的财产、股份hospital insurance premiums payable 应付医疗保险费human resources accounting 人力资源会计Iimmune 免受影响的impairment loss 减值损失imprest 预付的，定额预付的，定额备用的in addition to 除……外in contrast to 与此对比，与此相反in order to 为了，借以in place of 代替in sequence 按顺序，依次in short 简言之，总之in the final analysis 归根到底，总之income statement 收益表，损益表income summary 收益汇总，损益汇总income tax payable 应付所得税income tax reporting 所得税申报indirect quote 间接标价individual employee earnings records 雇员个人工薪记录information return 资料申报单information system 信息系统input 投入数额instruction 指令insurance expense 保险费insurance premium 保险费intangible asset 无形资产intangible assets 无形资产intercompany transaction 公司间交易interest allowance 利息补贴interest bearing 计息的interest coverage 利息保障范围interest expense 利息费用interest income 利息收益interim financial statement 中期财务报表interim mechanical check 中间性的手工操作检查intermediate 中间的，居间的internal auditing 内部审计internal control 内部控制international accounting 国际会计inventory turnover 存货周转率investing activities 投资活动investor 投资者invoice register 发票登记薄involve（in）使卷入IOU 借据irregularity 不正当行为issued stock 已发行股本Jjournal 日记账journalize 做分录Kkey-driven equipment 键盘式装置设备Llast-in，first-out 后进新出leasehold 租赁权ledger 分类账legal jurisdiction 法定管辖范围legal restrictions 法律约束liability 负债liability 负债limited partnership 有限合伙liquidation value 清算价值liquidity 变现能力，清偿能力list of checks 支票目录local 地方logic 逻辑判断的logically 合乎逻辑地，理所当然地long-term asset 长期资产loss from doubtful accounts 疑账损失，呆帐损失loss from uncollectible accounts 坏账损失lubrication 加润滑油Mmaintenance 维修majority investor 多数股权投资者，控股投资者majority 多数股权majority-owned company 被控股公司maker 出票人make-up 标价managerial accounting 管理会计manual filing 手工归档manufacturer's identification 制造厂商鉴定书margin of safety 安全边际marital status 婚姻状况market value 市场价值marketable securities 上市证券，有价证券maturity date 到期日measuring unit 计量单位meet 如期偿付merchandising company 商业公司minor parts 次要零件minority interest 少数股权，少数股东权益minority 少数股权misappropriation 挪用miscellaneous expense 杂项费用mix 品种构成model number 型号modern business 现代企业monetary assets and liabilities 货币性资产与负债monetary-nonmonetary method 货币性与非货币性项目法money order 汇票mortgage payable 应付抵押借款mortgage 抵押multinational company 跨国公司Nnatural assets 天然资产necessitate 使成为必须negative goodwill 负商誉negotiable 可流通的neither nor 既不又不net income 净收益net loss 净亏损net purchases 购货净额nominal interest rate 名义利率nongovernment body 非政府机构normal balance 正常余额normal operating cycle 正常经营周期normal rate of return 正常盈利率notes payable 应付票据notes receivable discounted 贴现应收票据notification 通知NSF（not sufficient funds）存款不足numerator 分子Oobjectivity 客观性obligation 义务，债务obsolescence 陈旧，过时office salaries expense 办事人员薪金on demand （票据）即期（支付）one-transaction perspective 单项交易观点，单一交易观点open account 往来账户operating activities 经营活动，营业活动operating expenses 营业费用，经营费用operating results 经营成果operation 经营，操作operational efficiency 经营效率opinion No.17 第17号意见书opposite 在……的对面organization cost 开办费original cost 原始成本other than 除……外，除了outlay 支出outstanding check 未兑付支票outstanding stock 外发股本，为股东持有的股本outstanding 未兑付的overdraft 透支overdrew 透支overtime pay 加班工资owner' equity 业主权益Ppaid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本paper tape output 纸带输出par value 面值parent 母公司participating stock 参与分配的优先股partnership 合伙passive investment 被动投资patent 专利权pay attention to 注意pay envelope 工薪袋pay period 工薪支付期payroll accounting 工薪会计payroll payable 应付工薪payroll register 工薪登记表payroll tax 工薪税payroll 工薪perforate 穿孔于performance report 业绩报告performance 工作成绩，业绩performance 经营业绩periodic inventory system 定期盘存制peripheral equipment 边缘设备perishable 易腐坏的perpetual inventory system 永续盘存制petty cash 零用现金physical inventory counts 实物盘点physical protection 实物保护pipeline 管道plant and equipment 厂场设备plausible 看来有理由的pledge 保证，抵押pluged figure 轧算金额pooling of interest method 权益结合法，权益入股法portray 描述，描绘post 过账，誊账post-closing trial balance 结帐后试算表postdated check 远期支票posting reference 过账备查，过账记号potential 潜力，潜能potential 潜在的，可能的pound sterling 英镑preferable 更可取的preferred dividend coverage 优先股股利保障范围preferred stock 优先股premium 溢价premium 溢价，升水prepaid insurance 预付保险费prescribed managerial policies 规定的管理方针price lists 价目表price-earning ratio 每股市价与收益比率，市盈率primary earnings per share 每股原先收益额principal 主要的private accounting 私人企业会计proceeds 实得收入productivity ratio 生产能力比率profitability 盈利能力programming 程序编制promise 订约，允诺promissory note 本票，期票property tax payable 应付财产税property 动产prospective 预期的，未来的protest fee 拒付证书费public accounting firms 会计师事务所public accounting 公众会计，注册会计师业务public utility 公用事业publisher 出版商punched card 穿孔卡purchase invoice 购货发票purchase method 购买法，购并法purchase order 订货单purchase order 订货单，订购单purchase requisition 请购单purchases discounts 购货折扣purchases journals 购买日记账purchases returns and allowances 购货退让及折扣purchasing department 购货部门Qquick ratio 速动比率quotation 行情表quote 报价Rrate of return on common stockholders' equity 普通股股东权益收益率rate of return 报酬率，盈利率，收益率rates of inflation 通货膨胀率rather than 而不是realizable 可实现的realty agency 房地产经纪人receiving department 收货部门receiving report 收货报告receiving report 收货报告，收货单recognized value 确认价值recommend 推荐，介绍reconciliation method 调节法records of original entry 原始记录簿registration fees 注册费regular rate of pay 正常工资率relate to 与……有关rent expense 租赁费，租金reorder points 再订货点replace 取代replenishment 补充reporting currency 报告货币residual 剩余的resource 资源，资财result 结果，成果retail businesses 零售商店retail price 零售价格retained earnings 留存收益，保留盈利retrieval 追溯return on sales 销售收益率returned item 退回项目revenue 收入reversing entry 转回分录rule of thumb 拇指法则，经验规律running balance 逐笔结记余额Ssalary allowance 薪金补贴sales discounts 销货折扣sales invoice 销货发票sales journal 销货日记账sales on credit terms 赊销sales returns and allowances 销售退回及折让sales salaries expense 销货人员薪金salvage value 残值savings bonds deductions payable 应付购买储蓄债券扣款savings 节约scheme 方案，计划scrutiny 仔细检查secured bonds 有担保债券security/stock exchange 证券交易所segregate 分开segregation 分开selling expenses 销货费用semiannually 半年地serial number 顺序编号service charge 服务费service enterprise 服务业企业sharing agreement 分配协议short-term liquidity 短期偿债能力simple capital structure 简单资本结构sinking fund 偿债基金site 地基social accounting 社会会计software 软件sole proprietorship 独资source document 原始凭证special journal 特种日记账specific identification 具体辨认specific payee 指定收款人spectrum 范围spot rate 即期汇率stampings 冲压件standard 准则state corporation law 州公司法state 州stated value 设定价值statement of cash flows 现金流量表statement of cash flows 现金流量表statement of financial accounting standards 财务会计准则公告statement of owners' equity 业主权益表statement of owners'equity 业主权益表stock dividend to be issued 待发行股票股利stock dividend 股票股利stock options 股票期权stock warrants 认股权stock 存货stockholder 股东stock-option 股票期权storage tank 储存罐storage 存储store fixtures 店面装置store 仓库straight-line method 直线法strta 层，级style-affected 受式样影响的subdivision 分支submit 提交subscription 预订subsidiary company 子公司subsidiary ledger 辅助分类账，明细分类账subsidiary 子公司subtract 减去sum-of-the-year's-digits method 年数总和法sundry items 其他项目supersede 代替，取代supplies' catalogs 供应商商品目录supplies expense 物料用品费supplies on hand 在用物料surface paving 铺筑的路面surplus 顺差susceptible 易受影响的Ttax accounting 税务会计tax returns 纳税申报单temporal method 时态法，时间量度法temporary account 暂时性帐户，过渡性账户temporary accounts 暂时性账户throughout 贯穿trade payable 应付账款trade receivable 应收账款trademark 商标，商标权transaction 交易，会计事项transcribe 抄录transfer 转移transferability 可转移性translation gains and losses 折算损益，折算利得与损失transportation in 购货运费transportation out 销货运费transportation term 运输条件treasury stock 库存股本，库存股份trial balance 试算平衡表，试算表two-column account 两栏式账户two-transactions perspective 两项交易观点U uncollectible accounts expense 坏账费用undistributed earnings 未分配收益，未分配盈利uniform limited partnership act 统一有限合伙法uniform 一致的，均匀的units-of-production method 产量法upkeep 维护，保养utilities expense 公共事业费Vvendor 卖主verification 验证voluntary 自愿的voting share 有表决权股份voucher register 应付凭单登记簿voucher system 应付凭单制Wwage-bracket table 工资-税级表warrant 使有理由wear 磨损weighted average 加权平均withdraw 提取withhold 预扣withholding allowance 预扣折让without recourse 无追索权working capital 营运资本worksheet 工作底表，工作底稿按汉字顺序Amargin of safety 安全边际chronological 按时间顺序的in sequence 按顺序，依次Bentend 把数字转入另一栏，算出……的总金额copyrights 版权office salaries expense 办事人员薪金semiannually 半年地custodianship 保管工作insurance premium 保险费insurance expense 保险费assure 保证pledge 保证，抵押rate of return 报酬率，盈利率，收益率reporting currency 报告货币quote 报价allowance method 备抵法allowance for uncollectible accounts 备抵坏账endorsement 背书endorse 背书endorser 背书人passive investment 被动投资majority-owned company 被控股公司promissory note 本票，期票peripheral equipment 边缘设备liquidity 变现能力，清偿能力make-up 标价denominate 标价，表述acquire 并购fluctuate 波动replenishment 补充estate 不动产irregularity 不正当行为bookkeeping machine 簿记机Cfinancial statement（report）财务报表（报告）financial report 财务报告financial accounting 财务会计statement of financial accounting standards 财务会计准则公告financial accounting standards board 财务会计准则委员会financial executives 财务经理fiscal year 财务年度financial strength 财务实力financial income and expense 财务收益与费用financial data 财务数据financial position 财务状况confer 参见engage in 参与participating stock 参与分配的优先股salvage value 残值store 仓库strta 层，级error correction 差错订正units-of-production method 产量法sinking fund 偿债基金plant and equipment 厂场设备transcribe 抄录paid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本obsolescence 陈旧，过时competent personnel 称职的人员cost-to-retail price percentage 成本对零售价比率cost method 成本法cost accounting 成本会计cost structure 成本结构flow of costs 成本流动cost-benefit data 成本-效益数据programming 程序编制holder 持票人bearer 持票人going concern 持续经营stampings 冲压件financing activities 筹资活动，理财活动publisher 出版商maker 出票人in addition to 除……外other than 除……外，除了storage tank 储存罐dispose 处置，清理punched card 穿孔卡perforate 穿孔于minor parts 次要零件storage 存储stock 存货inventory turnover 存货周转率NSF（not sufficient funds）存款不足continuity of existence 存在的连续性Dcode letter 代号字母in place of 代替factor 代替supersede 代替，取代credit 贷记stock dividend to be issued 待发行股票股利one-transaction perspective 单项交易观点，单一交易观点maturity date 到期日equivalent 等同的，等同物，当量elimination 抵消，消除mortgage 抵押local 地方site 地基earthquake 地震deferred credit 递延货项deferrals 递延项目opinion No.17 第17号意见书enter contract 缔结契约electronic data processing system 电子数据处理系统store fixtures 店面装置purchase order 订货单purchase order 订货单，订购单department stores 订货商店promise 订约，允诺periodic inventory system 定期盘存制director 董事会board of directors 董事会property 动产sole proprietorship 独资short-term liquidity 短期偿债能力contra account 对抵账户，对销账户consideration 对家，报酬majority 多数股权majority investor 多数股权投资者，控股投资者diverse 多种多样的Eauthorized stock 额定股本rather than 而不是invoice register 发票登记薄Fdetect 发现，察觉F.O.B shipping point 发运地（站）交货legal jurisdiction 法定管辖范围legal restrictions 法律约束court decree 法庭判决spectrum 范围scheme 方案，计划guideline 方针，准则realty agency 房地产经纪人extraordinary items 非常项目nongovernment body 非政府机构expense 费用appropriation 分拨division of labor 分工segregation 分开segregate 分开ledger 分类账classification and sorting 分类整理denominator 分母assignment of responsibility 分派责任apportion 分配，摊配sharing agreement 分配协议fraction 分数subdivision 分支numerator 分子service charge 服务费service enterprise 服务业企业subsidiary ledger 辅助分类账，明细分类账auxiliary equipment 辅助设备cash on delivery 付款提货negative goodwill 负商誉liability 负债liability 负债double-entry bookkeeping system 复式记账法，复式记账系统complexity 复杂性complex capital structure 复杂资本结构Gbetterment 改良concept 概念preferable 更可取的payroll 工薪pay envelope 工薪袋payroll register 工薪登记表payroll accounting 工薪会计payroll tax 工薪税pay period 工薪支付期wage-bracket table 工资-税级表performance 工作成绩，业绩worksheet 工作底表，工作底稿utilities expense 公共事业费accounting principle 公认会计原则corporation acquisition 公司并购，公司收购intercompany transaction 公司间交易public utility 公用事业public accounting 公众会计，注册会计师业务functional currency 功能货币supplies' catalogs 供应商商品目录purchasing department 购货部门purchase invoice 购货发票net purchases 购货净额purchases returns and allowances 购货退让及折扣transportation in 购货运费purchases discounts 购货折扣purchase method 购买法，购并法purchases journals 购买日记账gross profit method of estimating inventories 估计存货的毛利法capital stock 股本stockholder 股东corporation 股份有限公司stock dividend 股票股利stock-option 股票期权stock options 股票期权fixed assets 固定资产gain（loss）on sale of fixed assets 固定资产出售利得（损失）customer 顾客consultant 顾问individual employee earnings records 雇员个人工薪记录affiliated company 关联公司pipeline 管道administrative expense 管理费用managerial accounting 管理会计administrative control 管理控制throughout 贯穿customary matters 惯常业务convention 惯例extensive 广泛的advertising expense 广告费in the final analysis 归根到底，总之prescribed managerial policies 规定的管理方针international accounting 国际会计elapse 过去post 过账，誊账posting reference 过账备查，过账记号Hfeasible 行得通的quotation 行情表consolidate 合并logically 合乎逻辑地，理所当然地partnership 合伙aggregate 合计的last-in，first-out 后进新出uncollectible accounts expense 坏账费用bad debts expense 坏账费用loss from uncollectible accounts 坏账损失environmental accounting 环境会计foreign exchange gains or losses 汇兑损益，汇兑利得或损失exchange rate 汇率money order 汇票draft 汇票marital status 婚姻状况contingent liability 或有负债monetary-nonmonetary method 货币性与非货币性项目法monetary assets and liabilities 货币性资产与负债freight collect 货到收运费credit memo 货项通知单，货记通知单K（会计……）accounting 会计，会计学committee on accounting procedure 会计程序委员会accounting equation 会计等式，会计平衡式，会计方程式accounting process 会计过程，会计处理方法accounting activity 会计活动accounting control 会计控制accounting period 会计期间accountant 会计人员public accounting firms 会计师事务所accounting cycle 会计循环accounting principles board 会计原则委员会accounting principle board 会计原则委员会accountability 会计责任accounting entity 会计主体Jagency 机构，经理人on demand （票据）即期（支付）spot rate 即期汇率design 计划，设计，意图，打算measuring unit 计量单位calculator 计算器interest bearing 计息的neither nor 既不又不overtime pay 加班工资adding machine 加法机weighted average 加权平均lubrication 加润滑油accelerated depreciation method 加速折旧法assumption 假设price lists 价目表contend 坚决主张indirect quote 间接标价subtract 减去impairment loss 减值损失simple capital structure 简单资本结构in short 简言之，总之constructed assets 建造资产key-driven equipment 键盘式装置设备transaction 交易，会计事项access 接近bring……to light 揭露savings 节约result 结果，成果clear 结清，结算，交换票据closing procedure 结帐程序post-closing trial balance 结帐后试算表debit 借机IOU 借据debit memo 借项通知单operation 经营，操作operating results 经营成果operating activities 经营活动，营业活动operational efficiency 经营效率performance 经营业绩net loss 净亏损net income 净收益dishonor 拒付protest fee 拒付证书费specific identification 具体辨认decision making 决策Korganization cost 开办费draw up 开立（票据等）expenditure 开支，花费plausible 看来有理由的comparable 可比的，类似的cost of goods available for sale 可供销售的商品成本alternative 可供选择的negotiable 可流通的realizable 可实现的convertible preferred stock 可转换优先股convertible debt 可转换债券transferability 可转移性objectivity 客观性control account 控制账户，统驭账户，统制账户treasury stock 库存股本，库存股份multinational company 跨国公司Lfamily 类属accumulate 累积cumulative balance 累计余额accumulated depreciation 累计折旧historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率interest coverage 利息保障范围interest allowance 利息补贴interest expense 利息费用interest income 利息收益by means of 利用，依靠，通过federal 联邦federal 联邦的federal insurance contributions act 联邦社会保险税法affiliated group 联营集团two-column account 两栏式账户two-transactions perspective 两项交易观点enumerate 列举retail price 零售价格retail businesses 零售商店petty cash 零用现金retained earnings 留存收益，保留盈利current ratio 流动比率current liability 流动负债current-noncurrent method 流动与非流动项目法current asset 流动资产logic 逻辑判断的discharge 履行，清偿attorneys' fees 律师事务费Mvendor 卖主expire 满期，耗尽，失效dividend yield 每股股利与每股市价比率，股利获取dividend payout ratio 每股股利与收益比率，股利支付率price-earning ratio 每股市价与收益比率，市盈率earning per share 每股收益额fully diluted earnings per share 每股完全稀释收益额primary earnings per share 每股原先收益额annually 每年地american institute of certified public accountants 美国注册会计师协会immune 免受影响的par value 面值face value 面值excess of par value over amount paid 面值超过缴入资本的部分portray 描述，描绘nominal interest rate 名义利率wear 磨损parent 母公司rule of thumb 拇指法则，经验规律F.O.B destination 目的地交货，到达站交货Ntax returns 纳税申报单internal control 内部控制internal auditing 内部审计draw （up）拟好，编好deficits 逆差annual interest rate 年利率sum-of-the-year's-digits method 年数总和法misappropriation 挪用Papprove 批准face value 票面价值frequency 频繁程度mix 品种构成balance sheet 平衡表，资产负债表average exchange rate 平均汇率average collection period 平均收帐期evaluate 评价surface paving 铺筑的路面common stock 普通股rate of return on common stockholders' equity 普通股股东权益收益率earnings per share of common stock 普通股每股收益额general journal 普通日记账Qbeginning inventory 期初存货forward exchange contract 期汇合同ending inventory 期末存货closing rate 期末汇率sundry items 其他项目business venture 企业correction of prior period inventory error 前期盘存差错订正potential 潜力，潜能potential 潜在的，可能的cuttings 切削件disposition data 清理数据liquidation value 清算价值purchase requisition 请购单replace 取代acquisition 取得expedient 权宜的做法equity ratio 权益比率equity method 权益法pooling of interest method 权益结合法，权益入股法accrual basis 权责发生制globalization 全球化recognized value 确认价值Rhuman resources accounting 人力资源会计stock warrants 认股权journal 日记账calendar-year 日历年度aspect 容貌，样式，表现形式meet 如期偿付software 软件Sbrand 商标trademark 商标，商标权firm 商行，企业flow of goods 商品流动merchandising company 商业公司goodwill 商誉marketable securities 上市证券，有价证券minority 少数股权minority interest 少数股权，少数股东权益sales on credit terms 赊销credit term 赊账条件stated value 设定价值design cost 设计成本social accounting 社会会计auditing 审计auditor 审计员productivity ratio 生产能力比率residual 剩余的temporal method 时态法，时间量度法proceeds 实得收入effective interest method 实际利息法physical protection 实物保护physical inventory counts 实物盘点necessitate 使成为必须involve（in）使卷入warrant 使有理由market value 市场价值casualty loss 事故损失event 事件firm 事务所trial balance 试算平衡表，试算表appropriate 适当的，相应的cash basis 收付实现制receiving report 收货报告receiving report 收货报告，收货单receiving department 收货部门revenue 收入income statement 收益表，损益表income summary 收益汇总，损益汇总manual filing 手工归档style-affected 受式样影响的authorization 授权attribute 属性attribute 属性bundle 束，捆，集合体datapreparation 数据准备double-declining-balance method 双倍率递减余额法tax accounting 税务会计surplus 顺差serial number 顺序编号private accounting 私人企业会计quick ratio 速动比率extension 算出或转来的金额。
会计专业英语词汇大全
会计专业英语词汇Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 办理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财政会计Financial Accounting Standards Board 财政会计准那么委员会Financial forecast 财政预测Generally accepted accounting principles 公认会计原那么General-purpose information 通用目的信息Government Accounting Office 当局会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 办理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制布局Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 办理会计Return of investment 投资回报Return on investment 投资报答Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财政状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原那么Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财政报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 不变货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面点缀Account 帐政治风险political risk再开票中心re-invoicing center现代办理会计专门方法 special methods of modern management accounting现代办理会计modern management accounting提前与延期支付Leads and Lags特许权使用办理费fees and royalties跨国成本成本的计算the cost of capital for foreign investments跨国运转成本会计multinational working capital management跨国经营企业业绩评价multinational performance evaluation经济风险办理managing economic exposure交易风险办理managing transaction exposure换算风险办理managing translation exposure国际投资决策会计foreign project appraisal国际存货办理international inventory management股利转移dividend remittances公司内部贷款inter-company loans冻结资金转移repatriating blocked funds冻结资金保值maintaining the value of blocked funds调整后的净现值adjusted net present value配比原那么matching旅游、饮食效劳企业会计accounting of tourism and service施工企业会计accounting of construction enterprises民航运输企业会计accounting of civil aviation transportation enterprises企业会计business accounting商品畅通企业会计accounting of commercial enterprises权责发生制原那么accrual basis农业会计accounting of agricultural enterprises实现原那么realization principle历史成本原那么principle of historical cost外商投资企业会计 accounting of enterprises with foreign investment 通用报表all-purpose financial statements铁路运输企业会计accounting of rail way transportation enterprises所有者权益owners equity本色量于形式substance over form修正性惯例principle of exceptions信息系统论information system perspective相关性原那么relevance微不雅会计micro-accounting客不雅性原那么objectivity可比性原那么comparability谨慎性原那么prudence金融企业会计accounting of financial institutions交通运输企业会计accounting of communication and transportation enterprises建设单元会计accounting of construction units记账本位币recording currency计量属性measurement attributes及时性原那么timeliness货币计量monetary measurement会计准那么accounting standards会计主体accounting entity会计职业道德accounting professional ethics会计本能机能functions of accounting会计预测accounting forecasting会计要素accounting elements会计研究accounting research会计学科体系accounting science system会计学accounting会计信息accounting information会计任务targets of accounting activities会计人员accounting personnel会计确认accounting recognition会计目标accounting objective会计理论布局theoretical structure of accounting会计理论accounting theory会计控制accounting control会计决策accounting decision making会计监督accounting supervision会计假设accounting assumption会计记录accounting records会计计量accounting measurement会计机构accounting department会计环境accounting environment会计核算financial accounting会计办理体制system of accounting administration会计分期accounting periods会计对象accounting object会计等式accounting equation会计本质nature of accounting会计报表accounting statements宏不雅会计macro-accounting会计accounting汇总报表combination statements划分成本性支出与收益性支出原那么 distinguishment between capital expenditure and revenue expenditure合并报表consolidated financial statements办理活动论management activities perspective办理会计management accounting办理东西论management tool perspective股份制企业会计accounting of stock companies公认会计原那么 generally accepted accounting principle, GAAP公共会计public accounting工业会计accounting of industrial enterprises个别报表individual statements高新技术企业会计 accounting of high technology enterprises 负债liability费用expense反响价值feedback value对外经济合作企业会计accounting of foreign economic cooperation enter prises对外报表external statements对内报表internal statements一致性原那么consistency艺术论art perspective房地产开发企业会计accounting of real estate enterprises 邮电通信企业会计accounting of post and telecommunication enterprises预测价值forecast value真实与公允true and fair view持续经营going concern成本报表cost statement财政会计原那么financial accounting principles财政会计概念框架financial accounting conceptual framework 财政会计financial accounting当局及非营利组织会计governmental and non-profit organization accounting重要性原那么materiality专用报表special purpose financial statements资产assets资金funds资金运动funds movement财政陈述financial report财政报表要素elements of financial statements财政报表financial statements币值不变假设constant-dollar assumption保险企业会计accounting of insurance companies收入确实认recognition of revenue公司债券发行价格corporate bond issuing price固定资产折旧depreciation of fixed assets可转换债券convertible bonds加速折旧法accelerated depreciation methods公司债券利率interest rate on debenture应收账款出借assignment of accounts receivable无担保债券debenture bonds后进先出法last-in, first-out, LIFO应付单据贴现discount on notes payable先进先出去first-in, first-out缩写FIFO在发建工程constructions in process固定资产更换与改良improvements and replacements of fixed assets实地皮存制periodic inventory system收益总括不雅点all-inclusive concept of income可变现净值法net realizable value固定资产扩建additions of fixed assets应收账款出售sale or factoring of accounts receivable 或有负债contingent liability销货退回与折让sales returns and allowances零售价格法retail method现金折扣cash discount公司债券bonds payable发卖法sale method应付单据notes payable认股权stock rights固定资产补缀repairs and maintenance of fixed assets 有担保债券mortgage bonds发卖费用selling expenses应付股利dividends payable应收单据notes receivable无形资产intangible assets收款法collection method所得税income tax流动负债current liabilities出产法production method废弃和生置法retirement and replacement method盘存法inventory method流动资产current assets购货折扣purchases discounts商誉goodwill应收账款accounts receivable投资收益investment income营业利润operating income股本capital stock公司债券偿还redemption of bonds坏账bad debts固定资产重估价revaluations of fixed assets银行存款cash in bank固定资产fixed assets利益分配profit distribution应计费用accrued expense商标权trademarks and trade names净利润net income应付利润profit payable收益债券income bonds利息成本化capitalization of interests预付账款advance to supplier其他应收款other receivables现金cash公司债券发行corporate bond floatation应付工资wages payable实收成本paid-in capital盈余公积surplus reserves股利dividend应交税金taxes payable负商誉negative goodwill费用确实认recognition of expense短期投资temporary investment短期借款short-term loans递延资产deferred charges当期经营不雅点current operating concept of income 存货发卖的影响effects of inventory errors折旧方法depreciation method折旧率depreciation rate支出payment直线法straight-line职工福利基金welfare fund专利权patents住房基金housing fund重置成本法replacement costing专有技术know-how专营权franchises成本公积capital reserves资产负债表balance sheet自然资源natural resources存货inventory偿债基金sinking fund持久应付款long-term payables持久投资long-term investments持久借款long-term loans持久负债long-term liability of long-term debt财政费用financing expenses拨定留存收益appropriated retained earnings尺度成本法standard costing变更成本法variable costing版权copyrights汇总原始凭证cumulative source document．汇总记账凭证核算形式bookkeeping procedure using summary vouchers工作草稿working paper复式记账凭证multiple account titles voucher复式记账法Double entry bookkeeping复合分录compound entry划线更处死correction by drawing a straight ling汇总原始凭证cumulative source document．会计凭证accounting document．会计科目表chart of accounts会计科目account title红字更处死correction by using red ink会计核算形式bookkeeping procedures过账posting会计分录accounting entry会计循环accounting cycle会计账簿Book of accounts活页式账簿loose-leaf book调集分配账户clearing accounts计价比照账户matching accounts记账方法bookkeeping methods记账规那么recording rules记账凭证voucher记账凭证核算形式Bookkeeping procedure using vouchers记账凭证汇总表核算形式bookkeeping procedure using categorized account summary简单分录simple entry结算账户settlement accounts结账closing account结账分录closing entry借贷记账法debit-credit bookkeeping局部清查partial check卡片式账簿card book跨期摊提账户inter-period allocation accounts累计凭证multiple-record document．联合账簿compound book明细分类账簿subsidiary ledger明细分类账户subsidiary account盘存账存inventory accounts平行登记parallel recording全面清查complete check日记总账combined journal and ledger日记总账核算形式bookkeeping procedure using summarized journal三式记账法triple-entry bookkeeping实账户real accounts试算表trial balance试算平衡trial balancing收付记账法receipts-payment bookkeeping收款凭证receipt voucher损益表账户income statement accounts通用记账凭证general purpose voucher通用日记账核算形式bookkeeping procedure using general journal 外来原始凭证source document．nbspfrom outside现金日记账cash journal虚账户nominal accounts序时账簿book of chronological entry一次凭证single-record document．银行存款日记账deposit journal永续盘存制perpetual inventory system原始凭证source document．暂记账户suspense accounts增减记账法increase-decrease bookkeeping债权结算账户accounts for settlement of claim债权债务结算账户accounts for settlement of claim and debt债务结算账户accounts for settlement of debt账户account账户编号Account number账户对应关系debit-credit relationship账项调整adjustment of account专用记账凭证special-purpose voucher转回分录reversing entry资金来源账户accounts of sources of funds资产负债账户balance sheet accounts转账凭证transfer voucher资金运用账户accounts of applications of funds便宜原始凭证internal source document．总分类账簿general ledger总分类账户general account附加账户adjunct accounts付款凭证payment voucher分类账簿ledger多栏式日记账核算形式bookkeeping procedure using columnar journal对账checking对应账户corresponding accounts按期清查Periodic checking method按期盘存制periodic inventory system订本式账簿bound book调整账户adjustment accounts调整分录adjusting journal entry单式记账凭证single account title voucher单式记账法single-entry bookkeeping从属账户Secondary accounts成本计算账户costing accounts财富清查physical inventory簿记bookkeeping不按期清查non-periodic checking method补充登记法correction by extra recording表外账户off-balance sheet accounts备抵账户provision accounts备抵附加账户provision and adjunct accounts备查账簿memorandum。
会计专业英语重点词汇大全
会计专业英语重点词汇大全•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。
标准会计英语词汇大全(完整)
AAA美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment " 废弃 ,报废 ;委付 "abandonmentvalue 废弃价值abatement ①减免②冲销ability to servicedebt 偿债能力abnormalcost 异常成本abnormalspoilage 异常损耗abovepar超过票面价值above the line 线上项目absolute amount "绝对数 ,绝对金额 " absolute endorsement 绝对背书absoluteinsolvency 绝对无力偿付absolutepriority 绝对优先求偿权absolutevalue 绝对值absorb "摊配 ,转并"absorption account " 摊配账户 ,转并账户"absorptioncosting 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of taxshelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recoverysystem 加速成本收回制度accelerated depreciation method " 加速折旧法,快速折旧法 "acceleration clause " 加速偿付条款 ,提前偿付条款 "acceptance ①承兑②已承兑票据③验收acceptancebill 承兑票据acceptanceregister 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodationbill 融通票据accommodation endorsement 融通背书account " ①账户 ,会计科目②账簿 ,报表③账目 ,账项④记账 "accountability "经营责任 ,会计责任 " accountability unit 责任单位Accountancy 《会计》杂志 accountancy 会计accountant "会计员 ,会计师 "accountant general "会计主任 ,总会计 " accounting in charge 主管会计师 "accountant,s legal liability " 会计师的法律责任"accountant,s report " 会计师报告 "accountant,s responsibility " 会计师职责 account form "账户式 ,账式 "accounting ①会计②会计学 accounting assumption " 会计假定 ,会计假设 "accounting basis " 会计基准 ,会计基本方法 " accounting changes 会计变更 accounting concept 会计概念 accounting control 会计控制 accounting convention "会计常规 ,会计惯例 " accounting corporation 会计公司 accounting cycle 会计循环 accounting data 会计数据 accounting doctrine 会计信条 accounting document 会计凭证accounting elements 会计要素 accounting entity " 会计主体 ,会计个体 " accounting entry 会计分录 accounting equation 会计等式 accounting event 会计事项accounting exposure "会计暴露 ,会计暴露风险 "accounting firm 会计事务所 Accounting Hall of Fame 会计名人堂 accounting harmonization 会计协调化 accounting identity 会计恒等式 accounting 会计收益incomeaccountinginformation 会计信息 accounting information system 会计信息系统accountinginternationalization 会计国际化accounting journals 会计杂志 accounting legislation 会计法规 accounting manual 会计手册 accounting objective 会计目标accounting period 会计期accounts receivable collection period 应收accountingpolicies 会计政策账款收款期accounting postulate 会计假设accounts receivablediscounted 已贴现应accountingpractice 会计实务收账款accountingprinciple 会计原则accounts receivablefinancing" 应收账款Accounting PrincipleBoard 会计原则委员筹资 ,应收账款融资 "会accounts receivablemanagement 应收账款accountingprocedures 会计程序管理accountingprofession " 会计职业 ,会计专业accounts receivableturnover " 应收账款周转" 率 ,应收账款周转次数 " accounting rate ofreturn 会计收益率accretion增殖accountingrecords " 会计记录 ,会计簿籍accrual basis accounting " 应计制会计 ,权" 责发生制会计 " Accounting Review 《会计评论》accrued asset 应计资产accounting rules 会计规则accrued expense 应计费用Accounting Series Release 《会计公告文accruedliability 应计负债件》accrued revenue 应计收入accountingservice 会计服务accumulated depreciation 累计折旧accountingsoftware 会计软件accumulated dividend 累计股利accountingstandard " 会计标准 ,会计准则accumulated earnings tax " 累积盈余税 ,累"accounting standardization Accounting Standards Board委员会 (英 )积收益税 "会计标准化accumulation "累积 ,累计 "会计准则acid test ratio 酸性试验比率acquired company "被盘购公司 ,被兼并公司Accounting Standards Committee 会计"准则委员会 (英 ) acquisition"购置 ,盘购 "accounting system ①会计制度②会计系统acquisition accounting 盘购会计accounting technique 会计技术acquisition cost 购置成本accounting theory 会计理论acquisitiondecision 购置决策accountingtransaction " 会计业务 ,会计账务acquisitionexcess 盘购超支" acquisitionsurplus 盘购盈余Accounting Trend and Techniques 《会across-the-board 全面调整计趋势和会计技术》ACT 预交公司税accounting unit 会计单位act " 法案 ,法规 "accounting valuation 会计计价action"起诉 ,诉讼 "accounting year 会计年度activeaccount 活动账户accounts "会计账簿 ,会计报表 " activeassets 活动资产account sales "承销清单 ,承销报告单 " activity "业务活动 ,作业 "accounts payable 应付账款activity account 作业账户accountsreceivable 应收账款activityaccounting 作业会计accounts receivable agingschedule 应收activityratio 业务活动比率账款账龄分析表activityvariance业务活动量差异accounts receivable assigned已转让应act ofbankruptcy 破产法收账款act ofcompany 公司法act of God " 天灾 ,不可抗力 " actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added valuestatement 增值表added value tax 增值税addition "增置 ,扩建 "additional depreciation " 附加折旧 ,补提折旧"additional paid-incapital 附加实缴资本additionaltax 附加税adequatedisclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income " 调整后收益总额 , 调整后所得总额 "adjusted trialbalance 调整后试算表adjustingentry 调整分录adjustment 调整adjustmentaccount 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrativebudget 行政管理预算administrativeexpense 行政管理费用ADR 资产折旧年限幅度ad valoremtax 从价税advance "预付款 ,垫付款"advance corporationtax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure" 投机经营 ,短期经营 " adverse opinion "反面意见 ,否定意见 " adverse variance "不利差异 ,逆差 " advisoryservices 咨询服务affiliated 联营公司companyaffiliation 联营after closing trialbalance 结账后试算表aftercost 售后成本afterdate 出票后兑付aftersight 见票后兑付after-tax 税后AGA 政府会计师联合会age "寿命 ,账龄 ,资产使用年限"age allowance 年龄减免age analysis 账龄分析agency "代理 ,代理关系 "agency commission 代理佣金agency fund 代管基金 agenda"议事日程 ,备忘录 "agent "代理商 ,代理人 "aggregate balance sheet 合并资产负债表aggregate incomestatement 合并损益表AGI " 调整后收益总额 ,调整后所得总额"aging of accountsreceivable 应收账款账龄分析agingschedule 账龄表agio"贴水 ,折价 "agiotage "汇兑业务 ,兑换业务 "AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率 all-inclusive income concept 总括收益概念allocation "分摊 ,分配 "allocation criteria 分配标准allotment " ①分配 ,拨付②分配数 ,拨付数 " allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户 allowance method 备抵法all-purpose financial statement " 通用财务报表 ,通用会计报表 "alpha risk "阿尔法风险 ,第一种审计风险"altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals "替代方案 ,备选方案"amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts " 美国银行证券存单 ,美国银行证券托存收据"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"American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortizedcost 摊余成本amount "金额 ,合计 "amountdiffer 金额不符amount due 到期金额amount of 1dollar 1 元的本利和analysis 分析analyst 分析师analyticalreview 分析性检查annual audit 年度审计annualclosing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net presentvalue 折算年度净现值annualreport 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity inarrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation "预计 ,预列 "anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-taxavoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion《会计原则委员会意见书》Application " 申请 ,申请书 " applied overhead 已分配间接费用appraisal 估价appraisalcapital 评估资本appraisalsurplus 估价盈余appraiser " 估价员 ,估价师 "appreciation 增值appropriated retained earnings " 已拨定留存收益 ,已指定用途留存收益" appropriation "拨款 ,指拨经费 "appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval "核定 ,审批"approved account 核定账户 approved bond 核定债券 A/R 应收账款arbitrage"套利 ,套汇 "arbitrage transaction "套利业务 ,套汇业务 " arbitration"仲裁 ,公断 " arithmetical error 算术误差 "arm,s-length price " "正常价格 ,公正价格 " "arm,s-length transaction " " 一臂之隔交易 ,正常交易 " ARR会计收益率arrears "①拖欠 ,欠款②迟付 "arrestment 财产扣押 Authur Anderson & Co. "约瑟?安德森 会计师事务所 ,安达信会计师事务所 " article"文件条文 ,合同条款 " articles of incorporation 公司章程 articles of partnership 合伙契约 articula te 环接 articulated concept 环接观念 artificial intelligence 人工智能 ASB 审计准则委员会 ASE 美国股票交易所Asian Development Bank亚洲开发银行 Asian dollar 亚洲美元asking price "索价 ,卖方报价 " assessed value 估定价值assessment " ①估定 ,查定②特别税捐 , 特别摊派税捐 "asset 资产asset cover "资产担保 ,资产保证 "asset depreciation range 资 产 折 旧 年 限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement "资产退役 ,资产报废 " asset revaluation 资产重估价asset stripping "资产剥离 ,资产拆卖 " asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company " 联属公司 ,附属公司"Association of Government Accounting 政府会计师协会assumedliability "承担债务 ,承付债务 " AT 税后at cost 按成本at par "按票面额 ,平价"at sight "见票兑付 ,即期兑付 " attached account 被查封账户attachment" 扣押 ,查封 " attest"证明 ,验证 " attestation" 证明书 ,鉴定书 " audit"审核 ,审计 "auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement " 审定财务报表 ,审定会计报表 "audit evidence " 审计证据 ,审计凭证 " Audit Guides 《审计指南》auditing ①审计②审计学auditingprocedure 审计程序auditing process 审计过程auditingstandard "审计标准 ,审计准则 " Auditing Standards Board 审计准则委员会Auditor "审计员 ,审计师"auditorgeneral"审计主任 ,总审计 " "auditor,s legalliability " 审计师法律责任"auditor,s opinion " 审计师意见书"auditor,sreport ""审计师报告 ,查账报告"auditprogram 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail " 审计脉络 ,审计线索 "audit workingpaper 审计工作底稿authorized capital stock "核定股本 ,法定股本"automated clearing house 自动票据交换所automated tellermachine 自动取款机automatic transferservice 自动转账服务availableasset 可用资产availableinventory 可用存货average balance 平均余额average collectionperiod 平均收款期average cost 平均成本average-cost method 平均成本法average inventory " 平均存货 ,平均库存"average life "平均寿命 ,平均使用年限"average payment period (of accounts payable) 应付账款平均付款期average rate ofreturn 平均收益率averages 股票价格平均指数avoidablecost 可避免成本back charge 欠费费用back date "倒填日期 ,填早日期 "backed bill 背书票据back-endload 后期负担backer ①票据担保人②财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-backcredit 对开信用证back-to-back 对销贷款loanbackwardation 倒价backward integration 逆向合并bad check 空头支票bad debt "呆账 ,呆账账户 " bad debt account 呆账账户bad debt expense 呆账费用bad debtratio 呆账比率bad debtrecovery 呆账收回bailment "寄销 ,寄托 " bailout 抽资bailoutperiod 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance ofaccount 账户余额balance of payment 国际收支差额balance of retained earnings 留存收益余额 balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率 balance sheet total 资产负债表总额 balloon payment 漂浮式付款bank 银行"bank(er,s) acceptance " " 银行承兑 ,银行承兑汇票 "bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account " 银行支票账户 ,银行活期存款账户 "bank confirmation 银行证明信函bank credit " 银行信用 ,银行信贷 " bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement " 银行对账单 ,银行存款调节表 "bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcyact 破产法bankruptcy cost 破产成本bankruptcy court破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978 年破产改革法bank transfer "银行汇兑业务 ,银行转账业务 "bargain "①合同 ,谈判②廉价货 " bargain money 定金bargain purchase option 承租人优先购置权 bargain renewed option 承租人优先续租权 bargain sale 廉价销售barometers "经济晴雨表 ,经济指标 " barometers stock 晴雨表股票 barter 以货易货 bartertransaction 易货业务 base基数base period 基期 base price 基价 base rate 基础利率 base stock 基础存量 BASIC 基础语言 basic earnings per share 每股基础收益basis 基准basis of accounting "会计基准 ,会计方法 "basis of taxation计税基准basis point 基点basket purchase " 整套采购 ,总价采购 " batch costing 分批成本计算法batch processing " 分批处理 ,分批数据处理 " B/D 过次页 B/E 汇票BE analysis "损益分界分析 ,保本分析 " bear "①承担 ,负担②卖空者 ,空头 " bearer 持票人 bearer bond 不记名债券 bearer draft 不记名汇票 bearinterest "附息 ,负担利息 " bear market "熊市 ,下跌行情 " bear squeeze 榨空头beating the market 战胜股市 before-separation cost 分离前成本 before-tax income 税前收益 Beginners All-purpose SymbolicInstructionCode " 基础语言 ,初学者通用符号指令语言 "beginning balance 期初余额beginninginventory 期初存货bellwether security " 领头证券 ,龙头证券"belowpar 低于票面价值below the line 线下项目beneficialinterest 受益人权益beneficial owner 受益权人beneficiary" 受益人 ,受款人 ,受赔人 " benefit "①效益 ,利益②福利金 ,津贴 " benefit-costanalysis 效益成本分析benefit-costratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数betarisk "贝塔风险 ,第二种类型误差 " betterment" 改造投资 ,改造工程投资 " B/F 余额承前Bias "偏差 ,偏向性 "bid ①买价②投标bid bond 投标保证金bid price "①买方出价 ,买价②投标价格"big bath 巨额冲销BigBoard 大证券交易所Big Five 五大会计师事务所bill " ①汇票 ,票据②通知单,清单③账单 , 发货票 "billing"开发票 ,开账单 " billingclerk 开票员bill ofentry 报关单bill of exchange 汇票bill of lading " 提货单 ,提单 "bill ofmaterials用料单bill of "销货清单 ,卖据 " salesbillspayable 应付票据billsreceivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill oflading 不记名提货单blank check 空白支票blankendorsement 不记名背书blanketmortgage 总括抵押blanketorder 总括订货单blanketprice 总括价格blind entry "失实分录 ,未加说明的分录"blindpurchase 盲目采购blue-chip "蓝筹码股票 ,热门股票 "blue-sky laws " 蓝天法 , 股票发行控制法"board chairman 董事长boardminutes 董事会会议记录board ofdirectors 董事会board oftrade "同业公会 ,商会 "bond " ①债券②保证书,保证金③忠诚保证 "bond conversion 债券兑换bonddiscount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bondfinancing 债券筹资bondholder 债券持有人bond indenture " 债券信托契约 ,债券契约"bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding " 流通在外债券 ,未偿付债券 "bondspayable 应付公司债券bond yield 债券收益率bonus"奖金 ,红利 "bonus issue 发行红利股book①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory " 账面存货 ,账面盘存"bookkeeper "簿记员 ,记账员 "bookkeeping "①簿记 ,记账②簿记学 "book of finalentry 终结分录账簿book of orginal entry原始分录账簿book profit "账面利润 ,账面盈利 "book rate ofreturn 账面收益率books ofaccounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing "借贷 ,借款 "borrowing power 借款能力bottom line " 损益表底线 ,最终财务成果"B/R 应收票据branch "分支机构 ,分店 "branch accounting "分支机构会计,分店会计"branch current account " 分支机构往来账户 , 分店往来账户 "branchledger 分支机构分类账brand name " 牌号名称 ,商标名称 " breach ofcontract " 违约 ,违反合同 " breach oftrust 违反信托breakdown" 分解 ,按细目分类 "break-even analysis " 损益分界分析 ,损益平衡分析 "break-even chart "损益分界图表 ,损益平衡图表 "break-even point "损益分界点 ,损益平衡点"break-upvalue 拆卖价值bribes andkickbacks 贿赂和回扣bridgingloan 过渡性贷款British Accounting Association英国会计学会broker 经纪人brokerage 经纪人佣金brought down "入次页 ,过次页 " brought forward 承前页budget 预算budgetarycontrol 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock " 保险库存 ,缓冲存货 " bull "①买空②买空者 ,多头 "bullion "金银块 ,金银条 "bull market "牛市 ,涨市 "burden 间接费用burden rate 间接费用率business " ①商业 ,工商业②企业③经营,营业 "business accounting 企业会计businessbarometer 工商业指标business combination 企业合并business cycle " 商业周期 ,商业循环"business environment 企业环境business failure 经营失败business income " 企业收益 ,营业收益"businessrisk " 经营风险 ,营业风险 " business segment 企业分部business transaction "企业交易 ,营业业务"businesstrust 企业经营信托buy and holddecision 购入和持存决策"buyer,s credit" 买方信贷buying expense 进货费用buyout "收购股权 ,收购控制股权 "buy over "收买 ,贿赂 "bylaws 公司章程细则by-product 副产品CA 特许会计师cabletransfer 电汇calculation 计算calculator 计算器calendaryear 日历年度call " ①期前偿还 ,期前兑回②催交股款③买方期权 "callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelablelease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity①生产能力②偿债能力capacity cost "生产能力成本,经营能力成本"capacity to borrow 借款能力capacity to contract "订约能力 ,订约资格"capital "资本金 ,资本 "capitalaccount 资本账户capitaladdition 资本增置capitalallowance 资本减免capital andliabilities ratio 资本负债比率capitalappreciation 资本升值capitalasset 资本性资产capital asset pricingmodel 资本性资产计价模型capital authorized " 额定资本 ,法定资本"capitalbudget 资本预算capital cost 资本成本capitaldeficit 资本亏绌capitalexpenditure 资本支出capital gain " 资本利得 ,资本收益 " capitalimpairment 资本减损capitalintensive 资本密集capitalinvestment 资本投资capital investmentappraisal 资本投资评价capitalization 资本化capitalization ofearnings 收益资本化capitalization ofinterest 利息资本化capitalizedvalue 资本化价值capitallease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept "资本保持概念 ,资本维护概念 "capitalmarket 资本市场capital marketline 资本市场贝塔风险线capital 资本支出outlaycapital-outputratio 资本产值比率capitalpaid-in "实缴股本 ,投入股本 " capitalrationing 资本分配capitalreorganization 资本改组capitalreserve 资本公积金capitalreturn"资本收益率 ,投资回收率" capitalstock股本capital stockoutstanding" 发行股本 ,流通在外股本 "capital stock premium 股本溢价capital stocksubscriptions 认购股本capitalstructure 股本结构capital structuredecision 资本结构决策capitalsurplus 资本盈余capitalturnover 资本周转率capitalverification "资本验证 ,验资 " CAPM 资本性资产计价模型carriedinterest 附带权益carry back "结转前期扣减 ,移前扣减"carrying cost "置存成本 ,储存成本"carryingvalue ①置存价值②抵押品价值carry over "①结转下期扣减 ,移后扣减②结转库存 ,滚存量 "CASB 成本会计准则委员会cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting "现金收付制会计,收付实现制会计 "cash bonus 现金红利cash break-evenanalysis 现金损益分界分析cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursementjournal 现金支出日记账cashdiscount 现金折扣cashdividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement "现金流转表 ,现金流量表 "cash-flow to capital-expenditureratio 现金流量对资本支出比率cash-flow to total-debt 现金流量对负ratio债总额比率cashforecast 现金预测cashier 出纳员"cashier,s check" 银行本票cash intransit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position "现金状况 ,现金头寸 " cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金销售cash shortages and overages 现金缺溢cash statement 现金报表cash turnoverratio 现金周转率cash with order "现金订货 ,订货现金 " casting "加总 ,合计 "casual audit 临时审计CBA 成本效益分析CCA 现时成本会计CD 存款单ceiling 最高限额ceilingprice 最高限价central bank 中央银行centralization " 集中经营 ,集权 "certainty 确定性certaintydecision 确定性决策certaintyequivalent 确定等值certainty equivalentcoefficient 确定等值系数certificate of capitalverification 验资证明书certificate ofdeposit 存款单certificate of incorporation " 公司登记执照 ,公司注册证书 "certificate ofindebtedness 借据certificate ofprotest 拒付证明书certifiedaccountant 注册会计师certifiedcheck 保付支票certified data processor 注册数据处理师certified financialplanners 注册财务计划师certified financial statement " 已审核财务报表,已审核会计报表 "certified information systemauditor 注册信息系统审计师certified internalauditor 注册内部审计师certified managementaccountant 注册管理会计师certified publicaccountant 注册公共会计师certifying officer 签付员chain discount 连锁折扣chain liquidation 连续清算chairman of the board of director 董事长"chairman,s report " 董事长报告 change fund 找零备用金changing prices accounting 物价变动会计 charge " ①费用②借记 ,借项③赊账④留置 权 "charge account " 赊账 ,赊账账户 "charge and discharge statement 信 托 财 产(或遗产 )收支报表charge card 付款卡charge off 注销charge sale 赊销charter "执照 ,许可证 "chartered accountant 特许会计师chartered financial analyst 特许财务分析师charted financial consultant " 特许财务咨询 师 ,特许财务顾问"chartis t 图表分析专家 chart of accounts " 账户分类表 ,会计科目表 " chattel 动产chattel mortgage 动产抵押check "①支票②检查 ,核对 "check and balance system " 制约平衡制度 ,制衡制度 "check cleaning 支票交换checking account " 支票账户 ,活期存款账户 " check register 支票登记簿 checkverification 支票验证chief accountant " 总会计 ,会计主任 " chief auditor "总审计 ,审计主任 " chief cashier "总出纳 ,出纳主任 "chief financial officer "财务总裁 ,财务总经 理 "CHIPS 票据交换所银行内部支付系统chronological book 序时账簿CIF 到岸价格circularization 发函询证circulating asset 流动资产circulating capital " 流动资本 ,流动资金 "claim 索赔classification of accounts 账户分类表classification of assets 资产分类classification of liabilities 负债分类"classification of stockholders, equity " 股东产权分类classified commonstock 分类普通股classified trialbalance 分类试算表clawback 追回税款clean ①不附带保留条件②不附其他单据③不附利息clean bill ofexchange 光票汇票clean letter ofcredit 光票信用证clearance "①结关 ,报关②票据交换 ,清算③清仓 "clearance agent 报关结算代理商clearance sale 清仓减价销售clearing ①票据交换②结算clearing account "①暂记账户 ,过渡账户②票据交换往来账户 "clearing house 票据交换所clear-up cause 清理条款clericalerror " 笔误 ,记账错误 " clerk"办事员 ,职员 "client"客户 ,委托人 "closedaccount 已结账账户closed-end mutualfund 固定股份互助基金投资公司closely-held company 不公共招股公司closely-heldcorporation 不公共招股公司closing ①结账②收盘closing adjustment " 结账调整 ,决算调整"closing balance期末余额closing date " 结账日期 ,截止日期 " closingentry 结账分录closingprice 收盘价格closing trial balance 结账试算表CM "贡献毛利 ,贡献毛益 "CMA 注册管理会计师CML 资本市场贝塔风险线COBOL 普通商业用语code " ①代号 ,代码②法规 ,守则 " Code of Professional Ethics 《职业道德守则》coding 编码coding clerk 编码员coding ofaccounts 账户编码co-financing 共同融资coin 硬币coinsuranceclause 共同保险条款collateral"抵押品 ,担保品 "collateral bond " 抵押品担保债券 ,动产担保债券"collateralloan 抵押品担保贷款collectibles 收藏物collectionagency 收账代理商collectionperiod 收款期collectivepolicy 收账政策collusion 串通舞弊columnar journal 多栏式日记账combination 企业合并combined financial statement " 合并财务报表 , 合并会计报表 "combined journal and ledger " 合并日记分类账 ,日记总账"comfortletter 安慰信函commercial bank 商业银行commercialbill 商业汇票commercialcredit 商业信用commercial law 商法commercialpaper ①商业票据②流通票据commission "佣金 ,手续费 " commitment ①承诺付款②承诺贷款commitment fee 承诺费commodity"商品 ,货物 "commodity exchange 商品交易所Common Business Oriented Language 普通商业语言common cost 共同成本commondollar 等值美元common-size statement 共同尺度报表common stock 普通股common stockequivalent 等同普通股Common Stock Index 普通股股票价格指数compound value 复利值 community of interest " 共同权益 ,共同权益 comprehensive audit 综合审计集团 "comprehensive budget 综合预算 commuted value 折算价值comprehensive income 综合收益 company公司comptroller"审计长 ,主计长 "company director 公司董事长 Comptroller General 总审计长 company finance 公司财务compulsory audit 强制审计 company law 公司法compulsory liquidation 强制清算 company reserve 公司公积金COMPUSTAT 电子计算机会计数据库 company tax 公司税 computed price 推算价格 comparabilit y 可比性 computer电子计算机comparative accounting " 比较会计 ,比较computer-aided audit 电子计算机辅助审会计学 "计comparative statement " 比较财务报表 ,比较computer-aided financial management 电 子会计报表 "计算机辅助财务管理compensating balance " 补偿性存款额 ,存货 computer conferencing 电子计算机会议 抵销余额 "computer fraud 电子计算机舞弊 compensating errors 抵销性错误 computerized accounting 电算会计化compensation"①报酬②补偿 ,赔偿 " computer network "电子计算机网络 ,电子计compensatory stock option 补偿性购股权 算机互联网络 "competitive bidding 竞争性投标 computer software 电子计算机软件 compilation of financial statement " 编辑财务 concealment "隐瞒 ,匿报"报表 ,编辑会计报表 " concept 概念complete audit 全部审计conceptual framework "概念构架 ,概念体系 complete cycle costs 全部周期成本 " completed contract method 全部完工法 concern " 企业 ,商号"complete transaction 完整经济业务 concession "①特许 ,特许权②折让 ,优惠 "complex capital structure 复杂资本结构 condensed balance sheet 简明资产负债 complex information processing 复杂信息表处理condensed income statement 简明损益表compliance audit 符合规章审计 conditionalacceptance 附加条件承兑 compliance test "符合规章抽查 ,符合性抽 conditional bond 附条件债券查" confidentialinformation " 机密信息 ,机密资料composite break-even point 综合损益分界 " 点confirmation" 询证信函 ,查证信函 "lettercompositedepreciation 综合折旧confirmed letter ofcredit 保兑信用证composition " 偿债协议 ,债务和解 " confiscatedgoods " 没收货物 ,充公货物 "compound amount of 1dollar "1 元的复confiscation "没收 ,充公 "利终值 ,1 元的本利和" conflict ofinterest"公私利益冲突 ,借公营私compounddiscount "复贴现 ,复折现 " "compound entry 复合分录conglomerate combination 跨行业企业合compoundinterest 复利并compound interest method ofdepreciation conglomerate company "跨行业公司 ,集团公复利折旧法司 "。
会计专业英语重点词汇大全
•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vtdisbursement 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。
会计英语词汇大全2万条(词典级).xls
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 system72accounting internationalization73accounting 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 Committee96accounting system97accounting technique98accounting theory99accounting transaction100Accounting Trend and Techniques101accounting unit102accounting valuation103accounting year104accounts105account sales106accounts payable107accounts receivable108accounts receivable aging schedule 109accounts receivable assigned110accounts receivable collection period 111accounts receivable discounted112accounts receivable financing113accounts 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 capital156additional tax157adequate disclosure158adjunct account159adjustable-rate bond160adjusted gross income161adjusted trial balance162adjusting entry163adjustment164adjustment account165adjustment bond166administrative accounting167administrative budget168administrative expense169ADR170ad valorem tax171advance172advance corporation tax173advances from customers174advance to suppliers175adventure176adverse opinion177adverse variance178advisory services179affiliated company180affiliation181after closing trial balance182after 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 Exchange227amortization228amortized 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 transaction274arbitration275arithmetical error276arm,s-length price277arm,s-length transaction278ARR279arrears280arrestment281Authur Anderson & Co.282article283articles of incorporation284articles of partnership285articulate286articulated concept287artificial intelligence288ASB289ASE290Asian Development Bank291Asian dollar292asking price293assessed value294assessment295asset296asset cover297asset depreciation range298asset-liability view299asset quality300asset retirement301asset revaluation302asset stripping303asset structure304asset turnover305asset valuation306assignment of accounts receivable 307associated company308Association of Government Accounting 309assumed liability310AT311at cost312at par313at sight314attached account315attachment316attest317attestation318audit319auditability320audit committee321audit coverage322audited financial statement323audit evidence324Audit Guides325auditing326auditing procedure327auditing process328auditing standard329Auditing Standards Board330Auditor331auditor general332auditor,s legal liability333auditor,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 return357averages358avoidable 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 cost 455before-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 analysis 554break-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 & I612capacity614capacity 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 outstanding653capital stock premium654capital stock subscriptions 655capital structure656capital structure decision 657capital surplus658capital turnover659capital verification660CAPM661carried interest662carry back663carrying cost664carrying value665carry over666CASB667cash668cashability670cash asset671cash audit672cash basis accounting673cash bonus674cash break-even analysis675cash budget676cash cow677cash deficit678cash disbursement journal679cash discount680cash dividend681cash equivalent682cash equivalent value683cash flow684cash flow statement685cash-flow to capital-expenditure ratio 686cash-flow to total-debt ratio687cash 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 verification 716certificate of deposit717certificate of incorporation718certificate of indebtedness719certificate of protest720certified accountant721certified check722certified data processor723certified financial planners724certified financial statement725certified information system auditor 726certified internal auditor727certified management accountant728certified public accountant729certifying officer730chain discount731chain liquidation732chairman of the board of director733chairman,s report734change fund735changing prices accounting736charge737charge account738charge and discharge statement739charge card740charge off741charge sale742charter743chartered accountant744chartered financial analyst745charted financial consultant746chartist747chart 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, equity 771classified common stock772classified trial balance773claw back774clean775clean bill of exchange776clean letter of credit777clearance778clearance agent779clearance sale780clearing781clearing account782clearing house783clear-up cause784clerical error785clerk786client787closed account788closed-end mutual fund789closely-held company790closely-held corporation791closing792closing adjustment793closing balance794closing date795closing entry796closing price797closing trial balance798CM799CMA800CML801COBOL802code803Code of Professional Ethics804coding805coding clerk806coding of accounts807co-financing808coin809coinsurance clause810collateral811collateral bond812collateral loan813collectibles814collection agency815collection period816collective policy817collusion818columnar journal819combination820combined financial statement821combined journal and ledger822comfort letter823commercial bank824commercial bill825commercial credit826commercial law827commercial paper828commission829commitment830commitment fee831commodity832commodity exchange833Common Business Oriented Language 834common cost835common dollar836common-size statement837common stock838common stock equivalent839Common Stock Index840community of interest841commuted value842company843company director844company finance845company law846company reserve847company tax848comparability849comparative accounting850comparative statement851compensating balance852compensating errors853compensation854compensatory stock option855competitive bidding856compilation of financial statement857complete audit858complete cycle costs859completed contract method860complete transaction861complex capital structure862complex information processing863compliance audit864compliance test865composite break-even point866composite depreciation867composition868compound amount of 1 dollar869compound discount870compound entry871compound interest872compound interest method of depreciation 873compound value874comprehensive audit875comprehensive budget876comprehensive income877comptroller878Comptroller General879compulsory audit880compulsory liquidation881COMPUSTAT882computed 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 goodwill916consortium917consortium project918constant price919constant purchase power accounting 920constituent 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 education 942continuing security943continuity postulate944continuous audit945continuous budget946continuous inventory947contra account948contract949contract labor950contractor951contract price952contra entry953contributed capital954contributed capital in excess of par value955contribution956contribution approach to pricing957contribution margin958contribution margin income statement 959contribution margin ratio960contributory pension plan961control962control account963controllable cost964controlled accounts965controlled company966controller967controlling company968controlling-company accounting969controlling interest970convention971conventional accounting972conventional costing973conventional income statement974conversion975conversion price976conversion rate977convertible bond978convertible preferred stock979conveyance980cook981cooked books982coownership company983coownership of property984copyright985copyright royalty986corporate accounting987corporate bond988corporate charter989corporate finance990corporate joint venture991corporate raider992corporate readjustment993corporate reorganization994Corporate Report995corporate risk996corporation997corpus998correcting entry999correspondent1000corruption1001cost1002cost absorption1003cost accountant1004cost accounting1005Cost Accounting Standards1006cost accounts1007cost allocation1008cost analysis1009cost and freight1010cost and insurance1011cost audit1012cost basis1013cost-benefit analysis1014cost center1015cost classification1016cost control1017cost distribution1018cost flow1019costing1020cost, insurance and freight1021cost ledger1022cost object1023cost of capital1024cost of goods manufactured1025cost of good sold1026cost of living adjustment1027cost of sales1028cost or market, whichever is lower 1029cost-plus pricing1030cost principle1031cost records1032cost report1033cost sheet1034cost variance analysis1035cost-volume-profit analysis1036counterfeit money1037countermand1038countersign1039coupon1040coupon bond1041Court of Bankruptcy1042covenant1043cover1044coverage1045coverage ratio1046covered interest arbitrage1047CPA1048CPA 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 depreciation 1081currency exchange1082current1083current account1084current asset1085current asset turnover 1086current cost1087current cost account1088current cost income1089current expense1090current liability1091current rate method1092current ratio1093current replacement cost 1094current 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 system1115data processing1116data retrieval1117date1118date backward1119date due1120date forward1121date of balance sheet1122date of payment1123day book1124days purchases in accounts payable 1125days sales in accounts receivable 1126days sales in inventory1127dBase1128DCF1129dead account1130dead capital1131dead stock1132deal1133dealer1134debenture(bond)1135debenture capital1136debit1137debit and credit convention1138debit1139debit 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 certainty 1167decision making under uncertainty 1168decision model1169decision rule1170decision software package 1171decision support system 1172decision table1173decision theory1174decision tree1175decision variable1176declaration of bankruptcy 1177declaration of dividend1178declining-balance method(of depreciation)1179decommissioning cost1180deconglomeration1181deductions1182deed1183deed 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 leverage 1216de 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 access1277direct allocation method 1278direct cost1279direct costing1280direct debit。
(完整版)会计专业英语词汇大全
会计专业英语词汇大全（一）一.专业术语Accelerated Depreciation Method 计算折旧时，早期所提的折旧大于后期各年。
加快折旧法主要包含余额递减折旧法declining balance depreciation，双倍余额递减折旧法double declining balance depreciation，年限总数折旧法sum of the years' depreciationAccount 科目，帐户Account format 帐户式Account payable 对付帐款Account receivable 应收帐款Accounting cycle 会计循环，指按次序进行记录，归类，汇总和编表的全过程。
在连续的会计期间循环往复的循环进行Accounting equation 会计等式：财产= 欠债 + 业主权益Accounts receivable turnover 应收帐款周转率：一个期间的赊销净额/ 应收帐款均匀余额Accrual basis accounting 应记制，债权发生制：以应收对付为计算基础，以确立本期利润与花费的一种方式。
凡应属本期的利润于花费，无论其款项能否以收付，均作为本期利润和花费办理。
Accrued dividend 应计股利Accrued expense 应记花费：指本期已经发生而还没有支付的各项花费。
Accrued revenue 应记收入Accumulated depreciation 累计折旧Acid-test ratio 酸性试验比率，公司速动财产与流动欠债的比率，又称quick ratioAcquisition cost 购买成本Adjusted trial balance 调整后试算表，指已作调整分录但还没有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由此不曾记录或未适合记录的会计事项予以记录入帐。
标准会计英语词汇大全(完整)
AAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment "废弃,报废;委付" abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount "绝对数,绝对金额" absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb "摊配,转并"absorption account "摊配账户,转并账户"absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method "加速折旧法,快速折旧法"acceleration clause "加速偿付条款,提前偿付条款"acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account "①账户,会计科目②账簿,报表③账目,账项④记账"accountability "经营责任,会计责任" accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant "会计员,会计师" accountant general "会计主任,总会计" accounting in charge 主管会计师"accountant,s legal liability " 会计师的法律责任"accountant,s report " 会计师报告"accountant,s responsibility " 会计师职责account form "账户式,账式"accounting ①会计②会计学accounting assumption "会计假定,会计假设"accounting basis "会计基准,会计基本方法"accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention "会计常规,会计惯例"accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity "会计主体,会计个体" accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure "会计暴露,会计暴露风险"accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标精品文库accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession "会计职业,会计专业"accounting rate of return 会计收益率accounting records "会计记录,会计簿籍"Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard "会计标准,会计准则"accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee 会计准则委员会(英)accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction "会计业务,会计账务"Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts "会计账簿,会计报表"account sales "承销清单,承销报告单" accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing "应收账款筹资,应收账款融资"accounts receivable management 应收账款管理accounts receivable turnover "应收账款周转率,应收账款周转次数"accretion 增殖accrual basis accounting "应计制会计,权责发生制会计"accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax "累积盈余税,累积收益税"accumulation "累积,累计"acid test ratio 酸性试验比率acquired company "被盘购公司,被兼并公司"acquisition "购置,盘购"acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act "法案,法规"action "起诉,诉讼"active account 活动账户active assets 活动资产activity "业务活动,作业"activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法精品文库act of God "天灾,不可抗力"actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition "增置,扩建"additional depreciation "附加折旧,补提折旧"additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income "调整后收益总额,调整后所得总额"adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance "预付款,垫付款"advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure "投机经营,短期经营" adverse opinion "反面意见,否定意见" adverse variance "不利差异,逆差" advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age "寿命,账龄,资产使用年限" age allowance 年龄减免age analysis 账龄分析agency "代理,代理关系"agency commission 代理佣金agency fund 代管基金agenda "议事日程,备忘录"agent "代理商,代理人"aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI "调整后收益总额,调整后所得总额"aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio "贴水,折价"agiotage "汇兑业务,兑换业务"AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation "分摊,分配"allocation criteria 分配标准allotment "①分配,拨付②分配数,拨付数" allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement "通用财务报表,通用会计报表"alpha risk "阿尔法风险,第一种审计风险"altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals "替代方案,备选方案"amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts "美国银行证券存单,美国银行证券托存收据"精品文库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"American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount "金额,合计"amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation "预计,预列"anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application "申请,申请书"applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser "估价员,估价师" appreciation 增值appropriated retained earnings "已拨定留存收益,已指定用途留存收益" appropriation "拨款,指拨经费" appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval "核定,审批"approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage "套利,套汇"arbitrage transaction "套利业务,套汇业务"arbitration "仲裁,公断"arithmetical error 算术误差"arm,s-length price " "正常价格,公正价格""arm,s-length transaction " "一臂之隔交易,正常交易"ARR 会计收益率arrears "①拖欠,欠款②迟付" arrestment 财产扣押Authur Anderson & Co. "约瑟•安德森会计师事务所,安达信会计师事务所" article "文件条文,合同条款"articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price "索价,卖方报价"assessed value 估定价值assessment "①估定,查定②特别税捐,特别摊派税捐"asset 资产asset cover "资产担保,资产保证"asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念精品文库asset quality 资产质量asset retirement "资产退役,资产报废" asset revaluation 资产重估价asset stripping "资产剥离,资产拆卖" asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company "联属公司,附属公司"Association of Government Accounting 政府会计师协会assumed liability "承担债务,承付债务"AT 税后at cost 按成本at par "按票面额,平价"at sight "见票兑付,即期兑付"attached account 被查封账户attachment "扣押,查封"attest "证明,验证"attestation "证明书,鉴定书"audit "审核,审计"auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement "审定财务报表,审定会计报表"audit evidence "审计证据,审计凭证"Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard "审计标准,审计准则" Auditing Standards Board 审计准则委员会Auditor "审计员,审计师"auditor general "审计主任,总审计" "auditor,s legal liability " 审计师法律责任"auditor,s opinion " 审计师意见书"auditor,s report " "审计师报告,查账报告" audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail "审计脉络,审计线索"audit working paper 审计工作底稿authorized capital stock "核定股本,法定股本"automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory "平均存货,平均库存" average life "平均寿命,平均使用年限" average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本back charge 欠费费用back date "倒填日期,填早日期" backed bill 背书票据back-end load 后期负担backer ①票据担保人②财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt "呆账,呆账账户"bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回精品文库bailment "寄销,寄托"bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行"bank(er,s) acceptance " "银行承兑,银行承兑汇票"bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account "银行支票账户,银行活期存款账户"bank confirmation 银行证明信函bank credit "银行信用,银行信贷"bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement "银行对账单,银行存款调节表"bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产改革法bank transfer "银行汇兑业务,银行转账业务"bargain "①合同,谈判②廉价货"bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers "经济晴雨表,经济指标" barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting "会计基准,会计方法"basis of taxation 计税基准basis point 基点basket purchase "整套采购,总价采购" batch costing 分批成本计算法batch processing "分批处理,分批数据处理"B/D 过次页B/E 汇票BE analysis "损益分界分析,保本分析" bear "①承担,负担②卖空者,空头"bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest "附息,负担利息"bear market "熊市,下跌行情"bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code "基础语言,初学者通用符号指令语言"精品文库beginning balance 期初余额beginning inventory 期初存货bellwether security "领头证券,龙头证券"below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary "受益人,受款人,受赔人" benefit "①效益,利益②福利金,津贴" benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk "贝塔风险,第二种类型误差" betterment "改造投资,改造工程投资"B/F 余额承前Bias "偏差,偏向性"bid ①买价②投标bid bond 投标保证金bid price "①买方出价,买价②投标价格" big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill "①汇票,票据②通知单,清单③账单,发货票"billing "开发票,开账单"billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading "提货单,提单"bill of materials 用料单bill of sales "销货清单,卖据"bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry "失实分录,未加说明的分录" blind purchase 盲目采购blue-chip "蓝筹码股票,热门股票"blue-sky laws "蓝天法,股票发行控制法"board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade "同业公会,商会"bond "①债券②保证书,保证金③忠诚保证"bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture "债券信托契约,债券契约"bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding "流通在外债券,未偿付债券"bonds payable 应付公司债券bond yield 债券收益率bonus "奖金,红利"bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory "账面存货,账面盘存" bookkeeper "簿记员,记账员" bookkeeping "①簿记,记账②簿记学" book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit "账面利润,账面盈利"book rate of return 账面收益率books of accounts 账簿book value 账面价值精品文库book value per share 每股账面价值boot 补价borrowing "借贷,借款"borrowing power 借款能力bottom line "损益表底线,最终财务成果" B/R 应收票据branch "分支机构,分店"branch accounting "分支机构会计,分店会计"branch current account "分支机构往来账户,分店往来账户"branch ledger 分支机构分类账brand name "牌号名称,商标名称" breach of contract "违约,违反合同" breach of trust 违反信托breakdown "分解,按细目分类"break-even analysis "损益分界分析,损益平衡分析"break-even chart "损益分界图表,损益平衡图表"break-even point "损益分界点,损益平衡点"break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down "入次页,过次页" brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock "保险库存,缓冲存货"bull "①买空②买空者,多头"bullion "金银块,金银条"bull market "牛市,涨市"burden 间接费用burden rate 间接费用率business "①商业,工商业②企业③经营,营业"business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle "商业周期,商业循环" business environment 企业环境business failure 经营失败business income "企业收益,营业收益" business risk "经营风险,营业风险" business segment 企业分部business transaction "企业交易,营业业务"business trust 企业经营信托buy and hold decision 购入和持存决策"buyer,s credit " 买方信贷buying expense 进货费用buyout "收购股权,收购控制股权"buy over "收买,贿赂"bylaws 公司章程细则by-product 副产品CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call "①期前偿还,期前兑回②催交股款③买方期权"callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①生产能力②偿债能力capacity cost "生产能力成本,经营能力成本"capacity to borrow 借款能力capacity to contract "订约能力,订约资格"精品文库capital "资本金,资本"capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model 资本性资产计价模型capital authorized "额定资本,法定资本" capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain "资本利得,资本收益" capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal 资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept "资本保持概念,资本维护概念"capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in "实缴股本,投入股本" capital rationing 资本分配capital reorganization 资本改组capital reserve 资本公积金capital return "资本收益率,投资回收率" capital stock 股本capital stock outstanding "发行股本,流通在外股本"capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本结构capital structure decision 资本结构决策capital surplus 资本盈余capital turnover 资本周转率capital verification "资本验证,验资" CAPM 资本性资产计价模型carried interest 附带权益carry back "结转前期扣减,移前扣减" carrying cost "置存成本,储存成本" carrying value ①置存价值②抵押品价值carry over "①结转下期扣减,移后扣减②结转库存,滚存量"CASB 成本会计准则委员会cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting "现金收付制会计,收付实现制会计"cash bonus 现金红利cash break-even analysis 现金损益分界分析cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement "现金流转表,现金流量表"cash-flow to capital-expenditure ratio 现金流量对资本支出比率cash-flow to total-debt ratio 现金流量对负债总额比率cash forecast 现金预测cashier 出纳员"cashier,s check " 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现精品文库cash on hand 库存现金cash position "现金状况,现金头寸"cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金销售cash shortages and overages 现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order "现金订货,订货现金" casting "加总,合计"casual audit 临时审计CBA 成本效益分析CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization "集中经营,集权"certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalent coefficient 确定等值系数certificate of capital verification 验资证明书certificate of deposit 存款单certificate of incorporation "公司登记执照,公司注册证书"certificate of indebtedness 借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处理师certified financial planners 注册财务计划师certified financial statement "已审核财务报表,已审核会计报表"certified information system auditor 注册信息系统审计师certified internal auditor 注册内部审计师certified management accountant 注册管理会计师certified public accountant 注册公共会计师certifying officer 签付员chain discount 连锁折扣chain liquidation 连续清算chairman of the board of director 董事长"chairman,s report " 董事长报告change fund 找零备用金changing prices accounting 物价变动会计charge "①费用②借记,借项③赊账④留置权"charge account "赊账,赊账账户" charge and discharge statement 信托财产(或遗产)收支报表charge card 付款卡charge off 注销charge sale 赊销charter "执照,许可证"chartered accountant 特许会计师chartered financial analyst 特许财务分析师charted financial consultant "特许财务咨询师,特许财务顾问"chartist 图表分析专家chart of accounts "账户分类表,会计科目表"chattel 动产chattel mortgage 动产抵押check "①支票②检查,核对"check and balance system "制约平衡制度,制衡制度"check cleaning 支票交换checking account "支票账户,活期存款账户"check register 支票登记簿check verification 支票验证chief accountant "总会计,会计主任" chief auditor "总审计,审计主任"chief cashier "总出纳,出纳主任"chief financial officer "财务总裁,财务总经理"CHIPS 票据交换所银行内部支付系统chronological book 序时账簿CIF 到岸价格circularization 发函询证精品文库circulating asset 流动资产circulating capital "流动资本,流动资金" claim 索赔classification of accounts 账户分类表classification of assets 资产分类classification of liabilities 负债分类"classification of stockholders, equity " 股东产权分类classified common stock 分类普通股classified trial balance 分类试算表claw back 追回税款clean ①不附带保留条件②不附其他单据③不附利息clean bill of exchange 光票汇票clean letter of credit 光票信用证clearance "①结关,报关②票据交换,清算③清仓"clearance agent 报关结算代理商clearance sale 清仓减价销售clearing ①票据交换②结算clearing account "①暂记账户,过渡账户②票据交换往来账户"clearing house 票据交换所clear-up cause 清理条款clerical error "笔误,记账错误"clerk "办事员,职员"client "客户,委托人"closed account 已结账账户closed-end mutual fund 固定股份互助基金投资公司closely-held company 不公共招股公司closely-held corporation 不公共招股公司closing ①结账②收盘closing adjustment "结账调整,决算调整"closing balance 期末余额closing date "结账日期,截止日期" closing entry 结账分录closing price 收盘价格closing trial balance 结账试算表CM "贡献毛利,贡献毛益"CMA 注册管理会计师CML 资本市场贝塔风险线COBOL 普通商业用语code "①代号,代码②法规,守则"Code of Professional Ethics 《职业道德守则》coding 编码coding clerk 编码员coding of accounts 账户编码co-financing 共同融资coin 硬币coinsurance clause 共同保险条款collateral "抵押品,担保品"collateral bond "抵押品担保债券,动产担保债券"collateral loan 抵押品担保贷款collectibles 收藏物collection agency 收账代理商collection period 收款期collective policy 收账政策collusion 串通舞弊columnar journal 多栏式日记账combination 企业合并combined financial statement "合并财务报表,合并会计报表"combined journal and ledger "合并日记分类账,日记总账"comfort letter 安慰信函commercial bank 商业银行commercial bill 商业汇票commercial credit 商业信用commercial law 商法commercial paper ①商业票据②流通票据commission "佣金,手续费" commitment ①承诺付款②承诺贷款commitment fee 承诺费commodity "商品,货物"commodity exchange 商品交易所Common Business Oriented Language 普通商业语言common cost 共同成本common dollar 等值美元common-size statement 共同尺度报表common stock 普通股common stock equivalent 等同普通股Common Stock Index 普通股股票价格指精品文库数community of interest "共同权益,共同权益集团"commuted value 折算价值company 公司company director 公司董事长company finance 公司财务company law 公司法company reserve 公司公积金company tax 公司税comparability 可比性comparative accounting "比较会计,比较会计学"comparative statement "比较财务报表,比较会计报表"compensating balance "补偿性存款额,存货抵销余额"compensating errors 抵销性错误compensation "①报酬②补偿,赔偿" compensatory stock option 补偿性购股权competitive bidding 竞争性投标compilation of financial statement "编辑财务报表,编辑会计报表"complete audit 全部审计complete cycle costs 全部周期成本completed contract method 全部完工法complete transaction 完整经济业务complex capital structure 复杂资本结构complex information processing 复杂信息处理compliance audit 符合规章审计compliance test "符合规章抽查,符合性抽查"composite break-even point 综合损益分界点composite depreciation 综合折旧composition "偿债协议,债务和解" compound amount of 1 dollar "1元的复利终值,1元的本利和"compound discount "复贴现,复折现" compound entry 复合分录compound interest 复利compound interest method of depreciation 复利折旧法compound value 复利值comprehensive audit 综合审计comprehensive budget 综合预算comprehensive income 综合收益comptroller "审计长,主计长" Comptroller General 总审计长compulsory audit 强制审计compulsory liquidation 强制清算COMPUSTAT 电子计算机会计数据库computed price 推算价格computer 电子计算机computer-aided audit 电子计算机辅助审计computer-aided financial management 电子计算机辅助财务管理computer conferencing 电子计算机会议computer fraud 电子计算机舞弊computerized accounting 电算会计化computer network "电子计算机网络,电子计算机互联网络"computer software 电子计算机软件concealment "隐瞒,匿报"concept 概念conceptual framework "概念构架,概念体系"concern "企业,商号"concession "①特许,特许权②折让,优惠" condensed balance sheet 简明资产负债表condensed income statement 简明损益表conditional acceptance 附加条件承兑conditional bond 附条件债券confidential information "机密信息,机密资料"confirmation letter "询证信函,查证信函" confirmed letter of credit 保兑信用证confiscated goods "没收货物,充公货物" confiscation "没收,充公"conflict of interest "公私利益冲突,借公营私"conglomerate combination 跨行业企业合并conglomerate company "跨行业公司,集团公司"精品文库conglomerate financial statement "集团公司财务报表,集团公司会计报表" conservatism ①保守性②稳健性consignment "寄销,寄托"consignment account 寄销账户consistency 一致性consolidated financial statement "合并财务报表,合并会计报表"consolidation 创立合并consolidation goodwill 合并商誉consortium "国际财团,国际银团" consortium project 国际财团投资项目constant price 不变价格constant purchase power accounting 不变购买力会计constituent company "子公司,成员公司" construction contract accounting 建筑合同会计construction work in process 在建工程constructive dividend 推定股利constructive fraud 推定欺诈constructive receipt 推定收入consular invoice 领事签证发货票consultant "咨询师,顾问"consultant fee 咨询费Consultative Committee of Accounting Bodies 会计团体协商委员会consumed cost 耗用成本Consumer Price Index 消费品物价指数Continental European accounting 欧洲大陆会计contingency "意外事项,或有事项" contingency account 意外准备账户contingency financial plan 应急财务计划contingent gain "或有收益,或有利得" contingent loss 或有损失continuing account "连续账户,结转账户"continuing appropriation "连续拨款,连续经费"continuing investment 连续投资continuing professional education "专业进修教育,专业连续教育"continuing security 连续担保continuity postulate 连续经营假设continuous audit 连续审计continuous budget "连续预算,滚动预算" continuous inventory 连续盘存contra account 抵销账户contract 合同contract labor 合同工contractor ①定约人②承包商contract price 合同价格contra entry 对销分录contributed capital 实缴股本contributed capital in excess of par value 实缴股本的股票溢价contribution "①缴入股本②分担费用③贡献毛利④捐献,捐款"contribution approach to pricing 贡献毛利法定价contribution margin "献毛益,贡献毛利" contribution margin income statement 贡献毛利损益表contribution margin ratio 贡献毛利率contributory pension plan 分担退休金计划control ①控制②管制control account 统制(统驭)账户controllable cost 可控制成本controlled accounts 被统制账户controlled company "受控公司,子公司" controller "会计长,主计长"controlling company 控制公司controlling-company accounting 控制公司会计controlling interest "控制股权,多数股权"convention "惯例,常规"conventional accounting 常规会计conventional costing 常规成本计算法conventional income statement 常规损益表conversion "①兑换②换算,折算" conversion price 兑换价格conversion rate "兑换率,折算率" convertible bond 可兑换债券convertible preferred stock 可兑换优先股。
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。
会计类英语单词
会计类英语单词一、导言英语作为国际通用语言，在现代社会中扮演着重要的角色。
学习会计类英语单词对于从事会计相关工作的人员来说尤为重要。
本文将介绍一些常用的会计类英语单词及其释义，帮助读者更好地理解和掌握这些专业术语。
二、常用会计类英语单词1. Accountant：会计师2. Accrual：应计3. Asset：资产4. Audit：审计5. Balance sheet：资产负债表6. Budget：预算7. Depreciation：折旧8. Equity：股本9. Expense：费用10. Financial statement：财务报表11. Income statement：利润表12. Interest：利息13. Ledger：总账14. Liabilities：负债15. Profit：利润16. Revenue：收入17. Tax：税收18. Trial balance：试算平衡表19. Wage：工资20. Working capital：营运资本三、对会计类英语单词的进一步解读1. Accountant（会计师）Accountant指的是负责处理和记录财务和税务事务的专业人员。
他们负责准确地记录和分析财务数据，并根据法律法规进行合规处理。
2. Accrual（应计）Accrual是指在会计报表中记录收入和费用时，以实际发生的时间为准。
这意味着即使在现金流发生之前或之后，也要将相关项目计入账目。
3. Asset（资产）Asset是指企业所拥有的有形或无形的东西，具有经济价值。
资产可以包括现金、股票、土地、建筑物等。
4. Audit（审计）Audit是指对企业的财务记录进行全面检查和评估的过程。
审计的目的是确认财务数据的真实性和准确性，以及检查企业是否遵守财务相关法规和准则。
5. Balance sheet（资产负债表）Balance sheet是一份会计报表，用于呈现企业在特定时间点上的资产、负债和所有者权益的情况。
会计中英文词汇对照
会计中英文词汇对照下面是会计中英文词汇对照，根据2024年新准则：1. 会计准则 - Accounting standards2. 资产 - Assets3. 负债 - Liabilities4. 所有者权益 - Shareholders' equity5. 营业收入 - Revenue6. 营业成本 - Cost of sales7. 营业利润 - Operating profit8. 销售费用 - Selling expenses9. 管理费用 - Administrative expenses10. 营业外收入 - Non-operating revenue11. 营业外支出 - Non-operating expenses12. 税前利润 - Profit before tax14. 净利润 - Net profit15. 商品 - Merchandise16. 存货 - Inventory17. 应收账款 - Accounts receivable18. 应付账款 - Accounts payable19. 预付账款 - Prepaid expenses20. 银行贷款 - Bank loans21. 长期负债 - Long-term liabilities22. 现金流量表 - Statement of cash flows23. 折旧 - Depreciation24. 坏账准备 - Allowance for doubtful accounts25. 无形资产 - Intangible assets26. 预留 - Provision27. 经营性租赁 - Operating lease28. 融资租赁 - Finance lease29. 需要修订的会计估计和错过调整 - Accounting estimates and corrections of errors to be revised30. 非常见项目 - Exceptional items。
会计英语词汇
会计英语词汇会计英语词汇大全会计专业英语是会计专业人员职业发展的必要工具。
学习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。
下面是yjbys小编为大家带来的会计英语词汇大全的知识，欢迎阅读。
会计英语词汇大全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 citiespayable应交房产税 Housing property tax payable应交土地使用税 Tenure tax payable应交车船使用税 Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税 Personal income tax payable其他应交款 Other fund in conformity with paying其他应付款 Other payables预提费用 Drawing expense in advance其他负债 Other liabilities待转资产价值 Pending changerover assets value预计负债 Anticipation liabilities长期负债 Long-term Liabilities长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year应付债券 Bonds payable债券面值 Face value, Par value债券溢价 Premium on bonds债券折价 Discount on bonds应计利息 Accrued interest长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year递延税款 Deferral taxes三、所有者权益类 OWNERS'' EQUITY资本 Capita实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up 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 andwelfare fund利润归还投资 Profits capitalizad on return of investment应付优先股股利 Preferred Stock dividends payable提取任意盈余公积Withdrawal other common 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 toassets(or stock)未分配利润 Undistributed profit四、成本类 Cost生产成本 Cost of manufacture基本生产成本 Base cost of manufacture辅助生产成本 Auxiliary cost of manufacture制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles 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 value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge费用 Expenses营业费用 Operating expenses代销手续费 Consignment commission 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。
常用会计英语词汇(完整版)
常用会计英语词汇基本词汇A (1)account 账户,报表A (2)accounting postulate 会计假设A (3)accounting valuation 会计计价A (4)accountability concept 经营责任概念A (5)accountancy 会计职业A (6)accountant 会计师A (7)accounting 会计A (8)agency cost 代理成本A (9)accounting bases 会计基础A (10)accounting manual 会计手册A (11)accounting period 会计期间A (12)accounting policies 会计方针A (13)accounting rate of return 会计报酬率A (14)accounting reference date 会计参照日A (15)accounting reference period 会计参照期间A (16)accrual concept 应计概念A (17)accrual expenses 应计费用A (18)acid test ratio 速动比率(酸性测试比率)A (19)acquisition 收购A (20)acquisition accounting 收购会计A (21)adjusting events 调整事项A (22)administrative expenses 行政管理费A (23)amortization 摊销A (24)analytical review 分析性复核A (25)annual equivalent cost 年度等量成本法A (26)annual report and accounts 年度报告和报表A (27)appraisal cost 检验成本A (28)appropriation account 盈余分配账户A (29)articles of association 公司章程细则A (30)assets 资产A (31)assets cover 资产担保A (32)asset value per share 每股资产价值A (33)associated company 联营公司A (34)attainable standard 可达标准A (35)attributable profit 可归属利润A (36)audit 审计A (37)audit report 审计报告A (38)auditing standards 审计准则A (39)authorized share capital 额定股本A (40)available hours 可用小时A (41)avoidable costs 可避免成本B (42)back-to-back loan 易币贷款B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐B (45)bad debts ratio 坏帐比率B (46)bank charges 银行手续费B (47)bank overdraft 银行透支B (48)bank reconciliation 银行存款调节表B (49)bank statement 银行对账单B (50)bankruptcy 破产B (51)basis of apportionment 分摊基础B (52)batch 批量B (53)batch costing 分批成本计算B (54)beta factor B (市场)风险因素BB (55)bill 账单B (56)bill of exchange 汇票B (57)bill of lading 提单B (58)bill of materials 用料预计单B (59)bill payable 应付票据B (60)bill receivable 应收票据B (61)bin card 存货记录卡B (62)bonus 红利B (63)book-keeping 薄记B (64)Boston classification 波士顿分类B (65)breakeven chart 保本图B (66)breakeven point 保本点B (67)breaking-down time 复位时间B (68)budget 预算B (69)budget center 预算中心B (70)budget cost allowance 预算成本折让B (71)budget manual 预算手册B (72)budget period 预算期间B (73)budgetary control 预算控制B (74)budgeted capacity 预算生产能力B (75)business center 经营中心B (76)business entity 营业个体B (77)business unit 经营单位B (78)by-product 副产品C (79)called-up share capital 催缴股本C (80)capacity 生产能力C (81)capacity ratios 生产能力比率C (82)capital 资本C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本C (85)capital employed 已运用的资本C (86)capital expenditure 资本支出C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制C (89)capital expenditure proposal 资本支出申请C (90)capital funding planning 资本基金筹集计划C (91)capital gain 资本收益C (92)capital investment appraisal 资本投资评估C (93)capital maintenance 资本保全C (94)capital resource planning 资本资源计划C (95)capital surplus 资本盈余C (96)capital turnover 资本周转率C (97)card 记录卡C (98)cash 现金C (99)cash account 现金账户C (100)cash book 现金账薄C (101)cash cow 金牛产品C (102)cash flow 现金流量C (103)cash flow budget 现金流量预算C (104)cash flow statement 现金流量表C (105)cash ledger 现金分类账C (106)cash limit 现金限额C (107)CCA 现时成本会计C (108)center 中心C (109)changeover time 变更时间C (110)chartered entity 特许经济个体C (111)cheque 支票C (112)cheque register 支票登记薄C (113)classification 分类C (114)clock card 工时卡C (115)code 代码C (116)commitment accounting 承诺确认会计C (117)common cost 共同成本C (118)company limited by guarantee 有限担保责任公司C (119)company limited by shares 股份有限公司C (120)competitive position 竞争能力状况C (121)concept 概念C (122)conglomerate 跨行业企业C (123)consistency concept 一致性概念C (124)consolidated accounts 合并报表C (125)consolidation accounting 合并会计C (126)consortium 财团C (127)contingency plan 应急计划C (128)contingent liabilities 或有负债C (129)continuous operation 连续生产C (130)contra 抵消C (131)contract cost 合同成本C (132)contract costing 合同成本计算C (133)contribution centre 贡献中心C (134)contribution chart 贡献图C (135)control 控制C (136)control account 控制账户C (137)control limits 控制限度C (138)controllability concept 可控制概念C (139)controllable cost 可控制成本C (140)conversion cost 加工成本C (141)convertible loan stock 可转换为股票的贷款C (142)corporate appraisal 公司评估C (143)corporate planning 公司计划C (144)corporate social reporting 公司社会报告C (145)cost 成本C (146)cost account 成本账户C (147)cost accounting 成本会计C (148)cost accounting manual 成本手册C (149)cost adjustment 成本调整C (150)cost allocation 成本分配C (151)cost apportionment 成本分摊C (152)cost attribution 成本归属C (153)cost audit 成本审计C (154)cost benefit analysis 成本效益分析C (155)cost center 成本中心C (156)cost driver 成本动因C (157)cost of capital 资本成本C (158)cost of goods sold 销货成本C (159)cost of non-conformance 非相符成本C (160)cost of sales 销售成本C (161)cost reduction 成本降低C (162)cost structure 成本结构C (163)cost unit 成本单位C (164)cost-volume-profit analysis(CVP) 本量利分析C (165)costing 成本计算C (166)credit note 贷项通知C (167)credit report 信贷报告书C (168)creditor 债权人C (169)creditor days ratio 应付账款天数率C (170)creditors ledger 应付账款分类账C (171)critical event 关键事项C (172)critical path 关键路线C (173)cumulative preference shares 累积优先股C (174)current asset 流动资产C (175)current cost accounting 现时成本会计C (176)current liabilities 流动负债C (177)current purchasing power accounting 现时购买力会计C (178)current ratio 流动比率C (179)cut-off 截止C (180)CVP 本量利分析C (181)cycle time 周转时间D (182)debenture 债券D (183)debit note 借项通知D (184)debit capacity 举债能力D (185)debt ratio 债务比率D (186)debtor 债务人;应收账款D (187)debtor days ratio 应收账款天数率D (188)debtors ledger 应收账款分类账D (189)debtor' age analysis 应收账款账龄分析D (190)decision driven costs 决策连动成本D (191)decision tree 决策树D (192)defects 次品D (193)deferred expenditure 递延支出D (194)deferred shares 递延股份D (195)deferred taxation 递延税款D (196)delivery note 交货单D (197)departmental accounts 部门报表D (198)departmental budget 部门预算D (199)depreciation 折旧D (200)dispatch note 发运单D (201)development cost 开发成本D (202)differential cost 差别成本D (203)direct cost 直接成本D (204)direct debit 直接借项D (205)direct hours yield 直接小时产出率D (206)direct labour cost percentage rate 直接人工成本百分比D (207)direct labour hour rate 直接人工小时率D (208)directs on indirect work 间接工作事项上的工时D (209)discount rate 贴现率D (210)discounted cash flow 现金流量贴现D (211)discretionary cost 酌量成本D (212)distribution cost 摊销成本D (213)diversions 移用D (214)diverted hours 移用小时D (215)diverted hours ratio 移用工时比率D (216)dividend 股利D (217)dividend cover 股利产出率D (218)dividend per share 每股股利D (219)dog 疲软产品D (220)double entry accounting 复式会计D (221)double-entry book-keeping 复式薄记D (222)doubtful debts 可疑债务D (223)down time 停工时间D (224)dynamic programming 动态规划E (225)earning per share 每股盈利E (226)earning ratio 市盈率E (227)economic order quantity(EOQ) 经济订购批量E (228)efficient market hypothesis 有效市场假设E (229)efficiency ration 效率性比率E (230)element of cost 成本要素E (231)entity 经济个体E (232)environmental audit 环境审计E (233)environmental impact assessment 环境影响评价E (234)EOQ 经济订购批量E (235)equity 权益E (236)equity method of accounting 权益法会计计算E (237)equity share capital 权益股本E (238)equivalent units 当量E (239)event 事项E (240)exceptional items 例外事项E (241)expected value 期望值E (242)expenditure 支出E (243)expenses 费用E (244)external audit 外部审计E (245)external failure cost 外部损失成本E (246)extraordinary items 非常事项F (247)factory goods 让售商品F (248)factoring 应收帐款让售F (249)fair value 公允价值F (250)feedback 反馈F (251)FIFO 先近先出法F (252)final accounts 年终报表F (253)finance lease 融资租赁F (254)financial accounting 财务会计F (255)financial accounts calendar adjustment 财务报表的日历时间调整F (256)financial management 财务管理F (257)financial planning 财务计划F (258)financial statement 财务报表F (259)finished goods 完成品F (260)fixed asset 固定资产F (261)fixed overhead 固定制造费用F (262)fixed asset turnover 固定资产周转率F (263)fixed assets register 固定资产登记薄F (264)fixed cost 固定成本F (265)flexed budget 变动限额预算F (266)flexible budget 弹性预算F (267)float time 浮动时间F (268)floating charge 流动抵押F (269)flow of funds statement 资金流量表F (270)forecasting 预测F (271)founder's shares 发起人股份F (272)full capacity 满负荷生产能力F (273)function costing 职能成本计算F (274)functional budget 职能预算F (275)fund accounting 基金会计F (276)fundamental accounting concept 基础会计概念F (277)fungible assets 可互换资产F (278)futuristic planning 远景计划G (279)gap analysis 间距分析G (280)gearing 举债经营比率(杠杆)G (281)goal congruence 目标一致性G (282)going concern concept 持续经营概念G (283)goods received note 商品收讫单G (284)goodwill 商誉G (285)gross dividend yield 总股息产出率G (286)gross margin 总边际G (287)gross profit 毛利润G (288)gross profit percentage 毛利润百分比G (289)group 企业集团G (290)group accounts 集团报表H (291)high-geared 高结合杠杆(比例)H (292)hire purchase 租购H (293)historical cost 历史成本H (294)historical cost accounting 历史成本会计H (295)hours 小时H (296)hurdle rate 最低可接受的报酬率I (297)ideal standard 理想标准I (298)idle capacity ration 闲置生产能力比率I (299)idle time 闲置时间I (300)impersonal accounts 非记名账户I (301)imprest system 定额备用制度I (302)income and expenditure account 收益和支出报表I (303)incomplete records 不完善记录I (304)incremental cost 增量成本I (305)incremental yield 增量产出率I (306)indirect cost 间接成本I (307)indirect hours 间接小时I (308)insolvency 无力偿付I (309)intangible asset 无形资产I (310)integrated accounts 综合报表I (311)interdependency concept 关联性概念I (312)interest cover 利息保障倍数I (313)interlocking accounts 连锁报表I (314)internal audit 内部审计I (315)internal check 内部牵制I (316)internal control system 内部控制体系I (317)internal failure cost 内部损失成本I (318)internal rate of return(IRR) 内含报酬率I (319)inventory 存货I (320)investment 投资I (321)investment center 投资中心I (322)invoice register 发票登记薄I (323)issued share capital 已发行股本J (324)job 定单J (325)job card 工作卡J (326)job costing 工作成本计算J (327)job sheet 工作单J (328)joint cost 联合成本J (329)joint products 联产品J (330)joint stock company 股份公司J (331)joint venture 合资经营J (332)journal 日记账J (333)just-in-time(JIT) 适时制度J (334)just-in-time production 适时生产J (335)just-in-time purchasing 适时购买K (336)key factor 关键因素L (337)labour 人工L (338)labour transfer note 人工转移单L (339)leaning curve 学习曲线L (340)ledger 分类账户L (341)length of order book 定单平均周期L (342)letter of credit 信用证L (343)leverage 举债经营比率L (344)liabilities 负债L (345)life cycle costing 寿命周期成本计算L (346)LIFO 后近先出法L (347)limited liability company 有限责任公司L (348)limiting factor 限制因素L (349)line-item budget 明细支出预算L (350)liner programming 线性规划L (351)liquid assets 变现资产L (352)liquidation 清算L (353)liquidity ratios 易变现比率L (354)loan 贷款L (355)loan capital 借入资本L (356)long range planning 长期计划L (357)lost time record 虚耗时间记录L (358)low geared 低结合杠杆(比例)L (359)lower of cost or net realizable value concept 成本或可变净价孰低概念M (360)machine hour rate 机器小时率M (361)machine time record 机器时间记录M (362)managed cost 管理成本M (363)management accounting 管理会计M (364)management accounting concept 管理会计概念M (365)management accounting guides 管理会计指导方针M (366)management audit 管理审计M (367)management buy-out 管理性购买产权M (368)management by exception 例外管理原则M (369)margin 边际M (370)margin of safety ration 安全边际比率M (371)margin cost 边际成本M (372)margin costing 边际成本计算M (373)mark-down 降低标价M (374)mark-up 提高标价M (375)market risk premium 市场分险补偿M (376)market share 市场份额M (377)marketing cost 营销成本M (378)matching concept 配比概念M (379)materiality concept 重要性概念M (380)materials requisition 领料单M (381)materials returned note 退料单M (382)materials transfer note 材料转移单M (383)memorandum of association 公司设立细则M (384)merger 兼并M (385)merger accounting 兼并会计M (386)minority interest 少数股权M (387)mixed cost 混合成本N (388)net assets 净资产N (389)net book value 净账面价值N (390)net liquid funds 净可变现资金N (391)net margin 净边际N (392)net present value(NPV) 净现值N (393)net profit 净利润N (394)net realizable value 可变现净值N (395)net worth 资产净值N (396)network analysis 网络分析N (397)noise 干捞N (398)nominal account 名义账户N (399)nominal share capital 名义股本N (400)nominal holding 代理持有股份N (401)non-adjusting events 非调整事项N (402)non-financial performance measurement 非财务业绩计量N (403)non-integrated accounts 非综合报表N (404)non-liner programming 非线性规划N (405)non-voting shares 无表决权的股份N (406)notional cost 名义成本N (407)number of days stock 存货周转天数N (408)number of weeks stock 存货周转周数O (409)objective classification 客体分类O (410)obsolescence 陈旧O (411)off balance sheet finance 资产负债表外筹资O (412)offer for sale 标价出售O (413)operating budget 经营预算O (414)operating lease 经营租赁O (415)operating statement 营业报表O (416)operation time 操作时间O (417)operational control 经营控制O (418)operational gearing 经营杠杆O (419)operating plans 经营计划O (420)opportunity cost 机会成本O (421)order 定单O (422)ordinary shares 普通股O (423)out-of-date cheque 过期支票O (424)over capitalization 过分资本化O (425)overhead 制造费用O (426)overhead absorption rate 制造费用分配率O (427)overhead cost 制造费用O (428)overtrading 超过营业资金的经营P (429)paid cheque 已付支票P (430)paid-up share capital 认定股本P (431)parent company 母公司P (432)pareto distribution 帕累托分布P (433)participating preference shares 参与优先股P (434)partnership 合伙P (435)payable ledger 应付款项账户P (436)payback 回收期P (437)payments and receipts account 收入和支出报表P (438)payments withheld 保留款额P (439)payroll 工资单P (440)payroll analysis 工资分析P (441)percentage profit on turnover 利润对营业额比率P (442)period cost 期间成本P (443)perpetual inventory 永续盘存P (444)personal account 记名账户P (445)PEPT 项目评审法P (446)petty cash account 备用金账户P (447)petty cash voucher 备用金凭证P (448)physical inventory 实地盘存P (449)planning 计划P (450)planning horizon 计划时限P (451)planning period 计划期间P (452)policy cost 政策成本P (453)position audit 状况审计P (454)post balance sheet events 资产负债表编后事项P (455)practical capacity 实际生产能力P (456)pre-acquisition losses 购置前损失P (457)pre-acquisition profits 购置前利润P (458)preference shares 优先股P (459)preference creditors 优先债权人P (460)preferred creditors 优先债权人P (461)prepayments 预付款项P (462)present value 现值P (463)prevention cost 预防成本P (464)price ratio 市盈率P (465)prime cost 主要成本P (466)prime entry-books of 原始分录登记薄P (467)principal budget factor 主要预算因素P (468)prior charge capital 优先股P (469)prior year adjustments 以前年度调整P (470)priority base budgeting 优先顺序体制的预算P (471)private company 私人公司P (472)pro-forma invoice 预开发票P (473)problem child 问号产品P (474)process costing 分步成本计算P (475)process time 加工时间P (476)product cost 产品成本P (477)Product life cycle 产品寿命周期P (478)production cost 生产成本P (479)production cost of sales 售货成本P (480)production volume ratio 生产业务量比率P (481)profit center 利润中心P (482)profit per employee 每员工利润P (483)profit retained for the year 年度利润留存P (484)profit to turnover ratio 利润对营业额比率P (485)profit-volume graph 利量图P (486)profitability index 盈利指数P (487)programming 规划P (488)project evaluation and review technique 项目评审法P (489)projection 预计P (490)promissory note 本票P (491)prospectus 募债说明书P (492)provisions for liabilities and charges 偿债和费用准备P (493)prudent concept 稳健性概念P (494)public company 公开公司P (495)purchase order 订购单P (496)purchase requisition 请购单P (497)purchase ledger 采购账户Q (498)quality related costs 质量有关成本Q (499)queuing time 排队时间R (500)rate 率R (501)ratio 比率R (502)ration pyramid 比率金字塔R (503)raw material 原材料R (504)receipts and payments account 收入和支付报表R (505)receivable ledger 应收款项账户R (506)redeemable shares 可赎回股份R (507)redemption 赎回R (508)registered share capital 注册资本R (509)rejects 废品R (510)relevancy concept 相关性概念R (511)relevant costs 相关成本R (512)relevant range 相关范围R (513)reliability concept 可靠性概念R (514)replacement price 重置价格R (515)report 报表R (516)reporting 报告R (517)research cost, applied 应用性研究成本R (518)research cost, pure or basic 理论或基础研究成本R (519)reserves 留存收益R (520)residual income 剩余收益R (521)responsibility center 责任中心R (522)retention money 保留款额R (523)return on capital employed 运用资本报酬率R (524)returns 退回R (525)revenue 收入R (526)revenue center 收入中心R (527)revenue expenditure 收益支出R (528)revenue investment 收入性投资R (529)right issue 认股权发行R (530)rolling budget 滚动预算R (531)rolling forecast 滚动预测S (532)sales ledger 销售分类账S (533)sales order 销售定单S (534)sales per employee 每员工销售额S (535)scrap 废料S (536)scrip issue 红股发行S (537)secured creditors 有担保的债权人S (538)segmental reporting 分部报告S (539)selling cost 销售成本S (540)semi-fixed cost 半固定成本S (541)semi-variable cost 半变动成本S (542)sensitivity analysis 敏感性分析S (543)service cost center 服务成本中心S (544)service costing 服务成本计算S (545)set-up time 安装时间S (546)shadow prices 影子价格S (547)share 股票S (548)share capital 股份资本S (549)share option scheme 购股权证方案S (550)share premium 股票溢价S (551)sight draft 即期汇票S (552)single-entry book-keeping 单式薄记S (553)sinking fund 偿债基金S (554)slack time 松弛时间S (555)social responsibility cost 社会责任成本S (556)sole trader 独资经营者S (557)source and application of funds statement 资金来源和运用表S (558)special order costing 特殊定单成本计算S (559)staff costs 职工成本S (560)statement of account 营业账单S (561)statement of affairs 财务状况表S (562)statutory body 法定实体S (563)stock 存货S (564)stock control 存货控制S (565)stock turnover 存货周转率S (566)stocktaking 盘点存货S (567)stores requisition 领料申请单S (568)strategic business unit 战略性经营单位S (569)strategic management accounting 战略管理会计S (570)strategic planning 战略计划S (571)strategy 战略S (572)subjective classification 主体分类S (573)subscribed share capital 已认购的股本S (574)subsidiary undertaking 子公司S (575)sunk cost 沉没成本S (576)supply estimate 预算估计S (577)supply expenditure 预算支出S (578)suspense account 暂记账户S (579)SWOT analysis 长处和短处,机会和威胁分析S (580)system 制度,体系T (581)tactical planning 策略计划T (582)tactics 策略T (583)take-over 接收T (584)tangible asset 有形资产T (585)tangible fixed asset statement 有形固定资产表T (586)target cost 目标成本T (587)terotechnology 设备综合工程学T (588)throughput accounting 生产量会计T (589)time 时间T (590)time sheet 时间记录表T (591)total assets 总资产T (592)total quality management 全面质量管理T (593)total stocks 存货总计T (594)trade creditors 购货客户(应付账款)T (595)trade debtors 销货客户(应收账款)T (596)trading profit and loss account 营业损益表T (597)transfer price 转让价格T (598)transit time 中转时间T (599)treasurership 财务长制度T (600)trail balance 试算平衡表T (601)turnover 营业额U (602)uncalled share capital 未催缴股本U (603)under capitalization 不足资本化U (604)under or over-absorbed overhead 少吸收或多吸收的制造费用U (605)uniform accounting 统一会计U (606)uniform costing 统一成本计算U (607)unissued share capital 未发行股本V (608)value 价值V (609)value added 增值V (610)value analysis 价值分析V (611)value for money audit 经济效益审计V (612)vote 表决V (613)voucher 凭证W (614)waiting time 等候时间W (615)waste 废品(料)W (616)wasting asset 递耗资产W (617)weighted average cost of capital 资本的加权平均成本W (618)weighted average price 加权平均价格W (619)with resource 有追索权W (620)without recourse 无追索权W (621)working capital 营运资本W (622)write-down 减值Z (623)zero base budgeting 零基预算Z (624)zero coupon bond 无息债券Z (625)Z score 破产预测计分法。
标准会计英语词汇大全(完整)
AAA美国会计学会Abacus《算盘》杂志abacus算盘Abandonment " 废弃 ,报废 ;委付 " abandonment value废弃价值abatement①减免②冲销ability to service debt偿债能力abnormal cost异常成本abnormal spoilage异常损耗above par超过票面价值above the line 线上项目absolute amount"绝对数 ,绝对金额 " absolute endorsement绝对背书absolute insolvency绝对无力偿付absolute priority绝对优先求偿权absolute value绝对值absorb "摊配 ,转并 "absorption account" 摊配账户 ,转并账户"absorption costing摊配成本计算法abstract摘要表abuse滥用职权abuse of tax shelter滥用避税项目ACCA特许公认会计师公会accelerated cost recovery system加速成本收回制度accelerated depreciation method" 加速折旧法,快速折旧法 "acceleration clause" 加速偿付条款 ,提前偿付条款 "acceptance①承兑②已承兑票据③验收acceptance bill承兑票据acceptance register承兑票据登记簿acceptance sampling验收抽样access time存取时间accommodation融通accommodation bill融通票据accommodation endorsement融通背书account " ①账户 ,会计科目②账簿 ,报表③账目 ,账项④记账 "accountability "经营责任 ,会计责任 " accountability unit 责任单位 Accountancy《会计》杂志 accountancy 会计accountant"会计员 ,会计师 "accountant general"会计主任 ,总会计 " accounting in charge主管会计师"accountant,s legal liability "会计师的法律责任"accountant,s report "会计师报告"accountant,s responsibility "会计师职责account form"账户式 ,账式 "accounting①会计②会计学accounting assumption" 会计假定 ,会计假设"accounting basis" 会计基准 ,会计基本方法"accounting changes会计变更accounting concept会计概念accounting control会计控制accounting convention"会计常规 ,会计惯例"accounting corporation会计公司accounting cycle会计循环accounting data会计数据accounting doctrine会计信条accounting document会计凭证accounting elements会计要素accounting entity" 会计主体 ,会计个体 " accounting entry会计分录accounting equation会计等式accounting event会计事项accounting exposure"会计暴露 ,会计暴露风险 "accounting firm会计事务所Accounting Hall of Fame会计名人堂accounting harmonization会计协调化accounting identity会计恒等式accounting income会计收益accounting information会计信息accounting information system会计信息系统accounting internationalization会计国际化accounting journals会计杂志accounting legislation会计法规accounting manual会计手册accounting objective会计目标accounting period 会计期accounts receivable collection period 应收accounting policies会计政策账款收款期accounting postulate会计假设accounts receivable discounted已贴现应accounting practice会计实务收账款accounting principle会计原则accounts receivable financing" 应收账款Accounting Principle Board 会计原则委员筹资 ,应收账款融资 "会accounting procedures会计程序accounting profession" 会计职业 ,会计专业"accounting rate of return会计收益率accounting records" 会计记录 ,会计簿籍accounts receivable management 应收账款管理accounts receivable turnover " 应收账款周转率 ,应收账款周转次数 "accretion增殖accrual basis accounting" 应计制会计 ,权"责发生制会计 "Accounting Review《会计评论》accrued asset 应计资产accounting rules会计规则accrued expense应计费用Accounting Series Release 《会计公告文accrued liability应计负债件》accrued revenue应计收入accounting service会计服务accumulated depreciation累计折旧accounting software会计软件accumulated dividend 累计股利accounting standard" 会计标准 ,会计准则accumulated earnings tax" 累积盈余税 ,累"accounting standardization Accounting Standards Board 委员会 (英 )积收益税 "会计标准化accumulation"累积 ,累计 "会计准则acid test ratio酸性试验比率acquired company "被盘购公司 ,被兼并公司Accounting Standards Committee会计"准则委员会 (英 )acquisition"购置 ,盘购 " accounting system①会计制度②会计系统acquisition accounting 盘购会计accounting technique会计技术acquisition cost购置成本accounting theory会计理论acquisition decision购置决策accounting transaction" 会计业务 ,会计账务acquisition excess盘购超支"acquisition surplus盘购盈余Accounting Trend and Techniques《会across-the-board全面调整计趋势和会计技术》ACT预交公司税accounting unit会计单位act " 法案 ,法规 "accounting valuation会计计价action"起诉 ,诉讼 "accounting year会计年度active account活动账户accounts "会计账簿 ,会计报表 "active assets活动资产account sales "承销清单 ,承销报告单 "activity"业务活动 ,作业 " accounts payable应付账款activity account作业账户accounts receivable应收账款activity accounting作业会计accounts receivable aging schedule应收activity ratio业务活动比率账款账龄分析表activity variance业务活动量差异accounts receivable assigned已转让应act of bankruptcy破产法收账款act of company公司法act of God" 天灾 ,不可抗力 "actual capital实际资本actual value实际价值actual wage实际工资added value增值added value statement增值表added value tax增值税addition "增置 ,扩建 "additional depreciation" 附加折旧 ,补提折旧"additional paid-in capital附加实缴资本additional tax附加税adequate disclosure充分披露adjunct account附加账户adjustable-rate bond可调整利率债券adjusted gross income" 调整后收益总额 , 调整后所得总额 "adjusted trial balance调整后试算表adjusting entry调整分录adjustment调整adjustment account调整账户adjustment bond调整债券administrative accounting行政管理会计administrative budget行政管理预算administrative expense行政管理费用ADR资产折旧年限幅度ad valorem tax从价税advance "预付款 ,垫付款 "advance corporation tax预交公司税advances from customers预收客户款advance to suppliers预付货款adventure" 投机经营 ,短期经营 "adverse opinion"反面意见 ,否定意见 " adverse variance"不利差异 ,逆差 " advisory services咨询服务affiliated company联营公司affiliation联营after closing trial balance结账后试算表after cost售后成本after date出票后兑付after sight见票后兑付after-tax税后AGA政府会计师联合会age "寿命 ,账龄 ,资产使用年限"age allowance 年龄减免age analysis账龄分析agency "代理 ,代理关系 "agency commission 代理佣金agency fund 代管基金 agenda "议事日程 ,备忘录 "agent"代理商 ,代理人 "aggregate balance sheet 合并资产负债表aggregate income statement合并损益表AGI" 调整后收益总额 ,调整后所得总额"aging of accounts receivable应收账款账龄分析aging schedule账龄表agio"贴水 ,折价 "agiotage "汇兑业务 ,兑换业务 "AGM年度股东大会agreement协议agreement of partnership合伙协议AICPA美国注册公共会计师协会AIS会计信息系统all capital earnings rate 资本总额收益率 all-inclusive income concept 总括收益概念allocation"分摊 ,分配 "allocation criteria分配标准allotment " ①分配 ,拨付②分配数 ,拨付数 " allowance①备抵②折让③津贴allowance for bad debts呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement " 通用财务报表 ,通用会计报表 "alpha risk"阿尔法风险 ,第一种审计风险"altered check涂改支票alternative accounting methods 可选择性会计方法alternative proposals"替代方案 ,备选方案"amalgamation企业合并American Accounting Association美国会计学会American depository receipts" 美国银行证券存单 ,美国银行证券托存收据"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"American option美式期权American Stock Exchange美国股票交易所amortization①摊销②摊还amortized cost摊余成本amount "金额 ,合计 "amount differ金额不符amount due到期金额amount of 1 dollar 1 元的本利和analysis分析analyst分析师analytical review分析性检查annual audit年度审计annual closing年度结账annual general meeting 年度股东大会annualize按年折算annualized net present value折算年度净现值annual report年度报告annuity年金annuity due期初年金annuity in advance 预付年金annuity in arrears迟付年金annuity method of depreciation年金折旧法antedate 填早日期anticipation"预计 ,预列 "anti-dilution clause防止稀释条款anti-pollution investment消除污染投资anti-profiteering tax反暴利税anti-tax avoidance反避税anti-trust legislation反拖拉斯立法A/P应付账款APB会计原则委员会APB Opinion《会计原则委员会意见书》Application" 申请 ,申请书 "applied overhead已分配间接费用appraisal估价appraisal capital评估资本appraisal surplus估价盈余appraiser" 估价员 ,估价师 "appreciation增值appropriated retained earnings" 已拨定留存收益 ,已指定用途留存收益" appropriation "拨款 ,指拨经费 "appropriation account①拨款账户②留存收益分配账户appropriation budget拨款预算approval "核定 ,审批 "approved account核定账户approved bond核定债券A/R应收账款arbitrage"套利 ,套汇 "arbitrage transaction"套利业务 ,套汇业务"arbitration"仲裁 ,公断 "arithmetical error算术误差"arm,s-length price ""正常价格 ,公正价格""arm,s-length transaction "" 一臂之隔交易 ,正常交易 "ARR会计收益率arrears "①拖欠 ,欠款②迟付 "arrestment财产扣押Authur Anderson & Co."约瑟?安德森会计师事务所 ,安达信会计师事务所 " article"文件条文 ,合同条款 "articles of incorporation公司章程articles of partnership合伙契约articulate环接articulated concept环接观念artificial intelligence人工智能ASB审计准则委员会ASE 美国股票交易所Asian Development Bank亚洲开发银行Asian dollar亚洲美元asking price"索价 ,卖方报价 "assessed value估定价值assessment " ①估定 ,查定②特别税捐 , 特别摊派税捐 "asset资产asset cover"资产担保 ,资产保证 "asset depreciation range资产折旧年限幅度asset-liability view资产—负债观念asset quality资产质量asset retirement"资产退役 ,资产报废 " asset revaluation资产重估价asset stripping"资产剥离 ,资产拆卖 " asset structure资产结构asset turnover资产周转率asset valuation资产计价assignment of accounts receivable 应收账款转让associated company" 联属公司 ,附属公司"Association of Government Accounting 政府会计师协会assumed liability"承担债务 ,承付债务 "AT 税后at cost按成本at par"按票面额 ,平价 "at sight"见票兑付 ,即期兑付 "attached account被查封账户attachment" 扣押 ,查封 "attest"证明 ,验证 "attestation" 证明书 ,鉴定书 "audit"审核 ,审计 "auditability可审核性audit committee审计委员会audit coverage 审计范围audited financial statement" 审定财务报表 ,审定会计报表 "audit evidence " 审计证据 ,审计凭证 "Audit Guides《审计指南》auditing①审计②审计学auditing procedure审计程序auditing process审计过程auditing standard"审计标准 ,审计准则 " Auditing Standards Board审计准则委员会Auditor "审计员 ,审计师 "auditor general"审计主任 ,总审计 " "auditor,s legal liability "审计师法律责任"auditor,s opinion " 审计师意见书"auditor,s report ""审计师报告 ,查账报告 " audit program审计工作计划audit report审计报告audit risk审计风险audit sampling审计抽样audit software审计软件audit test 审计抽查audit trail " 审计脉络 ,审计线索 "audit working paper审计工作底稿authorized capital stock"核定股本 ,法定股本"automated clearing house自动票据交换所automated teller machine自动取款机automatic transfer service自动转账服务available asset可用资产available inventory可用存货average balance平均余额average collection period平均收款期average cost平均成本average-cost method平均成本法average inventory" 平均存货 ,平均库存 " average life"平均寿命 ,平均使用年限 " average payment period (of accounts payable)应付账款平均付款期average rate of return平均收益率averages 股票价格平均指数avoidable cost可避免成本back charge欠费费用back date"倒填日期 ,填早日期 "backed bill背书票据back-end load后期负担backer①票据担保人②财务支持人backlog depreciation欠提折旧back order欠交订货back pay欠付工资back tax欠交税款back-to-back credit对开信用证back-to-back loan对销贷款back wardation倒价backward integration逆向合并bad check空头支票bad debt "呆账 ,呆账账户 "bad debt account呆账账户bad debt expense呆账费用bad debt ratio呆账比率bad debt recovery呆账收回bailment"寄销 ,寄托 "bailout抽资bailout period投资返还期balance①余额②平衡balance budget平衡预算balance due结欠余额balance fund平衡基金balance of account账户余额balance of payment国际收支差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account资产负债表账户balance sheet analysis资产负债表分析balance sheet audit资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank银行"bank(er,s) acceptance " " 银行承兑 ,银行承兑汇票 "bank balance银行存款余额bankbook存折bank charge银行手续费bank checking account " 银行支票账户 ,银行活期存款账户 "bank confirmation 银行证明信函 bankcredit " 银行信用 ,银行信贷 " bankcustody 银行保险库bank draft银行汇票banker①银行家②银行bank failure银行倒闭bank loan银行贷款bank overdraft 银行透支bank reconciliation statement " 银行对账单 ,银行存款调节表 "bank reference 银行征信信函bank run银行挤兑bankruptcy破产bankruptcy act破产法bankruptcy cost破产成本bankruptcy court破产法院bankruptcy prediction破产判断Bankruptcy Reform Act of 19781978年破产改革法bank transfer"银行汇兑业务 ,银行转账业务"bargain"①合同 ,谈判②廉价货 "bargain money 定金bargain purchase option承租人优先购置权bargain renewed option承租人优先续租权bargain sale廉价销售barometers "经济晴雨表 ,经济指标 " barometers stock晴雨表股票barter以货易货barter transaction易货业务base基数base period基期base price基价base rate基础利率base stock基础存量BASIC基础语言basic earnings per share每股基础收益basis基准basis of accounting"会计基准 ,会计方法"basis of taxation计税基准basis point基点basket purchase" 整套采购 ,总价采购 " batch costing分批成本计算法batch processing" 分批处理 ,分批数据处理"B/D过次页B/E 汇票BE analysis"损益分界分析 ,保本分析 " bear "①承担 ,负担②卖空者 ,空头 "bearer持票人bearer bond不记名债券bearer draft不记名汇票bear interest"附息 ,负担利息 "bear market"熊市 ,下跌行情 "bear squeeze榨空头beating the market战胜股市before-separation cost分离前成本before-tax income税前收益Beginners All-purpose Symbolic Instruction Code" 基础语言 ,初学者通用符号指令语言 "beginning balance期初余额beginning inventory期初存货bellwether security" 领头证券 ,龙头证券"below par低于票面价值below the line线下项目beneficial interest受益人权益beneficial owner受益权人beneficiary" 受益人 ,受款人 ,受赔人 " benefit"①效益 ,利益②福利金 ,津贴 " benefit-cost analysis效益成本分析benefit-cost ratio效益成本比率benefit fund 福利基金benefit in kind实物福利benefit system职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient贝塔系数beta risk"贝塔风险 ,第二种类型误差 " betterment" 改造投资 ,改造工程投资 "B/F余额承前Bias "偏差 ,偏向性 "bid ①买价②投标bid bond投标保证金bid price"①买方出价 ,买价②投标价格 "big bath巨额冲销Big Board大证券交易所Big Five五大会计师事务所bill " ①汇票 ,票据②通知单,清单③账单 , 发货票 "billing"开发票 ,开账单 "billing clerk开票员bill of entry报关单bill of exchange汇票bill of lading" 提货单 ,提单 "bill of materials用料单bill of sales"销货清单 ,卖据 "bills payable应付票据bills receivable应收票据B/L提货单black market黑市black money黑钱blank bill of lading不记名提货单blank check空白支票blank endorsement不记名背书blanket mortgage总括抵押blanket order总括订货单blanket price总括价格blind entry"失实分录 ,未加说明的分录 " blind purchase盲目采购blue-chip"蓝筹码股票 ,热门股票 "blue-sky laws" 蓝天法 , 股票发行控制法"board chairman董事长board minutes董事会会议记录board of directors董事会board of trade"同业公会 ,商会 " bond" ①债券②保证书,保证金③忠诚保证 "bond conversion债券兑换bond discount债券折价bonded goods保税货物bonded warehouse 保税仓库bond financing债券筹资bondholder债券持有人bond indenture" 债券信托契约 ,债券契约"bonding company忠诚担保公司bond issue cost债券发行成本bond premium债券溢价bond rating评定债券等级bonds outstanding" 流通在外债券 ,未偿付债券 "bonds payable应付公司债券bond yield债券收益率bonus"奖金 ,红利 "bonus issue发行红利股book①账簿②账面的③记账book audit账簿审计book balance账面余额book inventory" 账面存货 ,账面盘存 " bookkeeper"簿记员 ,记账员 " bookkeeping"①簿记 ,记账②簿记学 "book of final entry终结分录账簿book of orginal entry原始分录账簿book profit"账面利润 ,账面盈利 "book rate of return账面收益率books of accounts账簿book value账面价值book value per share每股账面价值boot补价borrowing"借贷 ,借款 "borrowing power借款能力bottom line" 损益表底线 ,最终财务成果" B/R应收票据branch "分支机构 ,分店 "branch accounting "分支机构会计,分店会计"branch current account " 分支机构往来账户 , 分店往来账户 "branch ledger分支机构分类账brand name" 牌号名称 ,商标名称 "breach of contract" 违约 ,违反合同 "breach of trust违反信托breakdown" 分解 ,按细目分类 "break-even analysis" 损益分界分析 ,损益平衡分析 "break-even chart"损益分界图表 ,损益平衡图表 "break-even point"损益分界点 ,损益平衡点"break-up value拆卖价值bribes and kickbacks贿赂和回扣bridging loan过渡性贷款British Accounting Association英国会计学会broker经纪人brokerage经纪人佣金brought down"入次页 ,过次页 "brought forward承前页budget预算budgetary control预算控制budget decision预算决策bugeting预算编制budget management预算管理budget variance预算差异buffer stock" 保险库存 ,缓冲存货 "bull "①买空②买空者 ,多头 "bullion "金银块 ,金银条 "bull market"牛市 ,涨市 "burden间接费用burden rate间接费用率business " ①商业 ,工商业②企业③经营,营业 "business accounting企业会计business barometer工商业指标business combination企业合并business cycle" 商业周期 ,商业循环 " business environment企业环境business failure经营失败business income" 企业收益 ,营业收益 " business risk" 经营风险 ,营业风险 " business segment企业分部business transaction"企业交易 ,营业业务"business trust企业经营信托buy and hold decision购入和持存决策"buyer,s credit "买方信贷buying expense进货费用buyout "收购股权 ,收购控制股权 "buy over"收买 ,贿赂 "bylaws 公司章程细则by-product副产品CA 特许会计师cable transfer电汇calculation计算calculator计算器calendar year日历年度call " ①期前偿还 ,期前兑回②催交股款③买方期权 "callable bond可提前兑回债券callable preferred stock可提前兑回优先股call loan活期拆放贷款call option股票购买期权call premium提前兑回溢价call price提前兑回价格call provision提前兑回条款cancelable lease可取消租约cancelled check注销支票C & F货价加运费C & I货价加保险费capacity①生产能力②偿债能力capacity cost "生产能力成本,经营能力成本"capacity to borrow借款能力capacity to contract"订约能力 ,订约资格"capital "资本金 ,资本 "capital account资本账户capital addition资本增置capital allowance资本减免capital and liabilities ratio资本负债比率capital appreciation资本升值capital asset资本性资产capital asset pricing model资本性资产计价模型capital authorized" 额定资本 ,法定资本 " capital budget资本预算capital cost资本成本capital deficit资本亏绌capital expenditure资本支出capital gain" 资本利得 ,资本收益 "capital impairment资本减损capital intensive资本密集capital investment资本投资capital investment appraisal资本投资评价capitalization资本化capitalization of earnings收益资本化capitalization of interest利息资本化capitalized value资本化价值capital lease资本租赁capital leverage资本杠杆作用capital loss资本损失capital maintenance concept"资本保持概念 ,资本维护概念 "capital market资本市场capital market line资本市场贝塔风险线capital outlay资本支出capital-output ratio资本产值比率capital paid-in"实缴股本 ,投入股本 " capital rationing资本分配capital reorganization资本改组capital reserve资本公积金capital return"资本收益率 ,投资回收率 " capital stock股本capital stock outstanding" 发行股本 ,流通在外股本 "capital stock premium股本溢价capital stock subscriptions认购股本capital structure股本结构capital structure decision资本结构决策capital surplus资本盈余capital turnover资本周转率capital verification"资本验证 ,验资 " CAPM 资本性资产计价模型carried interest附带权益carry back"结转前期扣减 ,移前扣减 " carrying cost"置存成本 ,储存成本 " carrying value①置存价值②抵押品价值carry over"①结转下期扣减 ,移后扣减②结转库存 ,滚存量 "CASB成本会计准则委员会cash ①现金②兑现cashability变现能力cash account现金账户cash asset现金资产cash audit现金审计cash basis accounting"现金收付制会计,收付实现制会计 "cash bonus现金红利cash break-even analysis现金损益分界分析cash budget现金预算cash cow现金母牛cash deficit现金亏绌cash disbursement journal现金支出日记账cash discount现金折扣cash dividend现金股利cash equivalent现金等价物cash equivalent value现金等值cash flow ①现金流转②现金流量cash flow statement"现金流转表 ,现金流量表 "cash-flow to capital-expenditure ratio 现金流量对资本支出比率cash-flow to total-debt ratio现金流量对负债总额比率cash forecast现金预测cashier 出纳员"cashier,s check "银行本票cash in transit在途现金cash journal现金日记账cash on delivery货到付现cash on hand 库存现金cash position "现金状况 ,现金头寸 "cash receipts journal现金收入日记账cash records现金记录cash sale现金销售cash shortages and overages 现金缺溢cash statement现金报表cash turnover ratio现金周转率cash with order"现金订货 ,订货现金 " casting "加总 ,合计 "casual audit临时审计CBA成本效益分析CCA现时成本会计CD 存款单ceiling最高限额ceiling price最高限价central bank中央银行centralization " 集中经营 ,集权 "certainty确定性certainty decision确定性决策certainty equivalent确定等值certainty equivalent coefficient确定等值系数certificate of capital verification验资证明书certificate of deposit存款单certificate of incorporation" 公司登记执照 ,公司注册证书 "certificate of indebtedness借据certificate of protest拒付证明书certified accountant注册会计师certified check保付支票certified data processor 注册数据处理师certified financial planners注册财务计划师certified financial statement" 已审核财务报表,已审核会计报表 "certified information system auditor注册信息系统审计师certified internal auditor注册内部审计师certified management accountant注册管理会计师certified public accountant注册公共会计师certifying officer签付员chain discount连锁折扣chain liquidation连续清算chairman of the board of director董事长"chairman,s report " 董事长报告change fund 找零备用金changing prices accounting 物价变动会计charge " ①费用②借记 ,借项③赊账④留置权"charge account" 赊账 ,赊账账户 "charge and discharge statement信托财产(或遗产 )收支报表charge card付款卡charge off注销charge sale赊销charter "执照 ,许可证 "chartered accountant特许会计师chartered financial analyst特许财务分析师charted financial consultant" 特许财务咨询师 ,特许财务顾问 "chartist图表分析专家chart of accounts" 账户分类表 ,会计科目表"chattel动产chattel mortgage动产抵押check"①支票②检查 ,核对 "check and balance system" 制约平衡制度 ,制衡制度 "check cleaning支票交换checking account" 支票账户 ,活期存款账户"check register支票登记簿check verification支票验证chief accountant" 总会计 ,会计主任 "chief auditor"总审计 ,审计主任 "chief cashier"总出纳 ,出纳主任 "chief financial officer"财务总裁 ,财务总经理"CHIPS票据交换所银行内部支付系统chronological book序时账簿CIF 到岸价格circularization发函询证circulating asset流动资产circulating capital " 流动资本 ,流动资金 " claim索赔classification of accounts账户分类表classification of assets资产分类classification of liabilities负债分类"classification of stockholders, equity " 股东产权分类classified common stock分类普通股classified trial balance分类试算表claw back追回税款clean①不附带保留条件②不附其他单据③不附利息clean bill of exchange光票汇票clean letter of credit光票信用证clearance "①结关 ,报关②票据交换 ,清算③清仓 "clearance agent报关结算代理商clearance sale 清仓减价销售clearing①票据交换②结算clearing account"①暂记账户 ,过渡账户②票据交换往来账户"clearing house票据交换所clear-up cause清理条款clerical error" 笔误 ,记账错误 "clerk"办事员 ,职员 "client"客户 ,委托人 "closed account已结账账户closed-end mutual fund固定股份互助基金投资公司closely-held company不公共招股公司closely-held corporation不公共招股公司closing①结账②收盘closing adjustment" 结账调整 ,决算调整"closing balance期末余额closing date" 结账日期 ,截止日期 "closing entry结账分录closing price收盘价格closing trial balance结账试算表CM"贡献毛利 ,贡献毛益 "CMA注册管理会计师CML资本市场贝塔风险线COBOL普通商业用语code " ①代号 ,代码②法规 ,守则 "Code of Professional Ethics 《职业道德守则》coding编码coding clerk编码员coding of accounts账户编码co-financing共同融资coin硬币coinsurance clause共同保险条款collateral"抵押品 ,担保品 "collateral bond" 抵押品担保债券 ,动产担保债券 "collateral loan抵押品担保贷款collectibles收藏物collection agency收账代理商collection period收款期collective policy收账政策collusion串通舞弊columnar journal多栏式日记账combination企业合并combined financial statement " 合并财务报表, 合并会计报表 "combined journal and ledger " 合并日记分类账 ,日记总账 "comfort letter安慰信函commercial bank商业银行commercial bill商业汇票commercial credit商业信用commercial law商法commercial paper①商业票据②流通票据commission"佣金 ,手续费 "commitment①承诺付款②承诺贷款commitment fee承诺费commodity"商品 ,货物 "commodity exchange商品交易所Common Business Oriented Language 普通商业语言common cost共同成本common dollar等值美元common-size statement共同尺度报表common stock普通股common stock equivalent等同普通股Common Stock Index普通股股票价格指数compound value复利值community of interest" 共同权益 ,共同权益comprehensive audit综合审计集团 "comprehensive budget综合预算commuted value折算价值comprehensive income综合收益company公司comptroller"审计长 ,主计长 "company director公司董事长Comptroller General总审计长company finance公司财务compulsory audit强制审计company law公司法compulsory liquidation强制清算company reserve公司公积金COMPUSTAT电子计算机会计数据库company tax公司税computed price推算价格comparability可比性computer电子计算机comparative accounting" 比较会计 ,比较computer-aided audit电子计算机辅助审会计学 "计comparative statement" 比较财务报表 ,比较computer-aided financial management 电子会计报表 "计算机辅助财务管理compensating balance" 补偿性存款额 ,存货computer conferencing电子计算机会议抵销余额 "computer fraud电子计算机舞弊compensating errors抵销性错误computerized accounting电算会计化compensation"①报酬②补偿 ,赔偿 "computer network"电子计算机网络 ,电子计compensatory stock option补偿性购股权算机互联网络 "competitive bidding竞争性投标computer software电子计算机软件compilation of financial statement "编辑财务concealment "隐瞒 ,匿报 "报表 ,编辑会计报表 "concept 概念complete audit全部审计conceptual framework"概念构架 ,概念体系complete cycle costs全部周期成本"completed contract method全部完工法concern " 企业 ,商号 "complete transaction完整经济业务concession"①特许 ,特许权②折让 ,优惠 " complex capital structure复杂资本结构condensed balance sheet简明资产负债complex information processing复杂信息表处理condensed income statement 简明损益表compliance audit符合规章审计conditional acceptance附加条件承兑compliance test"符合规章抽查 ,符合性抽conditional bond附条件债券查"confidential information "机密信息 ,机密资料composite break-even point综合损益分界"点confirmation letter" 询证信函 ,查证信函 " composite depreciation综合折旧confirmed letter of credit保兑信用证composition " 偿债协议 ,债务和解 "confiscated goods" 没收货物 ,充公货物 " compound amount of 1 dollar"1 元的复confiscation "没收 ,充公 "利终值 ,1 元的本利和 "conflict of interest"公私利益冲突 ,借公营私compound discount"复贴现 ,复折现 ""compound entry复合分录conglomerate combination跨行业企业合compound interest复利并compound interest method of depreciation conglomerate company"跨行业公司 ,集团公复利折旧法司 "conglomerate financial statement" 集团公司continuity postulate连续经营假设财务报表 ,集团公司会计报表 "continuous audit连续审计conservatism①保守性②稳健性continuous budget"连续预算 ,滚动预算 " consignment"寄销 ,寄托 "continuous inventory连续盘存consignment account寄销账户contra account抵销账户consistency一致性contract 合同consolidated financial statement" 合并财务contract labor合同工报表 ,合并会计报表 "contractor①定约人②承包商consolidation创立合并contract price合同价格consolidation goodwill合并商誉contra entry对销分录consortium" 国际财团 ,国际银团 "contributed capital实缴股本consortium project国际财团投资项目contributed capital in excess of par value constant price 不变价格实缴股本的股票溢价constant purchase power accounting不变contribution"①缴入股本②分担费用③贡购买力会计献毛利④捐献 ,捐款 "constituent company"子公司 ,成员公司 "contribution approach to pricing贡献毛利construction contract accounting建筑合同法定价会计contribution margin"献毛益 ,贡献毛利 " construction work in process在建工程contribution margin income statement 贡献constructive dividend推定股利毛利损益表constructive fraud推定欺诈contribution margin ratio贡献毛利率constructive receipt推定收入contributory pension plan分担退休金计consular invoice领事签证发货票划consultant" 咨询师 ,顾问 "control ①控制②管制consultant fee 咨询费control account统制 (统驭 ) 账户Consultative Committee of Accounting Bodies controllable cost可控制成本会计团体协商委员会controlled accounts被统制账户consumed cost耗用成本controlled company"受控公司 ,子公司 " Consumer Price Index消费品物价指数controller"会计长 ,主计长 "Continental European accounting欧洲大陆controlling company控制公司会计controlling-company accounting控制公司contingency " 意外事项 ,或有事项 " contingency account意外准备账户contingency financial plan应急财务计划contingent gain"或有收益 ,或有利得 " contingent loss或有损失continuing account" 连续账户 ,结转账户"continuing appropriation " 连续拨款 ,连续经费会计controlling interest"控制股权 ,多数股权"convention"惯例 ,常规 "conventional accounting常规会计conventional costing常规成本计算法conventional income statement常规损益表"conversion"①兑换②换算 ,折算 " continuing investment连续投资conversion price兑换价格continuing professional education" 专业conversion rate"兑换率 ,折算率 "进修教育 ,专业连续教育 "convertible bond可兑换债券continuing security连续担保convertible preferred stock 可兑换优先股。
会计英语词典
A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27
会计英语词汇大全2万条(词典级)
会计英语词汇1AAA美国会计学会2Abacus《算盘》杂志3abacus算盘4Abandonment废弃,报废;委付5abandonment value废弃价值6abatement①减免②冲销7ability to service debt偿债能力8abnormal cost异常成本9abnormal spoilage异常损耗10above par超过票面价值11above the line线上项目12absolute amount绝对数,绝对金额13absolute endorsement绝对背书14absolute insolvency绝对无力偿付15absolute priority绝对优先求偿权16absolute value绝对值17absorb摊配,转并18absorption account摊配账户,转并账户19absorption costing摊配成本计算法20abstract摘要表21abuse滥用职权22abuse of tax shelter滥用避税项目23ACCA特许公认会计师公会24accelerated cost recovery system加速成本收回制度25accelerated depreciation method加速折旧法,快速折旧法26acceleration clause加速偿付条款,提前偿付条款27acceptance①承兑②已承兑票据③验收28acceptance bill承兑票据29acceptance register承兑票据登记簿30acceptance sampling验收抽样31access time存取时间32accommodation融通33accommodation bill融通票据34accommodation endorsement融通背书35account①账户,会计科目②账簿,报表③账目,账项④记账36accountability经营责任,会计责任37accountability unit责任单位38Accountancy《会计》杂志39accountancy会计40accountant会计员,会计师41accountant general会计主任,总会计42accounting in charge主管会计师43accountant,s legal liability会计师的法律责任44accountant,s report会计师报告45accountant,s responsibility会计师职责46account form账户式,账式47accounting①会计②会计学48accounting assumption会计假定,会计假设49accounting basis会计基准,会计基本方法50accounting changes会计变更51accounting concept会计概念52accounting control会计控制53accounting convention会计常规,会计惯例54accounting corporation会计公司55accounting cycle会计循环56accounting data会计数据57accounting doctrine会计信条58accounting document会计凭证59accounting elements会计要素60accounting entity会计主体,会计个体61accounting entry会计分录62accounting equation会计等式63accounting event会计事项64accounting exposure会计暴露,会计暴露风险65accounting firm会计事务所66Accounting Hall of Fame会计名人堂67accounting harmonization会计协调化68accounting identity会计恒等式69accounting income会计收益70accounting information会计信息71accounting information system会计信息系统72accounting internationalization会计国际化73accounting journals会计杂志74accounting legislation会计法规75accounting manual会计手册76accounting objective会计目标77accounting period会计期78accounting policies会计政策79accounting postulate会计假设80accounting practice会计实务81accounting principle会计原则82Accounting Principle Board会计原则委员会83accounting procedures会计程序84accounting profession会计职业,会计专业85accounting rate of return会计收益率86accounting records会计记录,会计簿籍87Accounting Review《会计评论》88accounting rules会计规则89Accounting Series Release《会计公告文件》90accounting service会计服务91accounting software会计软件92accounting standard会计标准,会计准则93accounting standardization会计标准化94Accounting Standards Board会计准则委员会(英)95Accounting Standards Committee会计准则委员会(英)96accounting system①会计制度②会计系统97accounting technique会计技术98accounting theory会计理论99accounting transaction会计业务,会计账务100Accounting Trend and Techniques《会计趋势和会计技术》101accounting unit会计单位102accounting valuation会计计价103accounting year会计年度104accounts会计账簿,会计报表105account sales承销清单,承销报告单106accounts payable应付账款107accounts receivable应收账款108accounts receivable aging schedule应收账款账龄分析表109accounts receivable assigned已转让应收账款110accounts receivable collection period应收账款收款期111accounts receivable discounted已贴现应收账款112accounts receivable financing应收账款筹资,应收账款融资113accounts receivable management应收账款管理114accounts receivable turnover应收账款周转率,应收账款周转次数115accretion增殖116accrual basis accounting应计制会计,权责发生制会计117accrued asset应计资产118accrued expense应计费用119accrued liability应计负债120accrued revenue应计收入121accumulated depreciation累计折旧122accumulated dividend累计股利123accumulated earnings tax累积盈余税,累积收益税124accumulation累积,累计125acid test ratio酸性试验比率126acquired company被盘购公司,被兼并公司127acquisition购置,盘购128acquisition accounting盘购会计129acquisition cost购置成本130acquisition decision购置决策131acquisition excess盘购超支132acquisition surplus盘购盈余133across-the-board全面调整134ACT预交公司税135act法案,法规136action起诉,诉讼137active account活动账户138active assets活动资产139activity业务活动,作业140activity account作业账户141activity accounting作业会计142activity ratio业务活动比率143activity variance业务活动量差异144act of bankruptcy破产法145act of company公司法146act of God天灾,不可抗力147actual capital实际资本148actual value实际价值149actual wage实际工资150added value增值151added value statement增值表152added value tax增值税153addition增置,扩建154additional depreciation附加折旧,补提折旧155additional paid-in capital附加实缴资本156additional tax附加税157adequate disclosure充分披露158adjunct account附加账户159adjustable-rate bond可调整利率债券160adjusted gross income调整后收益总额,调整后所得总额161adjusted trial balance调整后试算表162adjusting entry调整分录163adjustment调整164adjustment account调整账户165adjustment bond调整债券166administrative accounting行政管理会计167administrative budget行政管理预算168administrative expense行政管理费用169ADR资产折旧年限幅度170ad valorem tax从价税171advance预付款,垫付款172advance corporation tax预交公司税173advances from customers预收客户款174advance to suppliers预付货款175adventure投机经营,短期经营176adverse opinion反面意见,否定意见177adverse variance不利差异,逆差178advisory services咨询服务179affiliated company联营公司180affiliation联营181after closing trial balance结账后试算表182after cost售后成本183after date出票后兑付184after sight见票后兑付185after-tax税后186AGA政府会计师联合会187age寿命,账龄,资产使用年限188age allowance年龄减免189age analysis账龄分析190agency代理,代理关系191agency commission代理佣金192agency fund代管基金193a g enda议事日程,备忘录194agent代理商,代理人195aggregate balance sheet合并资产负债表196aggregate income statement合并损益表197AGI调整后收益总额,调整后所得总额198aging of accounts receivable应收账款账龄分析199aging schedule账龄表200agio贴水,折价201agiotage汇兑业务,兑换业务202AGM年度股东大会203agreement协议204agreement of partnership合伙协议205AICPA美国注册公共会计师协会206AIS会计信息系统207all capital earnings rate资本总额收益率208all-inclusive income concept总括收益概念209allocation分摊,分配210allocation criteria分配标准211allotment①分配,拨付②分配数,拨付数212allowance①备抵②折让③津贴213allowance for bad debts呆账备抵214allowance for depreciation折旧备抵账户215allowance method备抵法216all-purpose financial statement通用财务报表,通用会计报表217alpha risk阿尔法风险,第一种审计风险218altered check涂改支票219alternative accounting methods可选择性会计方法220alternative proposals替代方案,备选方案221amalgamation企业合并222American Accounting Association美国会计学会223American depository receipts美国银行证券存单,美国银行证券托存收据224American Institute of Certified PublicAccountants美国注册会计师协会,美国注册公共会计师协会225American option美式期权226American Stock Exchange美国股票交易所227amortization①摊销②摊还228amortized cost摊余成本229amount金额,合计230amount differ金额不符231amount due到期金额232amount of 1 dollar1元的本利和233analysis分析234analyst分析师235analytical review分析性检查236annual audit年度审计237annual closing年度结账238annual general meeting年度股东大会239annualize按年折算240annualized net present value折算年度净现值241annual report年度报告242annuity年金243annuity due期初年金244annuity in advance预付年金245annuity in arrears迟付年金246annuity method of depreciation年金折旧法247antedate填早日期248anticipation预计,预列249anti-dilution clause防止稀释条款250anti-pollution investment消除污染投资251anti-profiteering tax反暴利税252anti-tax avoidance反避税253anti-trust legislation反拖拉斯立法254A/P应付账款255APB会计原则委员会256APB Opinion《会计原则委员会意见书》257Application申请,申请书258applied overhead已分配间接费用259appraisal估价260appraisal capital评估资本261appraisal surplus估价盈余262appraiser估价员,估价师263appreciation增值264appropriated retained earnings已拨定留存收益,已指定用途留存收益265appropriation拨款,指拨经费266appropriation account①拨款账户②留存收益分配账户267appropriation budget拨款预算268approval核定,审批269approved account核定账户270approved bond核定债券271A/R应收账款272arbitrage套利,套汇273arbitrage transaction套利业务,套汇业务274arbitration仲裁,公断275arithmetical error算术误差276arm,s-length price正常价格,公正价格277arm,s-length transaction一臂之隔交易,正常交易278ARR会计收益率279arrears①拖欠,欠款②迟付280arrestment财产扣押281Authur Anderson & Co.约瑟•安德森会计师事务所,安达信会计师事务所282article文件条文,合同条款283articles of incorporation公司章程284articles of partnership合伙契约285articulate环接286articulated concept环接观念287artificial intelligence人工智能288ASB审计准则委员会289ASE美国股票交易所290Asian Development Bank亚洲开发银行291Asian dollar亚洲美元292asking price索价,卖方报价293assessed value估定价值294assessment①估定,查定②特别税捐,特别摊派税捐295asset资产296asset cover资产担保,资产保证297asset depreciation range资产折旧年限幅度298asset-liability view资产—负债观念299asset quality资产质量300asset retirement资产退役,资产报废301asset revaluation资产重估价302asset stripping资产剥离,资产拆卖303asset structure资产结构304asset turnover资产周转率305asset valuation资产计价306assignment of accounts receivable应收账款转让307associated company联属公司,附属公司308Association of Government Accounting政府会计师协会309assumed liability承担债务,承付债务310AT税后311at cost按成本312at par按票面额,平价313at sight见票兑付,即期兑付314attached account被查封账户315attachment扣押,查封316attest证明,验证317attestation证明书,鉴定书318audit审核,审计319auditability可审核性320audit committee审计委员会321audit coverage审计范围322audited financial statement审定财务报表,审定会计报表323audit evidence审计证据,审计凭证324Audit Guides《审计指南》325auditing①审计②审计学326auditing procedure审计程序327auditing process审计过程328auditing standard审计标准,审计准则329Auditing Standards Board审计准则委员会330Auditor审计员,审计师331auditor general审计主任,总审计332auditor,s legal liability审计师法律责任333auditor,s opinion审计师意见书334auditor,s report审计师报告,查账报告335audit program审计工作计划336audit report审计报告337audit risk审计风险338audit sampling审计抽样339audit software审计软件340audit test审计抽查341audit trail审计脉络,审计线索342audit working paper审计工作底稿343authorized capital stock核定股本,法定股本344automated clearing house自动票据交换所345automated teller machine自动取款机346automatic transfer service自动转账服务347available asset可用资产348available inventory可用存货349average balance平均余额350average collection period平均收款期351average cost平均成本352average-cost method平均成本法353average inventory平均存货,平均库存354average life平均寿命,平均使用年限355average payment period(of accountspayable)应付账款平均付款期356average rate of return平均收益率357averages股票价格平均指数358avoidable cost可避免成本359back charge欠费费用360back date倒填日期,填早日期361backed bill背书票据362back-end load后期负担363backer①票据担保人②财务支持人364backlog depreciation欠提折旧365back order欠交订货366back pay欠付工资367back tax欠交税款368back-to-back credit对开信用证369back-to-back loan对销贷款370back wardation倒价371backward integration逆向合并372bad check空头支票373bad debt呆账,呆账账户374bad debt account呆账账户375bad debt expense呆账费用376bad debt ratio呆账比率377bad debt recovery呆账收回378bailment寄销,寄托379bailout抽资380bailout period投资返还期381balance①余额②平衡382balance budget平衡预算383balance due结欠余额384balance fund平衡基金385balance of account账户余额386balance of payment国际收支差额387balance of retained earnings留存收益余额388balance sheet资产负债表389balance sheet account资产负债表账户390balance sheet analysis资产负债表分析391balance sheet audit资产负债表审计392balance sheet date结账日期393balance sheet ratio资产负债表比率394balance sheet total资产负债表总额395balloon payment漂浮式付款396bank银行397bank(er,s) acceptance银行承兑,银行承兑汇票398bank balance银行存款余额399bankbook存折400bank charge银行手续费401bank checking account银行支票账户,银行活期存款账户402bank confirmation银行证明信函403bank credit银行信用,银行信贷404bank custody银行保险库405bank draft银行汇票406banker①银行家②银行407bank failure银行倒闭408bank loan银行贷款409bank overdraft银行透支410bank reconciliation statement银行对账单,银行存款调节表411bank reference银行征信信函412bank run银行挤兑413bankruptcy破产414bankruptcy act破产法415bankruptcy cost破产成本416bankruptcy court破产法院417bankruptcy prediction破产判断418Bankruptcy Reform Act of 19781978年破产改革法419bank transfer银行汇兑业务,银行转账业务420bargain①合同,谈判②廉价货421bargain money定金422bargain purchase option承租人优先购置权423bargain renewed option承租人优先续租权424bargain sale廉价销售425barometers经济晴雨表,经济指标426barometers stock晴雨表股票427barter以货易货428barter transaction易货业务429base基数430base period基期431base price基价432base rate基础利率433base stock基础存量434BASIC基础语言435basic earnings per share每股基础收益436basis基准437basis of accounting会计基准,会计方法438basis of taxation计税基准439basis point基点440basket purchase整套采购,总价采购441batch costing分批成本计算法442batch processing分批处理,分批数据处理443B/D过次页444B/E汇票445BE analysis损益分界分析,保本分析446bear①承担,负担②卖空者,空头447bearer持票人448bearer bond不记名债券449bearer draft不记名汇票450bear interest附息,负担利息451bear market熊市,下跌行情452bear squeeze榨空头453beating the market战胜股市454before-separation cost分离前成本455before-tax income税前收益456Beginners All-purpose SymbolicInstruction Code基础语言,初学者通用符号指令语言457beginning balance期初余额458beginning inventory期初存货459bellwether security领头证券,龙头证券460below par低于票面价值461below the line线下项目462beneficial interest受益人权益463beneficial owner受益权人464beneficiary受益人,受款人,受赔人465benefit①效益,利益②福利金,津贴466benefit-cost analysis效益成本分析467benefit-cost ratio效益成本比率468benefit fund福利基金469benefit in kind实物福利470benefit system职工福利制度471best-efforts agreement证券尽力推销协议472beta coefficient贝塔系数473beta risk贝塔风险,第二种类型误差474betterment改造投资,改造工程投资475B/F余额承前476Bias偏差,偏向性477bid①买价②投标478bid bond投标保证金479bid price①买方出价,买价②投标价格480big bath巨额冲销481Big Board大证券交易所482Big Five五大会计师事务所483bill①汇票,票据②通知单,清单③账单,发货票484billing开发票,开账单485billing clerk开票员486bill of entry报关单487bill of exchange汇票488bill of lading提货单,提单489bill of materials用料单490bill of sales销货清单,卖据491bills payable应付票据492bills receivable应收票据493B/L提货单494black market黑市495black money黑钱496blank bill of lading不记名提货单497blank check空白支票498blank endorsement不记名背书499blanket mortgage总括抵押500blanket order总括订货单501blanket price总括价格502blind entry失实分录,未加说明的分录503blind purchase盲目采购504blue-chip蓝筹码股票,热门股票505blue-sky laws蓝天法,股票发行控制法506board chairman董事长507board minutes董事会会议记录508board of directors董事会509board of trade同业公会,商会510bond①债券②保证书,保证金③忠诚保证511bond conversion债券兑换512bond discount债券折价513bonded goods保税货物514bonded warehouse保税仓库515bond financing债券筹资516bondholder债券持有人517bond indenture债券信托契约,债券契约518bonding company忠诚担保公司519bond issue cost债券发行成本520bond premium债券溢价521bond rating评定债券等级522bonds outstanding流通在外债券,未偿付债券523bonds payable应付公司债券524bond yield债券收益率525bonus奖金,红利526bonus issue发行红利股527book①账簿②账面的③记账528book audit账簿审计529book balance账面余额530book inventory账面存货,账面盘存531bookkeeper簿记员,记账员532bookkeeping①簿记,记账②簿记学533book of final entry终结分录账簿534book of orginal entry原始分录账簿535book profit账面利润,账面盈利536book rate of return账面收益率537books of accounts账簿538book value账面价值539book value per share每股账面价值540boot补价541borrowing借贷,借款542borrowing power借款能力543bottom line损益表底线,最终财务成果544B/R应收票据545branch分支机构,分店546branch accounting分支机构会计,分店会计547branch current account分支机构往来账户,分店往来账户548branch ledger分支机构分类账549brand name牌号名称,商标名称550breach of contract违约,违反合同551breach of trust违反信托552breakdown分解,按细目分类553break-even analysis损益分界分析,损益平衡分析554break-even chart损益分界图表,损益平衡图表555break-even point损益分界点,损益平衡点556break-up value拆卖价值557bribes and kickbacks贿赂和回扣558bridging loan过渡性贷款559British Accounting Association英国会计学会560broker经纪人561brokerage经纪人佣金562brought down入次页,过次页563brought forward承前页564budget预算565budgetary control预算控制566budget decision预算决策567bugeting预算编制568budget management预算管理569budget variance预算差异570buffer stock保险库存,缓冲存货571bull①买空②买空者,多头572bullion金银块,金银条573bull market牛市,涨市574burden间接费用575burden rate间接费用率576business①商业,工商业②企业③经营,营业577business accounting企业会计578business barometer工商业指标579business combination企业合并580business cycle商业周期,商业循环581business environment企业环境582business failure经营失败583business income企业收益,营业收益584business risk经营风险,营业风险585business segment企业分部586business transaction企业交易,营业业务587business trust企业经营信托588buy and hold decision购入和持存决策589buyer,s credit买方信贷590buying expense进货费用591buyout收购股权,收购控制股权592buy over收买,贿赂593bylaws公司章程细则594by-product副产品595CA特许会计师596cable transfer电汇597calculation计算598calculator计算器599calendar year日历年度600call①期前偿还,期前兑回②催交股款③买方期权601callable bond可提前兑回债券602callable preferred stock可提前兑回优先股603call loan活期拆放贷款604call option股票购买期权605call premium提前兑回溢价606call price提前兑回价格607call provision提前兑回条款608cancelable lease可取消租约609cancelled check注销支票610C & F货价加运费611C & I货价加保险费612capacity①生产能力②偿债能力613capacity cost生产能力成本,经营能力成本614capacity to borrow借款能力615capacity to contract订约能力,订约资格616capital资本金,资本617capital account资本账户618capital addition资本增置619capital allowance资本减免620capital and liabilities ratio资本负债比率621capital appreciation资本升值622capital asset资本性资产623capital asset pricing model资本性资产计价模型624capital authorized额定资本,法定资本625capital budget资本预算626capital cost资本成本627capital deficit资本亏绌628capital expenditure资本支出629capital gain资本利得,资本收益630capital impairment资本减损631capital intensive资本密集632capital investment资本投资633capital investment appraisal资本投资评价634capitalization资本化635capitalization of earnings收益资本化636capitalization of interest利息资本化637capitalized value资本化价值638capital lease资本租赁639capital leverage资本杠杆作用640capital loss资本损失641capital maintenance concept资本保持概念,资本维护概念642capital market资本市场643capital market line资本市场贝塔风险线644capital outlay资本支出645capital-output ratio资本产值比率646capital paid-in实缴股本,投入股本647capital rationing资本分配648capital reorganization资本改组649capital reserve资本公积金650capital return资本收益率,投资回收率651capital stock股本652capital stock outstanding发行股本,流通在外股本653capital stock premium股本溢价654capital stock subscriptions认购股本655capital structure股本结构656capital structure decision资本结构决策657capital surplus资本盈余658capital turnover资本周转率659capital verification资本验证,验资660CAPM资本性资产计价模型661carried interest附带权益662carry back结转前期扣减,移前扣减663carrying cost置存成本,储存成本664carrying value①置存价值②抵押品价值665carry over①结转下期扣减,移后扣减②结转库存,滚存量666CASB成本会计准则委员会667cash①现金②兑现668cashability变现能力669cash account现金账户670cash asset现金资产671cash audit现金审计672cash basis accounting现金收付制会计,收付实现制会计673cash bonus现金红利674cash break-even analysis现金损益分界分析675cash budget现金预算676cash cow现金母牛677cash deficit现金亏绌678cash disbursement journal现金支出日记账679cash discount现金折扣680cash dividend现金股利681cash equivalent现金等价物682cash equivalent value现金等值683cash flow①现金流转②现金流量684cash flow statement现金流转表,现金流量表685cash-flow to capital-expenditure ratio现金流量对资本支出比率686cash-flow to total-debt ratio现金流量对负债总额比率687cash forecast现金预测688cashier出纳员689cashier,s check银行本票690cash in transit在途现金691cash journal现金日记账692cash on delivery货到付现693cash on hand库存现金694cash position现金状况,现金头寸695cash receipts journal现金收入日记账696cash records现金记录697cash sale现金销售698cash shortages and overages现金缺溢699cash statement现金报表700cash turnover ratio现金周转率701cash with order现金订货,订货现金702casting加总,合计703casual audit临时审计704CBA成本效益分析705CCA现时成本会计706CD存款单707ceiling最高限额708ceiling price最高限价709central bank中央银行710centralization集中经营,集权711certainty确定性712certainty decision确定性决策713certainty equivalent确定等值714certainty equivalent coefficient确定等值系数715certificate of capital verification验资证明书716certificate of deposit存款单717certificate of incorporation公司登记执照,公司注册证书718certificate of indebtedness借据719certificate of protest拒付证明书720certified accountant注册会计师721certified check保付支票722certified data processor注册数据处理师723certified financial planners注册财务计划师724certified financial statement已审核财务报表,已审核会计报表725certified information system auditor注册信息系统审计师726certified internal auditor注册内部审计师727certified management accountant注册管理会计师728certified public accountant注册公共会计师729certifying officer签付员730chain discount连锁折扣731chain liquidation连续清算732chairman of the board of director董事长733chairman,s report董事长报告734change fund找零备用金735changing prices accounting物价变动会计736charge①费用②借记,借项③赊账④留置权737charge account赊账,赊账账户738charge and discharge statement信托财产(或遗产)收支报表739charge card付款卡740charge off注销741charge sale赊销742charter执照,许可证743chartered accountant特许会计师744chartered financial analyst特许财务分析师745charted financial consultant特许财务咨询师,特许财务顾问746chartist图表分析专家747chart of accounts账户分类表,会计科目表748chattel动产749chattel mortgage动产抵押750check①支票②检查,核对751check and balance system制约平衡制度,制衡制度752check cleaning支票交换753checking account支票账户,活期存款账户754check register支票登记簿755check verification支票验证756chief accountant总会计,会计主任757chief auditor总审计,审计主任758chief cashier总出纳,出纳主任759chief financial officer财务总裁,财务总经理760CHIPS票据交换所银行内部支付系统761chronological book序时账簿762CIF到岸价格763circularization发函询证764circulating asset流动资产765circulating capital流动资本,流动资金766claim索赔767classification of accounts账户分类表768classification of assets资产分类769classification of liabilities负债分类770classification of stockholders, equity股东产权分类771classified common stock分类普通股772classified trial balance分类试算表773claw back追回税款774clean①不附带保留条件②不附其他单据③不附利息775clean bill of exchange光票汇票776clean letter of credit光票信用证777clearance①结关,报关②票据交换,清算③清仓778clearance agent报关结算代理商779clearance sale清仓减价销售780clearing①票据交换②结算781clearing account①暂记账户,过渡账户②票据交换往来账户782clearing house票据交换所783clear-up cause清理条款784clerical error笔误,记账错误785clerk办事员,职员786client客户,委托人787closed account已结账账户788closed-end mutual fund固定股份互助基金投资公司789closely-held company不公共招股公司790closely-held corporation不公共招股公司791closing①结账②收盘792closing adjustment结账调整,决算调整793closing balance期末余额794closing date结账日期,截止日期795closing entry结账分录796closing price收盘价格797closing trial balance结账试算表798CM贡献毛利,贡献毛益799CMA注册管理会计师800CML资本市场贝塔风险线801COBOL普通商业用语802code①代号,代码②法规,守则803Code of Professional Ethics《职业道德守则》804coding编码805coding clerk编码员806coding of accounts账户编码807co-financing共同融资808coin硬币809coinsurance clause共同保险条款810collateral抵押品,担保品811collateral bond抵押品担保债券,动产担保债券812collateral loan抵押品担保贷款813collectibles收藏物814collection agency收账代理商815collection period收款期816collective policy收账政策817collusion串通舞弊818columnar journal多栏式日记账819combination企业合并820combined financial statement合并财务报表,合并会计报表821combined journal and ledger合并日记分类账,日记总账822comfort letter安慰信函823commercial bank商业银行824commercial bill商业汇票825commercial credit商业信用826commercial law商法827commercial paper①商业票据②流通票据828commission佣金,手续费829commitment①承诺付款②承诺贷款830commitment fee承诺费831commodity商品,货物832commodity exchange商品交易所833Common Business Oriented Language普通商业语言834common cost共同成本835common dollar等值美元836common-size statement共同尺度报表837common stock普通股838common stock equivalent等同普通股839Common Stock Index普通股股票价格指数840community of interest共同权益,共同权益集团841commuted value折算价值842company公司843company director公司董事长844company finance公司财务845company law公司法846company reserve公司公积金847company tax公司税848comparability可比性849comparative accounting比较会计,比较会计学850comparative statement比较财务报表,比较会计报表851compensating balance补偿性存款额,存货抵销余额852compensating errors抵销性错误853compensation①报酬②补偿,赔偿854compensatory stock option补偿性购股权855competitive bidding竞争性投标856compilation of financial statement编辑财务报表,编辑会计报表857complete audit全部审计858complete cycle costs全部周期成本859completed contract method全部完工法860complete transaction完整经济业务861complex capital structure复杂资本结构862complex information processing复杂信息处理863compliance audit符合规章审计864compliance test符合规章抽查,符合性抽查865composite break-even point综合损益分界点866composite depreciation综合折旧867composition偿债协议,债务和解868compound amount of 1 dollar1元的复利终值,1元的本利和869compound discount复贴现,复折现870compound entry复合分录871compound interest复利872compound interest method of depreciation复利折旧法873compound value复利值874comprehensive audit综合审计875comprehensive budget综合预算876comprehensive income综合收益877comptroller审计长,主计长878Comptroller General总审计长879compulsory audit强制审计880compulsory liquidation强制清算881COMPUSTAT电子计算机会计数据库882computed price推算价格883computer电子计算机884computer-aided audit电子计算机辅助审计885computer-aided financial management电子计算机辅助财务管理886computer conferencing电子计算机会议887computer fraud电子计算机舞弊888computerized accounting电算会计化889computer network电子计算机网络,电子计算机互联网络890computer software电子计算机软件891concealment隐瞒,匿报892concept概念893conceptual framework概念构架,概念体系894concern企业,商号895concession①特许,特许权②折让,优惠896condensed balance sheet简明资产负债表897condensed income statement简明损益表898conditional acceptance附加条件承兑899conditional bond附条件债券900confidential information机密信息,机密资料901confirmation letter询证信函,查证信函902confirmed letter of credit保兑信用证903confiscated goods没收货物,充公货物904confiscation没收,充公905conflict of interest公私利益冲突,借公营私906conglomerate combination跨行业企业合并907conglomerate company跨行业公司,集团公司908conglomerate financial statement集团公司财务报表,集团公司会计报表909conservatism①保守性②稳健性910consignment寄销,寄托911consignment account寄销账户912consistency一致性913consolidated financial statement合并财务报表,合并会计报表914consolidation创立合并915consolidation goodwill合并商誉916consortium国际财团,国际银团917consortium project国际财团投资项目918constant price不变价格919constant purchase power accounting不变购买力会计920constituent company子公司,成员公司921construction contract accounting建筑合同会计922construction work in process在建工程923constructive dividend推定股利924constructive fraud推定欺诈925constructive receipt推定收入926consular invoice领事签证发货票927consultant咨询师,顾问928consultant fee咨询费929Consultative Committee of AccountingBodies会计团体协商委员会930consumed cost耗用成本931Consumer Price Index消费品物价指数932Continental European accounting欧洲大陆会计933contingency意外事项,或有事项934contingency account意外准备账户935contingency financial plan应急财务计划936contingent gain或有收益,或有利得937contingent loss或有损失938continuing account连续账户,结转账户939continuing appropriation连续拨款,连续经费940continuing investment连续投资941continuing professional education专业进修教育,专业连续教育942continuing security连续担保943continuity postulate连续经营假设944continuous audit连续审计945continuous budget连续预算,滚动预算946continuous inventory连续盘存947contra account抵销账户948contract合同949contract labor合同工950contractor①定约人②承包商951contract price合同价格952contra entry对销分录953contributed capital实缴股本954contributed capital in excess of parvalue实缴股本的股票溢价955contribution①缴入股本②分担费用③贡献毛利④捐献,捐款956contribution approach to pricing贡献毛利法定价957contribution margin献毛益,贡献毛利958contribution margin income statement贡献毛利损益表959contribution margin ratio贡献毛利率960contributory pension plan分担退休金计划961control①控制②管制962control account统制(统驭)账户963controllable cost可控制成本964controlled accounts被统制账户965controlled company受控公司,子公司966controller会计长,主计长967controlling company控制公司968controlling-company accounting控制公司会计969controlling interest控制股权,多数股权970convention惯例,常规971conventional accounting常规会计972conventional costing常规成本计算法973conventional income statement常规损益表974conversion①兑换②换算,折算975conversion price兑换价格976conversion rate兑换率,折算率977convertible bond可兑换债券。
会计相关英语专业词汇
acceptance 承兑account 账户accountant 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。
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a grand一千美元
a lump sum一次总付的金额
A shareＡ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。