财务英语词典_财务术语中英文对照

财务英语词典_财务术语中英文对照
A:
abandoned property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）abandonment charges废弃费用abatement折扣
abnormal depreciation特别折旧
above par超出票面价格
absorbed burden (同applied expenses)已吸收负荷
absorbed costs已吸收成本
absorbed declination已吸收跌价
absorbed expenses (同applied burden)已吸收费用
absorption吸收
abstract book收支撮要簿
abstracts撮要表
acceptable accounting principle可岁接受会计原理
acceptable principle可接受原理
acceptance承兑；承兑汇票
acceptance maturity record承兑票据到期记录
acceptance payable应付承兑票据
acceptance receivable承竞票据登记簿
accepted accounting principles已接受会计原理
accepted draft (bills) 已承兑汇票
Accepter 受票人
Accommodation bill; accommodation note (kite); accommodation paper欠单Account帐；帐户；会计科目Accountability会计责任
Accountable warrant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
Accountant general 会计长；会计主任
Accountant in bankruptcy破产核算员
Account balanced 结平的帐户
Account bill帐单
Account books 帐簿(同books of accounts)
Account classification 帐户分类（同classification of accounts）Account current 往来帐
Account form 帐户式
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 应付未付帐
Account (fiscal) year会计年度
Account year 帐户年度
Accounting 会计；会计学
Accounting books会计簿册
Accounting control会计统制
Accounting convention会计惯例
Accounting department会计部
Accounting documents会计凭证
Accounting item会计科目
Accounting machines 会计机器
Accounting on the accrual basis 权责发生会计制Accounting on the cash basis 现金收付会计制Accounting organization 会计组织Accounting period 会计期间
Accounting personnel 会计人员
Accounting practice 会计实务
Accounting principles 会计原理
Accounting procedure 会计程序
Accounting reports 会计报告
Accounting standards 会计准则
Accounting statement 会计报表
Accounting system 会计制度
Accounting theory 会计理论
Accounting unit 会计单位
Accounting year 会计年度
Account of bankruptcy破产帐
Account of executors遗产清册
Account of payments 支出表
Account of proceedings 遗产会计报告
Account of receipts 收入表
Account of receipts and payments 收支表
Account of the exchequer国库帐
Account receivable 应收帐款
Accounts sales 承销清单
Accounts if treasury 公库帐；金库帐
Accounts payable 应付帐款
Accounts payable ledger 应付帐款分类帐；应付帐款分户帐Accounts payable register 应付帐款登记簿
Accounts receivable 应收帐款
Accounts receivable assigned 应收帐款转让
Accounts receivable discounted 应收帐款内贴现Accounts receivable ledger 应收帐款分类帐；应收帐款分户帐Accounts receivable register 应收帐款登记簿
Account title 收户名称；会计科目
Account titles for annual expenditures 岁入科目
Account to give, giving account 支出帐目
Accrual basis 权责应计制；权现发生制；应计制；发生制Accrued assets 流动资产；应收未收款项
Accrued bond interest 应收未收债券利息Accrued cumulative
dividends 应收未收股利Accrued depreciation 应摊未摊折旧Accrued dividends 应计股利
Accrued expenses 应计费用
Accrued income 应计收益
Accrued interest payable 应付应计利息Accrued interest receivable 应收应计利息Accounts items 应计项目
Accounts liabilities 流动负责
Accounts payables 应付应计项目Accounts payroll 应计薪工
Accounts profits 应计利益
Accounts receivables 应收应计项目Accounts rent 应计租费
Accounts taxes 应计税捐
Accounts wages 应计工资Accumulated deficit 累积亏绌Accumulated depreciation 累积折旧Accumulated dividends 未发累积股利Accumulated profits 滚存利益；累积利益Accumulated surplus 滚存盈馀；累积盈馀
Accumulation 累积
Accumulation of discount 折价的累积
Accumulation schedule 累积表
Accumulative sinking fund 累积偿债基金
Accursed items 期前债务
Acquisition cost 取得成本
Active assets 活动资产（指常有本利出入的资产）Active debt 活动债务
Actual partner 普通股东
Actual cost 实际成本
Actual debts 实际债务
Actual depreciation 实际折旧
Actual liabilities 实际负值
Actual value 实际价值
Actual machine 加数机
Additional budget 追加预算
Additional order 添办定货；增加定货
Additional part of a bill 期票附件
Additional payment 追加支付
Additions 增加固定资产
Additions to property through surplus 由盈馀增加的财产Adjunct account 附加帐户
Adjusting entries整理帐
Adjustment account 整理帐目
Adjustment memo 高整凭单
Administration account 管理科目
Administration budget 行政预算
Administration expenses 管理费用
Administration section 管理之部（分部损益表的一部分）Administrative accounting 管理会计(为供给管理员管理上所需资料的会计) Administrative expenses管理费用
Administrator 遗产管理人
Admissible assets 可税资产
Ad valued duty 从价税
Advame freight 预付运费
Advance department 放款部
Advances 预付；垫款
Advances to officers and employees 职工预支
Adventure 短期投机买卖
Adventure accounts 短期投机买卖帐
Advertising expenses (fee) 广告费
Advertising expenses prepaid 预付广告费
Advice note 通知书
Advice of audit 审核通知书。