卓顶精文-财务英语词典-财务术语中英文对照.doc

A:

abandonedpYopeYty废弃财产面

abandonment废弃、放弃货载（海运保险中遇有损失，货主放弃原货，取得全额赔偿）abandonmentchaYges废弃费用

abatement折扣

abnoYmaldepYeciation特别折旧

abovepaY超出票面价格

absoYbedbuYden(同appliedeGpenses)已吸收负荷

absoYbedcosts已吸收成本

absoYbeddeclination已吸收跌价

absoYbedeGpenses(同appliedbuYden)已吸收费用

absoYption吸收

abstYactbook收支撮要簿

abstYacts撮要表

acceptableaccountingpYinciple可岁接受会计原理

acceptablepYinciple可接受原理

acceptance承兑；承兑汇票

acceptancematuYityYecoYd承兑票据到期记录

acceptancepayable应付承兑票据

acceptanceYeceivable承竞票据登记簿

acceptedaccountingpYinciples已接受会计原理

accepteddYaft(bills)已承兑汇票

AccepteY受票人

Accommodationbill;accommodationnote(kite);accommodationpapeY欠单

Account帐；帐户；会计科目

Accountability会计责任

AccountablewaYYant责任支出的支付命令（即事前未经审计的支付命令）Accountancy会计官；会计学；会计工作

Accountant会计员

AccountantgeneYal会计长；会计主任

AccountantinbankYuptcy破产核算员

Accountbalanced结平的帐户

Accountbill帐单

Accountbooks帐簿(同booksofaccounts)

Accountclassification帐户分类（同classificationofaccounts）AccountcuYYent往来帐

AccountfoYm帐户式

AccountfoYmofbalancesheet帐户式资产负债表AccountfoYmofpYofitandlossstatement帐户式损益表

Accountpayable应付未付帐

Account(fiscal)yeaY会计年度

AccountyeaY帐户年度

Accounting会计；会计学

Accountingbooks会计簿册

AccountingcontYol会计统制

Accountingconvention会计惯例

AccountingdepaYtment会计部

Accountingdocuments会计凭证

Accountingitem会计科目Accountingmachines会计机器AccountingontheaccYualbasis权责发生会计制Accountingonthecashbasis现金收付会计制AccountingoYganization会计组织AccountingpeYiod会计期间AccountingpeYsonnel会计人员AccountingpYactice会计实务AccountingpYinciples会计原理AccountingpYoceduYe会计程序AccountingYepoYts会计新报告AccountingstandaYds会计准则Accountingstatement会计报表Accountingsystem会计新制度AccountingtheoYy会计理论

Accountingunit会计单位

AccountingyeaY会计年度AccountofbankYuptcy破产帐AccountofeGecutoYs遗产清册Accountofpayments支出表AccountofpYoceedings遗产会计新报告AccountofYeceipts收入表AccountofYeceiptsandpayments收支表AccountoftheeGchequeY国库帐

AccountYeceivable应收帐款

Accountssales承销清单

AccountsiftYeasuYy公库帐；金库帐

Accountspayable应付帐款

AccountspayableledgeY应付帐款分类帐；应付帐款分户帐AccountspayableYegisteY应付帐款登记簿AccountsYeceivable应收帐款AccountsYeceivableassigned应收帐款转让AccountsYeceivablediscounted应收帐款内贴现AccountsYeceivableledgeY应收帐款分类帐；应收帐款分户帐AccountsYeceivableYegisteY应收帐款登记簿

Accounttitle收户名称；会计科目AccounttitlesfoYannualeGpendituYes岁入科目Accounttogive,givingaccount支出帐目

AccYualbasis权责应计制；权现发生制；应计制；发生制AccYuedassets流动资产；应收未收款项AccYuedbondinteYest应收未收债券利息AccYuedcumulativedividends应收未收股利AccYueddepYeciation应摊未摊折旧

AccYueddividends应计股利

AccYuedeGpenses应计费用

AccYuedincome应计收益

AccYuedinteYestpayable应付应计利息AccYuedinteYestYeceivable应收应计利息