会计英汉词典--非常实用
财务会计英汉对照词汇表
accountant n.会计师，会计人员accounting n.会计，会计学accounting concept会计概念accounting element会计因素accounting entity会计主体accounting equation会计等式accounting information会计信息accounting period会计时期accounting principle会计原则accounting record会计记录accounting report会计报告accounting system会计系统，会计制度accrual-basis accounting权责发生制adequate disclosure充足表露American Institute of Certified Public Accountants (AICPA)美国注册会计师会analytical process剖析程序asset n.财富auditing n.审计balance sheet财富欠债表bookkeeper n.簿记员，记帐员bookkeeping n.簿记business n.公司，商经，经营cash-basis accounting现金收付制certified public accountants(CPAs)注册会计师，注册会计师chartered accountant特许会计师Chinese Institute of Certified Public Accountants (CICPA)中国注册会计师协会client n.客户，拜托人company n.公司conservatism n.稳重性consistency n.一致性controller n.主计长corporation n.公司cost accounting成本会计CPA firms注册会计师事务所debt n. 债务，欠款decision-making决议double-entry accounting system复式记帐系统executive n.高级管理人，行政部门expense n.花费financial accounting财务会计financial position财务情况financial statement财务报表generally accepted accounting principles (GAAP) 公认会计原则forecast n.展望going-concern concept连续经营概念governmental accounting政府会计historical cost历史成本income statement利润表、损益表income tax returns所得税申报表insolvent a.无偿付能力的internal control内部控制Internal Revenue Service (IRS)国内税收暑interpret v.解说、说明inventory n.存货journal n.日志帐jurisdiction n.司法部门liability n.欠债management accounting管理睬计management advisory管理咨询matching principle配比原则materiality重要性measure v.计量、衡量net income净利润net loss 净损失、净损失nonprofit organizations非营利组织objective principle客观性原则operating results经营成就owner ’s equity业主权益partnership n.合伙公司private businesses私营公司profit n. 利润、盈余public accounting公共会计realization principle实现原则render v.供给，提出revenue n.收入Securities and Exchange Commission (SEC)证券交易管理委员会single proprietorship独资公司solvent a.有偿付能力的tailored a.特定的tax statute税法transaction n.经济业务、交易withdrawals n.撤资，撤回yardstick n.标准、尺度2 会计循环account n.帐户accounting cycle会计循环accounting entry会计分录accounting procedure会计程序accounts payable对付帐款accounts receivable应收帐款adjusted trial balance调整后试算表adjusting entry调整分录advertising expense广告花费after-closing trial balance结帐后试算表allocate v.分派、分摊apportion v.分派、分摊balance n.余额balance sheet account财富欠债表帐户bank deposit slip银行帐单book of original entry原始分录帐簿calculate v.计算cash payments journal现金支出日记帐cash receipts journal现金收入日记帐check stub支票存根chronological record序时记录closing entry结帐分录closing the accounts结帐compound journal entry复合日志帐分录credit n. v.贷项、贷记credit balance贷方余额credit entry贷方分录debit n. v.借项、借记debit balance借方余额debit entry借方分录depreciation expense折旧花费double-entry accounting复式记帐会计、复式记帐制end-of-period adjusting entries期末调整分录footnotes n.附注general journal一般日记帐income statement account损益表帐户income summary account利润汇总帐户income tax payable对付所得税journal entry日志帐分录ledger n.分类帐ledger account分类帐帐户liquidity n.流动性，变现能力nominal account虚帐户operating expense营业花费，经营费用owner ’s capital业主资本permanent account永远性帐户post v. 过帐premium n.保险费、溢价profitability n.盈余能力property insurance财富险purchase journal购货日志帐real account实帐户retained earnings保存利润Salaries expense薪金花费sales journal销货日志帐sale receipt销货发票service revenue服务收入solvency n.偿债能力source document原始凭证special journal特种日志帐statement of cash flows现金流量表statement of owner’s equity 业主权益表statement of retained earnings保存利润表summarize v.加总、汇总telephone expense电话费用temporary account暂时性帐户unadjusted trial balance调整前试算表3 现金accounting record会算帐簿accounts payable对付帐款accounts receivable应收帐款bank account银行帐户bank charges银行手续费bank credit memorandum银行贷项通知bank debit memorandum银行借项通知 bank reconciliation银行余额调理表bank statement银行对帐单bond n. v.债券brokerage commission经纪人佣金cash account现金帐户cash dividend现金股利cash in bank银行存款cash on hand库存现金cash over and short现金溢缺cash payment journal现金支付日记帐cash receipts现金收入cash receipt journal现金收入日记帐cash register现金登记簿check n.支票checking account支票帐户controlling account统制帐户custodian保存人deposit n.存款deposit in transit在途存款dividend revenue股利收入fiscal period会计时期government bond公债income summary利润汇总interest date付息日internal control内部控制IOU ( 由 I owe you的读音缩略转义 ) 欠条long-term investment长久投资lower of cost or market (LCM)成本与市价孰低make change互换，找零头marketable debit security债务性有价证券marketable equity security权益性有价证券marketable security有价证券miscellaneous expense杂项费用miscellaneous revenue杂项收入money on deposit钱币存款money order汇款单notes receivable应收单据NSF (not sufficient funds)存款不足outstanding check未兑现支票petty cash备用金petty cash fund定额备用金postage n.邮费postdated check远期支票purchase price买价quoted market price挂牌市价replenish v.增补security exchange证券交易所short-term investment短期投资sinking fund cash偿债基金现金transaction n.交易，经济业务transportation in购货运费unrealized loss未实现损失voucher n.付款凭单4应收帐款account receivable n.应收帐款accounts receivable turnover应收帐款周转率adjusting entry调整会计分录aging 帐龄 (剖析)aging schedule帐龄剖析表allowance for doubtful accounts坏帐准备books n.帐簿credit department信贷部门，赊销管理部门credit loss信贷损失，赊销损失credit manager信贷经理，赊销管理经理credit ranking信誉评级credit risk信誉风险custody n.监护，管理indebtedness n.欠债 (额)installment plan分期付款计划internal control内部控制memorandum n.备忘录，内容纲要，买卖通知书negotiable asset可转让财富，可买卖财富net realizable value可实现净值operating cycle经营周期past due逾期sell on account赊销uncollectible accounts expense坏帐损失write off核销，冲减5 存货acquisition n.获得actual physical count实地清点average cost method均匀成本法balance sheet date财富欠债表日beginning inventory期初存货cost of goods available for sale可供销售的商品成本cost of goods sold销货成本current asset流动财富current replacement cost现时重置成本current period本期deflation n.通货，收缩ending inventory期末存货finished goods产成品first-in, first-out method (FIFO)先进先出法goods in process of manufacture在产品goods on hand存货，库存商品goods in transit在途商品gross profit method毛利法gross profit on sales销货毛利import duties入口关税inflation n.通货膨胀interim financial statement中期财务报表inventory n.存货inventory account存货帐户inventory measurement存货计量inventory sheet盘存表inventory valuation method存货计价方法last-in, first-out method (LIFO)后进先出法loss on inventory shortage存货欠缺损失lower of cost or market rule (LCM)成本与市价孰低原则manufacturing enterprise制造业公司merchandise n.商品，存货merchandise on account赊销商品merchandising enterprise商业公司net realizable value可变现净值net purchases购货净额net sales 销货净额preceding year从前年度periodic inventory system按期盘存制perpetual inventory system永续盘存制physical inventory实地盘存physical inventory system实地盘存制purchases account购货帐户purchases discount购货折扣purchase invoice购货发票purchases returns and allowances购货退回及折让rate of gross profit毛利率ratio of cost to selling retail price成本与销售价钱之比raw materials原资料receivables应收款项replacement cost重置成本retail business零售企业retail inventory method零售价钱法retail price零售价钱specific identification method个别辨识法subsidiary record明细记录taking a physical inventory存货的清点transportation-in购货运费vendor n. 卖主weighted average cost加权均匀成本weighted average method加权均匀法weighted average unit cost加权均匀单位成本6 固定财富above-average return超凡利润accelerated depreciation加快折旧accumulated amortization累计摊销accumulated depletion累计消耗accumulated depreciation累计折旧acquisition n.获取，获取allocation n.分派amortize v.摊销book value帐面值brand name品牌名称capital expenditure资天性支出capitalize v.资本化carrying value帐面净值cash flow现金流comparable可比的，有可比性的conservatively adv.守旧地contra-asset account财富对冲帐户copyright n.版权，专利权declining-balance method余额递减（折旧）法deplete v.消耗，用尽depreciable cost可供折旧成本depreciation n.折旧depreciation expense折旧费depreciation rate折旧率deterioration恶化，磨损disposal n.抛弃，处理double-declining-balance method双倍余额递减（折旧）法expensing n.花费化fair market value公正市价federal government联邦政府Financial Accounting Standards Board (FASB)财务会计准则委员会（美国）financial reporting财务报告franchise n.专营权，专卖权freight charge运输费generally accepted accounting principles通用会计准则goodwill n.商誉incidental cost附带成本income tax所得税installment plan分期付款协议intangible asset无形财富interest charge利息花费life-span生命期，生命周期long-lived asset长久财富natural resource自然资源net identifiable asset可确认净财富noncurrent adj.非流动性的normal return一般回报note payable对付单据obsolescence过时，裁减on due 到期patent n.专利，专利权physical substance实物形态plant asset长久财富prepaid expense预支花费present value现值property, plant & equipment固定财富research and development cost研究开发成本residual value残值revenue expenditure利润性支出round v.四舍五入sales tax销售税，花费税salvage value残值straight-line method直线（折旧）法tangible asset有形财富trade in 置换，以旧换新trademark n.商标useful life使用年限，有效年限weigh v.衡量7 流动欠债current liability流动欠债accounts payable对付帐款notes payable对付单据accrued liabilities应计欠债interest payable对付利息income taxes payable对付所得税unearned revenue预收收入impairment of assets财富减损commitments承付款项estimated liabilities预计欠债loss contingency或有损失8 长久欠债amortization of discount on bonds payable应付债券的折价摊销convertible bond可变换债券discount on bonds payable对付债券折价premium on bonds payable对付债券溢价mortgage bond抵押债券 000debenture bond信誉债券callable bond可提早兑回债券sinking fund bond偿债基金债券equity method权益法cost method成本法investee n.被投资者9 合伙公司drawing account提用帐户general partner一般合伙人limited liability partnership有限责任合伙limited partner有限合伙人limited partnership有限合伙limited personal liability有限的个人责任mutual agency互相代理partnership 合伙公司partnership contract合伙合同statement of partners’equity 合伙人权益表unlimited personal liability无穷的个人责任liquidation of a partnership合伙的清理10股东权益Additional paid-in capital超面值缴入股本Board of directors董事会book value per share每股帐面价值capital stock股本closely held corporation不公然招股公司common stock一般股corporation n.公司dividends n.股利double taxation两重纳税legal capital法定股本imited personal liabil有限责任paid-in capital缴入股本par value票面价值preferred stock优先股publicly owned corporation公然招股公司retained earnings保存利润stockholders n.股东stock dividend股票股利stock split股票切割treasury stock库藏股票11现金流量表beginning balance期初余额price/earning ratio市盈率cash flows现金流量profit margin利润边沿，销售利润率cash inflows现金流入profitability n.盈余能力cash outflows现金流出quick ratio速动比率cash equivalent现金等价物rate of dividend payout股利分派率cost of goods sold商品销售成本rate of return on investment(ROI)投资酬劳率direct method直接法rate of return on net sales销售利润率ending balance期末余额rate of return on stockholders' equity股东权financing activity筹资活动益酬劳率，净财富利润率indirect method间接法rate of return on total assets总财富报酬率interest expense利息花费ratio analysis比率剖析investing activity投资活动receivable turnover应收帐款周转率net cash flows净现金流量receivable turnover in days应收帐款周转天数operating activity营业活动share outstanding刊行在外的股票operating expense营业花费solvency .偿债能力preparation of statement报表编制subsequent events 期后事项，财富欠债表往后statement of cash flows现金流量表事项supplemental information增补信息trade account贸易项目trend analysis趋向剖析times-interest-earned ratio利息保障倍数12 财务报表剖析valuation .估价，评估accounting policy会计政策vertical analysis垂直剖析，纵向剖析acid-test ratio酸性试验比率，速动比率analyst n.剖析者，剖析人员asset turnover财富周转率auditor's report审计报告average collection days均匀收帐期base year基年book value per share每股帐面价值capital market资本市场cash ratio现金比率comparative statement比较报表comparative common-size statement 比较共同比报表common-size statement共同比报表contingent liability或有欠债current ratio流动比率debt ratio欠债比率debt-equity ratio欠债与产权比率debt to tangible net worth ratio欠债与有形资产净值之比dividend yield股利酬劳率earning power盈余能力earnings per common share(EPS)每股盈余，每股净利润financial position财务情况financial ratio财务比率financial statement analysis财务报表剖析financial structure财务构造footnotes to the financial statement财务报表附注horizontal analysis水平剖析inventory turnover存货周转率inventory turnover in days存货周转天数liquidity n.流动性operating cash flows/current debt ratio 现金流量与当期债务之比operating cycle营业周期。
会计词典(中英文对照)---精品管理资料
a basket of currencies一揽子货币,一篮子货币A/C payee only只可转帐abacus算盘abandoned property废弃财产abandoned property option财产废弃选择权abandonment charge报废支出，废弃费用abandonment option放弃选择权abandonment value 废弃价值abatement claim减价要求ABC inventory systemABC存货制度ability to bear criterion承受能力,承受能力标准abnormal cost 非正常成本abnormaldepreciation非正常折旧abnormal exchange非正常交易，非正常行市abnormal gain非正常收益abnormal item例外项目,特殊项目,非正常项目abnormal loss非正常损失abnormal profit非正常利润abnormal rate ofreturn非正常投资回报率abnormal return非正常报酬abnormal risk非正常风险abnormal spoilage非正常毁损abnormal waste非正常损耗above par高于面值above-the-line经常项目,线上项目［损益表］above—the—lineexpenditure经常项目支出,线上项目支出［损益表]above—the-linereceipt经常预算收入,线上项目收入[损益表］absence rate缺勤率absenteeism rate缺勤率absoluteacceptance无条件承兑absoluteassignment无条件转让absolute bond无附加条件债券absolute contract无附加条件合同absolute cover绝对保险范围absolute discharge无条件豁免,无条件解除债务absoluteendorsement无条件背书absolute error绝对误差absolute fixed cost固定成本，绝对固定成本absolute fixed pegsystem绝对联系汇率制absoluteinheritance绝对继承权absolute liability绝对赔偿责任absolute ownership绝对所有权absolute par固定票面价，不变票面价absolute quota绝对配额absolutesubscription确定条件的募集absolute title绝对产权absolute total loss实际全损absolute value error绝对值误差absorbed burden已分配费用，已分摊费用absorbed cost已吸收成本，已分摊成本absorbed expense已分配费用，已分摊费用absorbedoverheads已分配经常费用，已分摊经常费用absorption分配,分摊，吸收absorption account分摊账户，计价账户absorption costing分摊成本法，吸收成本法absorption pricing分摊法定价absorption rate分配率,分摊率，吸收率abstract of account账户概要,账户摘要abstract of posting过账分录表abstract of title产权证明，产权说明书abstracts概要，摘要accelerated debtmaturity提前还债期限acceleratingpremium累进奖金acceptability test可接受性测试acceptable auditrisk可接受审计风险acceptable qualitylevel可接受质量水平acceptance承兑,认付acceptancepayable应付承兑票据acceptanceagreement承兑契约acceptance andguarantee承诺与保证acceptance bank承兑银行acceptance byintervention参与承兑，参加承兑acceptancecertificate验收证明acceptance charge承兑费1acceptance commission承兑手续费，承兑佣金acceptance condition承兑条件acceptance credit 承兑信用acceptance declaration承兑申报单acceptance fee承兑手续费acceptance for honour代承兑，信用担保承兑acceptance house 承兑银行,承兑所acceptance in blank 空白承兑acceptance inspection验收acceptance letter of credit承兑信用证acceptance line银行承兑限额acceptance market 票据市场,票据贴现市场acceptancematurity承兑票据到期日acceptancematurity record承兑汇票到期记录acceptance ofengagement接受委托acceptance period承付期acceptancereceivable应收承兑票据acceptance register承兑票据登记簿acceptance testing验收测试,验收检查accepted bill已承兑汇票accepted bond已承兑债券accepted draft已承兑汇票accepting bank承兑银行accepting house承兑机构，承兑银行accepting rate ofexchange外汇承兑率acceptor承兑人［银行］，接受人［契约］access存取access capability存取能力access control存取控制access controlverification存取控制验证access cycle存取周期access routine存取程序access value存取值accession财产自然增益accession tax财产增益税accessor存取器accessory contract附带合同,附带合约accessory product副产品accessory risk附加险accident and healthplan意外和健康保障计划accident deathbenefit意外死亡赔偿金,工伤死亡抚恤金accident insurance意外事故险，意外险accommodatingbank通融银行accommodationallowance住宿津贴accommodation bill通融票据accommodationdraft通融汇票accommodationendorsement通融背书accommodationendorser通融票据背书人accommodationkite空头支票,欠单accommodationnote通融票据accommodationparties通融票据关系人accommodationpurchase优惠采购accommodationrisk通融险accommodator资金融通者，贷款人accord andsatisfaction和解和清偿，应允和清偿account账户,会计科目account analysis账户分析account analysisapproach账户分析法account balance账户余额account chart会计科目表accountclassification账户分类account closingmethod账结法account closingprocedure结账程序，结账手续account code账户编号，会计科目编号account days放账日期account distribution账户分配account due到期账款account executive客户主管account flow chart账户流程图account form账户格式,账户式account formbalance sheet账户式资产负债表account in arrear积欠账目account in dispute有争议账目account in transit未达账项,在途账account in trust信托账户account note会计科目单,账目单account number账号，账户编号2account of the exchequer国库账account paid付讫account payable master file应付账款主档案account payee收款人账户account receivable programme收账程序account sales承销清单,销售清单account settled结算,已结清账目account title会计科目，账户名称account transfer转账科目account transfer memo转账通知单accountability经管责任,问责性accountability approach经管责任观，受托责任观accountability unit 责任单位accountable person责任人accountancy会计学，会计业务accountancyservice会计事务，会计服务accountant会计人员，会计师accountant general总会计师，会计长accountant incharge会计主管,主办会计accountant’scertificate会计师证明书accountant's fee会计师费accountant’shandbook会计师手册accountant’s report会计师报告accountant'sresponsibility会计师职责accounting会计accounting activity会计工作，会计业务accountingadjustment账务调整accounting affairs会计事务accountingalternatives备选会计方法accountingapproach会计方法accounting archives会计档案accountingassumption会计假设accounting base会计基础accounting basedon shift分班核算accounting basedon task单项任务核算accounting beta会计贝他系数，会计β系数accounting book会计账簿，会计账册accounting bycounter柜组核算accounting centre核算中心accountingchanges会计变更accounting check会计检查，会计稽核,会计校验accounting choice会计选择accounting clerk记账员,会计员accounting code会计法规，会计条例accounting concept会计概念，会计观念accountingconsultancy会计咨询accounting control会计控制,会计管理accountingconvention会计惯例accounting cost会计成本，会计费用accounting criteria会计标准accounting cycle会计循环accounting data会计资料accounting decision会计决策accountingdepartment会计部，会计处，会计科accountingdisclosure会计披露，会计揭示accounting displayboard核算牌,核算板accounting division会计部门accounting doctrine会计学说，会计信条accountingdocument会计凭证,会计文件accounting element会计要素accounting entity会计实体，会计主体，会计单位accounting entry会计分录accountingequation会计等式accounting error会计差错accountingestimate会计估计accounting ethics会计职业道德,会计专业道德accounting event会计事项accountingevidence会计凭证accountingevolution会计演进,会计演变accountingexpertise会计专长accounting field会计界，会计领域accounting file会计档案accounting firm会计师事务所，会计公司accounting forincome tax所得税会计accounting forinventory存货会计accounting for jointventure合资企业会计，合营会计3accounting for merger合并会计accounting formula 会计公式accounting function 会计职能，会计功能accounting glossary 会计词汇accounting graph会计图表，核算图表accounting guidelines会计指南,会计指引accounting historiography会计学史，会计史accounting income 会计收益，账面收益accounting indices 会计指标，核算指标accounting information会计信息，会计资讯accounting item账项，账目accounting language会计语言accounting law会计法accounting legislation会计立法accountingliterature会计文献，会计学文献accounting loss会计损失accounting manual会计手册，会计工作守则accountingmeasurement会计计量accountingmechanism会计机制accounting method会计方法accounting model会计模式accountingobjective会计目标accounting officer会计主任,会计主管accountingorganisation会计组织accounting period会计期间，会计报告期accountingpersonnel会计人员accountingphilosophy会计哲学accounting policy会计政策accounting policychange会计政策变更accountingpostulate会计假设，会计假定accounting practice会计实务,会计惯例，会计师事务所accountingprinciples会计原则,会计原理accountingprocedure会计程序accounting process会计处理程序,会计过程accountingprofession会计职业，会计专业,会计行业accounting profit会计利润accountingprogramme记账程序accounting rate ofreturn会计报酬率accounting ratio会计比率，财务比率accounting record会计记录，会计簿籍accountingreference date会计参照日accountingreference period会计参照期间accounting reform会计改革accountingregulation会计法规，会计规范accounting report会计报告,会计报表accountingrepresentation会计反映accountingresponsibility会计责任accounting routine会计程序accounting rule会计规则accounting service会计服务accountingsoftware会计软件accountingsoftware package会计软件包accounting staff会计工作人员accountingstatement会计报表accountingsupervision会计监督accounting system会计制度，会计系统accountingtechnique会计技术accounting tems会计术语accountingterminology会计名词，会计术语accounting theory会计理论accountingthoughts会计思想accountingtreatment会计处理accounting trend会计趋势，会计动态accounting unit会计单位，账务处理单位accountingvaluation会计计价,会计估价accounting voucher记账凭证accounting work会计业务，会计工作accounting year会计年度accounts payable应付账款accounts payableledger应付账款总账，应付账款分类账accounts payableperiod应付账款期accounts payableregister应付账款登记簿accounts prepaid预付账款，预付货款accounts receivable4应收账款accounts receivable ledger应收账款总账，应收账款分类账accounts receivable period应收账款期accounts receivable turnover应收账款周转率accreditation评审accredited party授信买方accreditee信用证接受人，信用证受益人accrediting party信用证开立方accreditor信用证申请人accretion of capital 资本增值accrual accounting 权责发生制会计,应计制会计accrual accounting model应计会计模式accrual basis权责发生制,应计制accrual concept权责发生概念,应计概念accrual date应收应付日期,应计日期accruals应计项目accrued asset应计资产accrued basic wage应计基本工资accrued bonus应计奖金accrueddepreciation应计折旧accrued dividend应计股利accrued expense应计费用accrued income应计收益accrued interestpayable应计未付利息accrued interestreceivable应计未收利息accrued item应计项目accrued liability应计负债accrued loss应计损失accrued payable应计未付款项accrued payroll应计未付工资accrued pensioncost应计养老金成本accrued profit应计利润accruedreceivables应计未收款项accrued rent应计租金accrued revenue应计收入accrued tax应计税款,应付税款accrued wage应计未付工资accumuateddividend累计股利accumulatedamortisation累计摊销，累积摊销accumulatedapportionment累计分配，累积分配accumulated cost累计成本，累积成本accumulated deficit累计亏损，累积亏损accumulateddepletion累计折耗，累积折耗accumulateddepreciation累计折旧；累积折旧accumulatedearnings累计收益accumulated error累计误差accumulated fund累积基金accumulatedincome累计收益accumulated profit累计利润5B ShareB股baby bond小额债券back charge决算后费用back duty欠税,补缴税款back freight退货运费back money拖欠款；逾期未付款back order缺货；延期交货back order memo 延期交货通知书back pay欠薪back rent欠租back salary欠薪back-door financing 秘密融资;后门融资back—door listing 借壳上市backed bond担保债券backlog积压back—to—back credit 相对信用；转接式信用;背对背信用back-to—back loan易币贷款backtrack search追踪查找back—up后备;后援back—up copy副本back—up diskette后备软盘backwardintegration反向兼并backwardsupervision反向监控backward tracing反向追踪backwardation延期交割费bad and doubtfulloans呆滞及不良贷款bad asset不良资产;呆滞资产bad buy赔本买卖bad claim不良债权bad debt坏账bad debt expense坏账费用bad debt insurance坏账保险bad debt loss坏账损失bad debt provision坏账准备bad debt ratio坏账比率bad debt recovery坏账收回bad debt write-off坏账冲销bad debtsrecovered account坏账收回账户bad loan不良贷款bad title失效产权；无效所有权badges of trade交易标志bail bond保释担保；保释担保书bailee受托人bailer寄托人；委托人bailment财务委托bailment of goods受托保管货品bailout method投资残值计算法bailout paybackmethod投资残值回收期计算法bailout period委托期balance余额；结余;结存bear抛空投机；空投;卖空bear account空头账户（指在证券交易所做空头）bear and bull买空卖空bear bond看跌债券;熊债券bear campaign抛空风bear clique空头集团bear compaign卖空风潮；压价风潮bear covering补空bear drive卖空潮bear market市价疲软bear operation卖空行为bid deposit投标押金bid guarantee投标担保；承包担保bid price投标价格bid rate投标价bilateral agreement双边协议bilateral arbitrage双边套汇bilateral assistance双边援助bill broker票据经纪人bill clearing票据清算bill collection票据托收bill of estimate估价单bill of exchange汇票bill of export orimport货物进出口报单black figure余额black market黑市blank account book空白账簿blank credit空白信用汇票blank invoice空白发票blank receipt空白收据blind trust隐蔽信托block allocation整笔拨款blue—chipcorporation蓝筹公司board lot手bond indenture债券信托契约bond insurance债券保险bondedindebtedness担保债务bonded store保税仓库；保税物料bonus share红股6book debt账面债务bookkeepingprocedure记账程序borrowing plan借款计划bought and soldnote买卖单据branch bankaccount分行账户budget account预算账户bull bond看涨债券business contract营业合同buying rate买进汇率;买入价7cable confirmation 电报确认书cable credit电传信用证cable draft电汇汇票cable order电报订货；电表订单cable rate电汇汇率cable transfer电汇call deposit通知存款；活期存款call in advance预收股款call in arrear催缴逾期股本call loan短期贷款callable bond可提前赎回债券callable capital通知即缴股本callable loan通知放款canceled bond已注销债券cancellable lease 可解除租约capacity level生产能力水平capacity limit生产能力极限capacity loading生产能力负荷capital adequacyratio资本充足率capital adjustmentaccount资本调整帐户capital appraisal资本评估capital appreciation资本增值capital asset资本资产；长期资产capital assurance资本保险cargo certificate海运货物保险合同cargo claim货运索赔cargo insurancerate货物保险费率carried interest附带权益carry—back of loss亏损转回carrying amount账面金额cash basis现金收付制cash bonus现金红利cash book现金登记簿cash budget现金预算cash collectionbasis收付实现制cash distributionrate现金分配率cash dividend现金股利casual audit临时审计casual expense临时性费用casual worker散工casualty and theftloss意外事故及盗窃损失casualty insurance灾难保险casualty insuranceproceeds意外险收入central bank中央银行central bank rate中央银行贴现率central clearinghouse结算中心central clearingsystem中央结算制度;集体交收系统certificate ofcompliance合约完成证明书certificate ofdeposit存款单certificate ofexemption豁免证明书certificate ofindebtedness国库券;借据cessation ofbusiness停业cession转让财产权益chain banking连锁银行业务chain discount连锁折扣chain index连锁指数check and balance互相制衡check commitee稽核委员会check list核对项目清单check mark核对符号check price限价check programme检查程序cheque account支票账户circular forconfirmation通函确认circular letter ofcredit循环信用证；流通信用证circular note旅行支票city collection同城托收civil action民事诉讼claim索赔；债权classificationofaccounts帐户分类；会计科目分类claused bill附条款票据clearing balance票据交换差额；结算差额close end固定金额closing结账；结转closing inventory期末存货code of bankingpractice银行营运守则coefficient-normcosting定额成本法collateral note附担保品期票collection收账collection method收付实现制columnar journal多栏式日记账commercialaccounting商业会计commercial invoice商业发票commission income8佣金收入committed cost约束成本commodity fundturnover商品资金周转率common costallocation共同成本分摊country collection异地托收credit advice存款通知书;贷款通知credit fund信贷资金crown debt国债；公债currency exchange货币兑换current value现值customers account应收账款cyclical variation循环变动9daily accounting日常核算daily statement日报表daily trading limit每日价格上下限data base数据库data classification 数据分类data conversion数据转换data file数据档案data storage数据储存date draft定期汇票date of acceptance 承兑日期date of cancellation 注销日day book日记账dead asset无用资产dead stock呆滞存货dead ticket成交单debenture coupon 债券利息票debenture interest债券利息debeture债券debit借;借记；借方debit—creditbookkeeping借贷记账法debt instrument债务票据debt mortgage抵押债务debt-adjusting债务调整debts to assetsratio负债对资产比率decentralisedaccounting分权制会计decimal system十进制declaration ofdividend分派股息公告declared value设定价值declining balance余额递减decrement减值deductible loan可扣除借款deed of guarantee保证契据default cost违约成本default risk违约风险defeasance of debt债务废除deferral递延账项deferred asset递延资产deferred debit递延借项deferred posting延期过账deferred revenue递延收入deferred taxation递延税项deficit赤字delayed payment延期付款delinquent account逾期未收账款delivered duty paid完税后交货delivery byinstalment分期交货demand draft即期汇票demutualisation股份化；股份制;将会员制转为股份制departmentalaccounting部门核算departmentalcosting部门成本计算departmentalexpense部门费用depletable asset折耗资产;递耗资产deposit存款;保证金;定金；押金deposit rate存款利率deposit slip存款单deposit-takingcompany接受存款公司deprecationexpense折旧费用depreciated cost折余成本depreciation period折旧期限deregulation放宽管制design fee设计费用desired endinginventory预期期末存货detailed audit详细审计determinableincome固定收益developmentexpense开发费用dialy cash balance每日现金余额differential cost差量成本differential duties差别关税differential fixedcost差量固定成本diminishing asset递耗资产diminishing return报酬递减direct clearing直接结算direct expense直接费用direct material直接材料directout—of-pocketcosts直接付现成本；直接支付成本direct quotation直接报价direct subsidy直接补贴directory file目录文件disbursementinsurance船舶费用保险disbursementvoucher付款凭证disclosure ofinterest权益披露discount on bond债券折价discount operation贴现操作discounted cashflow折现现金流量discounted payback10method折现回收期法discretionary variable cost酌量变动成本discriminant analysis差别分析;判别分析法dishonoured cheque拒付支票disposable personal income个人可支配收益disposal of fixed asset固定资产清理;固定资产变卖distorted income不真实收益distress price处理价distribution in kind 实物分派;实物分配distributor经销商diversification of risk风险分散dividend in kind实物股利dividend option股利期权dividend paid已付股利dividend yield股息率document文件;凭证documentaryacceptance跟单承兑documentary draft跟单汇票dollar overhang美元过剩domestic loan国内放款domestic share内资股dormant asset闲置资产double entry复式记账double-check双重核对doubtful debtsprovision呆账准备；坏账准备downside pricemovement价格走低draw on one’scredit凭信用借款drawee bank付款银行drought reserve财务困难准备金dual pricing双重定价法due on demand活期;即期dutiable article应课税商品duty of secrecy保密责任duty paid certificate完税凭证dynamic ratio动态比率11earmarked loan专用贷款earning power盈利能力；收益能力earnings per share 息税前利润earnings reinvested 再投资收益earnings test收益测试economic accounting经济核算economic appraisal 经济评估economic depreciation经济折旧economic value经济价值effective cost实际成本effective exchange rate实际汇率effective tax rate实际税率effectiveness audit 效用审计efficient portfolio有效投资组合electronic data processing电子数据处理eligible commercialpaper有效商业票据elimination entry抵销分录employee benefitspayable应付福利费employee liabilityinsurance职工伤亡保险employee pension职工养老金employeeretirement fund职工退休基金employee shareoption职工认股权employee’sinsurance fund职工保险基金employment of fund资金运作endorse背书endowment annuity养老年金endowment profit赞助盈利enforceablecontract强制执行合同;强行执行合约enlarged sharecapital已扩股本enterprise incometax企业所得税entreport trade转口贸易equal-cost line等成本线equilibrium analysis均衡分析equipment fund设备基金equipmentreplacement设备更新;设备重置equity accounting权益会计equity capital权益资本equity contribution投入资本equity financing股票融资equity investment权益投资equity ownership资本所有权;权益equity value pershare每股权益error bound误差界限error ofcomputation计算错误error—freeoperation无错操作estate agent地产经纪人estate duty遗产税estimatedassessment估计评税estimated costsystem估计成本制度Eurocheque欧洲支票Euro—commercialpaper欧洲商业票据Eurocurrency欧洲货币evergreen credit常年信用ex drawing不支取利润exception审计异议;例外exceptional item例外项目；特殊项目excess charge超额费用excess depreciation过度贬值excessive profit超额利润exchangecommission兑付佣金exchange fund bill外汇基金票据exchange parity外汇平价exchange rate外汇汇率；汇率exchange rate gap汇率差额exchange ratequotation汇率牌价exchange ratio交换比率exchangerestriction外汇限制ex—dividend date除息日executoryconsideration待履行约定exempt agreement例外协议exemption clause免责条款ex-factory pass rate出厂合格率expansion fund发展基金expected life预期使用年限expected variance预计误差expendedappropriation已用拨款expense account费用账户expense payable应付费用expense standard费用标准exponential curve指数曲线export letter ofcredit出口信用证export quota出口配额export tariff12出口关税extension andfooting小计和合计external exchange对外交易external loan外债extra dividend额外股利extraneousearnings额外收益extraordinary profit非常利润13facility资金融通;信用安排factoring commission让售佣金factory cost制造成本fair presentation公正表述fair wear and tear 正常损耗false accounts假账false reporting虚假申报fancy paper热门证券fault analysis故障分析;失效分析fctory set price出厂价格feasible portfolio set可行投资组合feathered asset虚假资产；渗水资产fee tail指定继承人的不动产fellow—trader commission同业佣金fidelity fund互保基金fiduciary fund信托基金field audit现场审计fieldwork allowance外勤工作津贴file directory档案目录；文件目录file ouput档案输出final beneficiary最终受益人finance charge财务费用finance department财务部门finance leaseaccounting融资租赁会计financial accounting财务会计financial accounts财务报表financial condition财务状况financial data财务数据financial disclosure财务状况披露financial institution金融机构financial investment金融投资financialmanagement财务管理financialprogramme财务计划financial settlement财务结算financial statement财务报表financing cost理财成本financing structure融资结构fine paper有信用票据firm contract确定合同；确定合约first mortgage第一抵押权fiscal agent财务代理人fiscal year会计年度fixed asset固定资产fixed budget固定预算fixed charge ratio固定费用率fixed intangibleasset固定无形资产fixed liability固定负债fixed overhead固定管理费用fixed premium固定保险费fixed rate bond固定利率债券fixed ratio固定比率fixed trust固定信托flat interest rate统一利率flexible budget弹性预算flexible price弹性价格floating exchangerate浮动汇率floating loan浮动贷款floating price浮动价格floating stock流通股flow of cost成本流转flow—throughaccounting实交税收会计fluctuation波动;变动footing合计forecast variance预测差异forecasted balancesheet预计资产负债表foreign agentaccount国外代理商账户foreign credit海外信用证；海外信贷foreign currencydeposit外币存款foreign currencytranslation外币折算foreign exchangeallocation外汇分配制度foreign exchangedealings外汇交易foreign exchangemarket外汇市场foreign exchangequotation外汇牌价foreign exchangespeculation外汇投机foreign lending国外贷款；境外贷款foreign sourceincome境外收益foreign tradefinancing外贸资金融通forex option外汇期权formal contract正式合同forward bargain远期交易forward delivery远期交货forward entitlement远期权利forward funding提供远期资金forward rate远期汇率forward trade远期交易14foul bill of lading不完全定单franchise tax专营税fraudulent disbursement伪造支出fraudulent trading 欺诈性交易free cash flow自由现金流量free rate自由汇率freehold land永久地权free—market economy自由市场经济freight运费fringe benefit附加福利fringe wage附加工资frozen asset冻结资产full audit全面审计full cost完全成本fully paid share capital 已缴足股本functional cost职能成本functionalobsolescence功能性贬值fund flow资金流向fund pool综合投资fundamental law基本定律funded debt长期债务funds flow资金流转funds statement资金表future delivery期货；远期交货future value终值15gage担保品;抵押品gain and loss损益;盈亏gain on exchange 外汇盈余gardening expense 绿化费用garnishee order第三债权人扣款申请garnishee wage扣发工资gearing资本负债率；杠杆比率general agency总代理general economic risk一般经济风险general expenses 总务费用general journal普通日记账general liability普通债务general management trust 一般信托general offer全面收购建议general preferentialduty普遍优惠关税general purchasingpower一般购买力generalised auditsoftware通用审计软件gift tax赠与税giro bank转账银行giro cheque转账支票global bond全球债券godown charge仓库费用going concern持续经营gold standard金本位good faithcertificate良好信用证书goods and chattels一般动产goods in bond保税货物goods in transitinsurance货运保险goods receivednote商品收讫单goodwill商誉government audit政府审计governmentexpenditure政府支出government loan公债governmentsecurities政府债券grace period宽限期grant补助金green back美钞gross amountmethod总价法gross budget总预算gross capitalformation资本构成总额gross domesticinvestment国内投资总额gross expenditure支出总额gross export value出口总值gross investment投资总额gross liabilities总负债gross margin毛利；边际贡献gross pay工资总额gross price总价gross receipt收入总额gross sales销售总额group accounts集团报表group company集团公司group profit集团利润growth stock成长股guarantee fund保证金guaranteed credit担保信贷guaranteed fund保证基金guaranteed letter ofcredit保兑信用证guaranteed liability担保债务guaranteed loan担保贷款guaranteedmortgage担保抵押guaranteed reserve保证准备金guaranty fund保证金guild行业协会;同业公会16。
财会词汇英汉词典
Average Price Call平均价格买入期权权一种期权，其收益为零或相等于资产平均价格高于行使价格的金额Average Price Put平均价格出售期权一种期权，其收益为零或相等于行使价格高于资产平均价格的金额Average Up提高平均价格以比原先买入价格高的价格买入更多股票，从而提高所有股票的平均价格Back Door Listing后门上市/借壳上市未能符合股票交易所上市要求的企业采用的一种上市策略，公司通过收购一家已经上市的公司而达到上市的目的Backlog订单积压等候完成的出售指示Back Office后线金融服务公司的行政及支援人员，主要职能包括交易结算、清理、记录、合规监察、会计等Back Pricing往后定价某些期货合约采用的方法，期货商品的价格由买方在签署合约后特定日期决定Back-to-Back Loan背对背贷款两家位于不同国家的公司向对方借贷相同金额的对方国家货币贷款，目的在于对冲货币波动的风险Backstop最后担保为一项证券发行提供最终的保证或担保Bad Debt不良贷款不能回收的债务，因此对债权人没有价值Balanced Fund平衡基金将资产投资于货币市场、债券、优先股及普通股的共同基金，目的在于同时实现增长及收益Balanced InvestmentStrategy平衡投资策略旨在平衡风险及回报的投资组合分配及管理方法Balance Of Payments (BOP)国际收支差额一个国家在特定期间进行的所有交易的纪录，可用作比较一个国家与其他国家的经济活动量Balance Of Trade (BOT)国际贸易差额一个国家收支差额的最大组成项目。
指出口及进口的差额。
减项包括进口、外国援助、国民在国外的开支及国民在国外的投资。
加项包括出口、外国国民在国内的开支以及外国国民在国内的投资Balance Sheet资产负债表一家企业的财务报表，报告公司在一个特定时间的资产、负债及净值Balloon Option气球型期权名义付款额在达到若干标准后提高的期权1. 在一次债券发行中，在某一时间（一般于最终到期日）有大量债券到期的还款安排2. 贷款最后一次的偿还金额远高于之前偿还金额Bancassurance银行出售保险法文词汇，指通过银行既有的分销渠道销售保险Bank Guarantee银行担保放贷机构发出的担保，证明债务人的负债可获偿还。
会计专用英语词典 accounting
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
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
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
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
应交房产税 Housing property tax payable
会计常用词汇汉译英
会计常用词汇汉译英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 periodare related to specifictime periods ，typically one year资产负债表：balance sheet 可以不大写b利润表：income statements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 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。
会计英汉词典(U-Z)
Uultimate risk 最终审计风险指已审核的会计报表仍然存在重大误差的风险。
已审核会计报表的复合可靠程度(combined reliability)越大，最终审计风险则越小；反之，复合可靠程度越小，最终审计风险则越大。
所谓复合可靠程度是指企业内部控制制度的可靠程度和审计师实施实质性抽查(substantive test) 的可靠程度两者之和。
ultra vires 越权拉丁文。
英文含义为beyond the power。
指公司行为超出了政府批准章程中所赋予的职权。
例如，签订了本公司经营业务范围以外的合同。
因而它在法律上是无效的。
unadjusted rate of return 未调整收益率即简单收益率(simple rate of return)。
unadjusted trial balance 调整前试算表，结账前试算表在会计期末尚未作调整分录(adjusting entry)和结账分录(closing entry) 时编制的试算表。
unadmitted asset 无清算价值资产，不承保资产指在企业清算时，并无价值或价值很小的资产；或指保险公司不承保的资产。
unamortized bond discount 未摊销债券折价应分摊于未来时期的债券折价账户余额。
它是应付公司债券(bond payable)的对销账户。
unamortized bond premium 未摊销债券溢价应分摊于未来时期的债券溢价账户余额。
它是应付公司债券的附加账户。
unamortized expense 未摊销费用指预付费用(例如预付保险费) 、无形资产，以及递延资产(例如开办费)等账户尚未摊销的余额。
unappropriated retained earnings 未指定用途留存收益指留存收益的未指定用途部分。
可以用于股利的分配。
unaudited financial statement 未审核财务报表，未审核会计报表注册公共会计师(CPA)代客户企业(通常是小型企业)编制的会计报表，并未按照公认审计准则(GAAS)实施必要的审计程序。
很棒的英汉会计词典
AAAA 美国会计学会America Accounting Association的缩写。
Abacus《算盘》杂志一个著名的会计理论刊物。
澳大利亚悉尼大学出版，每年两期。
内容涉及会计的全部领域，其中包括国际会计。
abacus 算盘中国古代一种算术运算工具。
它曾经被东方国家广泛使用。
但目前它的重要功能已被会计电子计算机(accounting computer)和电子财务计算器(electronic financial calculator)等所替代。
Abandonment① 废弃，报废指一项资产的报废或无法利用。
例如，一个耗竭的煤矿或油井。
与retirement的词义相同。
② 委付指投保人为了取得保险赔偿，将投保财产的所有权全部让给保险商。
abandonment value 废弃价值指一项报废资产(abandoned asset)所具有的价值。
如果预定使用年限已到，则报废资产的剩余账面价值，通常等于其现金残值(cash salvage)。
企业在制定资产废弃决策(abandonment decision)或设备更新决策时，通常应是旧设备的废弃价值大于该项设备剩余使用年限未来现金流量的现值。
abatement① 减免指对一项税收的减免。
② 冲销一项临时性收益从成本中的冲销。
ABC system of inventory control 分级存货控制制度或称有选择性存货控制(selective in-ventory control)。
指按存货的价值和对生产经营活动的重要程度，将存货划分为A，B，C三类进行分别管理。
例如，A类存货为最重要的存货，约占项目的10%，但消耗金额则要占全部消耗金额的70%以上，所以应对其经济订货量(EQQ)和订货点进行严密的控制。
B类存货约占项目的20%，消耗金额占全部消耗总金额的20%。
C类存货约占项目的70%，但消耗金额约占全部消耗金额的10%，一般采取不很严密的控制。
这样既可以降低存货投资，又可以相应地减少存货管理费用。
会计英语词典
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收支撮要薄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承竞票据登记薄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 帐薄(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会计薄册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Advice of drawing 支汇票通知书Affiliated company, affiliated corporation 联络公司（与持有其股份的公司发生联系的公司）Affiliated interests 联络股权After –cost 后续成本（指销售后仍须继续支付的成本）After date 发票后After sight 见票后Agency 代理；代理处；代理人Agency accounts 代理帐；代理会计Agent 代理人Aggregate balance sheet 合并资产负债表Aging 分期（指依到期日先后，而将应收帐款分类而言）Agio 货币找换贴水Agreements 契约Allied company 联号（业务上合作）All –inclusive income statement 统括性损益表（包括经常及非常损益）Allocation 分配Allotted annual receipts 岁入分配数Allotment(s) 股份；分配Allotments 分配数（此是志指股票、债券等的分配於请求认购人而言）Allotments for annual expenditures 岁出分配数allowance津贴；折让；备抵；减免Allowance for bad debts 备抵坏帐Allowance for depreciation 备抵折旧Allowance on 折让准备Allowance reserve 折让及回扣Allowances and rebates 折让及回扣All –purpose balance sheet 通用资产负债表All –purpose financial statements 通用决算表Amalgamated balance sheet 合并资产负债表Amalgamation 创立合并Amortization 摊销；摊还；折旧Amortization of premium 溢价的摊销Amortization 摊销表Amount 总数Amount insured 保险金额Amount of credit side 贷方金额Amount of financial statement 决算表的分析Analysis sheet 分析表Analytical accounting 分析会计；分析会计学Analytical columns 分析栏Analytical journal 多栏日记帐(同columnar journal)Analytical record 分析记录Analytical statements 分析表Analytic product 分成的产品Ancillary revenue 副业收入Aula appropriation 岁定经费Annual audit 年度查帐Annual balance 年终决算表Annual budgetary surplus or deficit 岁计馀绌Annual closing 年度决算Annual expenditure 岁出Annual receipts 岁入Annual reckoning 年度计算Annual report 决算书Annual report on auditing and inspecting (inspection) 年度审计报告书Annual revenue 岁入Annual statement 年度决算表Annuities 年金Annuity certain 确定年金Annuity due 期首年金；即付年金Annuity method 年年折旧法Annuity trust account 年付金信托帐Anticipated profits 预期利益Anticipated revenue 预计收Anticipation warrants payable 预计应付支付命令Locations and allotment book 股份认购及分配薄Application for shares 认股书Application of fund statement 资金运用表(同statement of application of funds) Applied expenses 已分配费用Applied manufacturing expenses 已分配制造费用Applied material handling expenses 已分配材料管理费用Applied selling and administrative expenses 已分配销售及管理费用Apportioned charges 摊派费用Apportionment 分派Appraisal 估价Appraisal company 估价公司Appraisal of plant assets 设备资产的估价Appraisal surplus 估价盈馀Appraised value 估定价值Appraisement 估价（同appraisal）Appreciated value 增涨价值Appreciation 涨价Appropriated materials 拨定材料（原料）Appropriated profits 拨定利益Appropriated surplus拨定盈馀Appropriation拨用；拨款；岁出预算Appropriation account盈馀分拨帐Appropriation allotment支出分配数；岁出分配数Appropriation analysis支出明细表；岁出明细表Appropriation budget 支出预算；岁出预算Appropriation encumbrance 支出保留数；岁出保留数Appropriation ledger 支出预算分类帐Appropriation section 盈馀分拨之部Appropriations for additions of property 岁出预算数Appropriations for repayment of funded debt 偿还债款的拨款Appropriations from surplus 盈馀的拨用Approval sales 试销Approved budget 核定预算；法定预算Approved budget allotment 核定的分配预算Arbitrage 套利；套汇买卖Arbitrage account 国外套汇帐Arbitrated par 月台票交易比例定价Arbitrated rate of exchange 汇兑比例价Arbitration of exchange 汇兑率比例Arrears 拖欠Articles of association, articles of incorporation 公司执照；公司章程Articles of co – partnership 合夥契约Assembly cost system 装配成本制度Assembly type of industry 装配式造业Assessed value 政府估定价值Assessment 派缴额外股款；摊派捐税；摊派权Assessment fund 摊派税捐基金Assessment receipts 摊派税捐收入Assessment receivable 应收摊派税捐Assessment rolls 摊派税捐清册Assessment valuation 摊派税捐估价Assets 资产Asset accounts 资产帐户；资产科目Asset –income ratio 资产收益比率Asset ratio 资产比率Asset reserve 资产准备Assets 资产Assets and liabilities accounts 资产负债帐户Assignable indirect charges 可分配间接费用Assistance accountant 会计助理员Associated company 联号（业务上联系）Assumed cost, interest, etc 假定成本、利息等Assumed liabilities 代人承担负债At par 依照票面价格At sight, on demand 见票即付Auction 拍卖；竞卖To put up for auction 付之拍卖To sell by auction 拍卖Auctioneer; endue master 拍卖者Audit 查帐；审计Audit certificate 查帐证明书Audit clerk 查帐助理员Audit diary 查帐日记Audited vouchers 应付支付凭单Audit expense 查帐费用Audit fee 查帐公费Auditing officers 审计人员Audit memorandum 查帐备望录Audit of expenditures 步出审计Audit of public loans 公债审计Audit of public properties 公有财产审计Audit of returns 决算审计Audit of treasury 公库审计Auditor 查帐员Auditor’s certificate查帐员证明书Auditor’s comments 查帐员意见书Auditor’s liability, auditor’s responsibility 查帐员的责任Auditor’s report查帐员报告书Audit programmed 查帐程序Audit report查帐报告书；审查报告Authorized capital 公称资本Authority to purchase 委托购卖证Authorized capital 额定资本Authorized capital stock 额定股本Authorized capital stock account 法定股本帐Authorized mortgage bonds 额定抵押债券Authorized value 额定价值Auxiliary accounting unit 附属单位会计Auxiliary book(s) 补助帐薄Auxiliary material 补助材料（原料）Auxiliary record 补助记录Auxiliary unit budget 附属单位预算Available assets 可用资产Available balance 可用馀额Available cash 可用现金Available income 可用收益；可用收入Available surplus 可用盈馀Avail 担保付款Average 平均数Average balance平均馀额；平均差额Average capital 平均资本Average cost平均成本Average due date平均到期日Average earnings平均业务收益Average inventory平均存货Average investment平均投资额Average stock平均存货Average unit cost 平均单位成本Average unit price平均单价Average weight平均重量Averaging maturity平均到期日Averaging of accounts往来帐平均馀额Averaging stock计算平均存货。
会计英汉词典(H-N)
Hhalf finished goods 半成品或称goods in process。
指已投入原材料，但尚在加工过程中的产品。
half-stock 半额股票指票面价值是每股50美元，相当于一般股票票面价值的一半的普通股或优先股股票。
half-year closing 半年结算为了及时提供企业在年度当中所获得的经营成果，编制半个年度会计报表(half-year statement)而作的结算。
half-year convention 半年常规在计征所得税时，假定企业年度当中新购置的固定资产，均是年度中间购入的，即允许列支半个年度的折旧费，作为应税收益的扣减项目。
这项税则促使企业在年末购置固定资产，可以享受减税的待遇。
Hang Seng Index 恒生指数反映香港股票交易股票价格变动情况的一种指数。
以33 种股票的价格变动，反映整个股票价格的变动趋势。
hard copy 硬拷贝，印刷记录打印在纸上的永久性数据记录。
可以直接阅读，而不是像缩微胶片或磁带上的那样，不能直接阅读。
hard currency 硬通货或称hard money 。
指一个国家的货币币值稳定，可以自由兑换为其他国家的货币。
自第二次世界大战以后，美元和英镑都是硬通货，目前，德国马克、瑞士法郎和日元亦被认为是硬通货。
与软通货(soft currency) 的词义不同，后者指币值不够稳定，信誉不高的货币。
hard loan 硬通货贷款指借贷双方约定必须以某种硬通货偿还的一项贷款。
由于这种贷款的利率比率机构投资的增减变化。
分支机构在结账货，不易自由兑换为硬通货，因而这种贷款的本息比较难以偿还。
于价格波动影响利润或造成亏损。
参见买hardware 硬件电子数据处理系统中所使用的机器和设备。
其中包括中央处理机(CPU)、阴极射线管(CRT)、打印机、磁盘驱动器、磁带机、控制盘和键盘等。
harmonization of accounting 会计的协调国际会计用词。
会计词典(中英文对照)
a basket of currencies一揽子货币,一篮子货币A/C payee only 只可转帐abacus算盘abandoned property废弃财产abandonedproperty option财产废弃选择权abandonmentcharge报废支出,废弃费用abandonmentoption放弃选择权abandonmentvalue废弃价值abatement claim减价要求ABC inventorysystemABC存货制度ability to bearcriterion承受能力,承受能力标准abnormal cost非正常成本abnormaldepreciation非正常折旧abnormalexchange非正常交易,非正常行市abnormal gain非正常收益abnormal item例外项目,特殊项目,非正常项目abnormal loss非正常损失abnormal profit非正常利润abnormal rate ofreturn非正常投资回报率abnormal return非正常报酬abnormal risk非正常风险abnormalspoilage非正常毁损abnormal waste非正常损耗above par高于面值above-the-line经常项目,线上项目[损益表] above-the-line expenditure经常项目支出,线上项目支出[损益表]above-the-line receipt经常预算收入,线上项目收入[损益表]absence rate 缺勤率absenteeismrate缺勤率absoluteacceptance无条件承兑absoluteassignment无条件转让absolute bond无附加条件债券absolutecontract无附加条件合同absolute cover绝对保险范围absolutedischarge无条件豁免,无条件解除债务absoluteendorsement无条件背书absolute error绝对误差absolute fixedcost固定成本,绝对固定成本absolute fixedpeg system绝对联系汇率制absoluteinheritance绝对继承权absoluteliability绝对赔偿责任absoluteownership绝对所有权absolute par固定票面价,不变票面价absolute quota绝对配额absolutesubscription确定条件的募集absolute title绝对产权absolute totalloss实际全损absolute valueerror绝对值误差absorbed burden 已分配费用,已分摊费用absorbed cost 已吸收成本,已分摊成本absorbed expense已分配费用,已分摊费用absorbed overheads已分配经常费用,已分摊经常费用absorption分配,分摊,吸收absorptionaccount分摊账户,计价账户absorptioncosting分摊成本法,吸收成本法absorptionpricing分摊法定价absorption rate分配率,分摊率,吸收率abstract ofaccount账户概要,账户摘要abstract ofposting过账分录表abstract oftitle产权证明,产权说明书abstracts概要,摘要accelerateddebt maturity提前还债期限acceleratingpremium累进奖金acceptabilitytest可接受性测试acceptableaudit risk可接受审计风险acceptablequality level可接受质量水平acceptance承兑,认付acceptancepayable应付承兑票据acceptanceagreement承兑契约acceptance andguarantee承诺与保证acceptance bank 承兑银行acceptance by intervention参与承兑,参加承兑acceptance certificate验收证明acceptance charge承兑费acceptancecommission承兑手续费,承兑佣金acceptancecondition承兑条件acceptancecredit承兑信用acceptancedeclaration承兑申报单acceptance fee承兑手续费acceptance forhonour代承兑,信用担保承兑acceptancehouse承兑银行,承兑所acceptance inblank空白承兑acceptanceinspection验收acceptanceletter of credit承兑信用证acceptance line银行承兑限额acceptancemarket票据市场,票据贴现市场acceptancematurity承兑票据到期日acceptancematurity record承兑汇票到期记录acceptance ofengagement接受委托acceptanceperiod承付期acceptancereceivable应收承兑票据acceptanceregister承兑票据登记簿acceptancetesting验收测试,验收检查accepted bill 已承兑汇票accepted bond 已承兑债券accepted draft 已承兑汇票accepting bank 承兑银行accepting house 承兑机构,承兑银行accepting rateof exchange外汇承兑率acceptor承兑人[银行],接受人[契约]access存取accesscapability存取能力access control存取控制access controlverification存取控制验证access cycle存取周期access routine存取程序access value存取值accession财产自然增益accession tax财产增益税accessor存取器accessorycontract附带合同,附带合约accessoryproduct副产品accessory risk附加险accident andhealth plan意外和健康保障计划accident deathbenefit意外死亡赔偿金,工伤死亡抚恤金accidentinsurance意外事故险,意外险accommodatingbank通融银行accommodationallowance住宿津贴accommodationbill通融票据accommodation draft通融汇票accommodation endorsement通融背书accommodation endorser通融票据背书人accommodationkite空头支票,欠单accommodationnote通融票据accommodationparties通融票据关系人accommodationpurchase优惠采购accommodationrisk通融险accommodator资金融通者,贷款人accord andsatisfaction和解和清偿,应允和清偿account账户,会计科目accountanalysis账户分析accountanalysisapproach账户分析法account balance账户余额account chart会计科目表accountclassification账户分类account closingmethod账结法account closingprocedure结账程序,结账手续account code账户编号,会计科目编号account days放账日期accountdistribution账户分配account due到期账款accountexecutive客户主管account flow chart账户流程图account form账户格式,账户式account form balance sheet账户式资产负债表account in arrear积欠账目account indispute有争议账目account intransit未达账项,在途账account in trust信托账户account note会计科目单,账目单account number账号,账户编号account of theexchequer国库账account paid付讫account payablemaster file应付账款主档案account payee收款人账户accountreceivableprogramme收账程序account sales承销清单,销售清单account settled结算,已结清账目account title会计科目,账户名称accounttransfer转账科目accounttransfer memo转账通知单accountability经管责任,问责性accountabilityapproach经管责任观,受托责任观accountabilityunit责任单位accountableperson责任人accountancy会计学,会计业务accountancyservice会计事务,会计服务accountant会计人员,会计师accountant general总会计师,会计长accountant in charge会计主管,主办会计accountant's certificate会计师证明书accountant'sfee会计师费accountant'shandbook会计师手册accountant'sreport会计师报告accountant'sresponsibility会计师职责accounting会计accountingactivity会计工作,会计业务accountingadjustment账务调整accountingaffairs会计事务accountingalternatives备选会计方法accountingapproach会计方法accountingarchives会计档案accountingassumption会计假设accounting base会计基础accountingbased on shift分班核算accountingbased on task单项任务核算accounting beta会计贝他系数,会计β系数accounting book会计账簿,会计账册accounting bycounter柜组核算accountingcentre核算中心accounting changes会计变更accounting check会计检查,会计稽核,会计校验accounting choice会计选择accounting clerk 记账员,会计员accounting code会计法规,会计条例accountingconcept会计概念,会计观念accountingconsultancy会计咨询accountingcontrol会计控制,会计管理accountingconvention会计惯例accounting cost会计成本,会计费用accountingcriteria会计标准accountingcycle会计循环accounting data会计资料accountingdecision会计决策accountingdepartment会计部,会计处,会计科accountingdisclosure会计披露,会计揭示accountingdisplay board核算牌,核算板accountingdivision会计部门accountingdoctrine会计学说,会计信条accountingdocument会计凭证,会计文件accountingelement会计要素accountingentity会计实体,会计主体,会计单位accounting entry会计分录accounting equation会计等式accounting error会计差错accounting estimate 会计估计accountingethics会计职业道德,会计专业道德accountingevent会计事项accountingevidence会计凭证accountingevolution会计演进,会计演变accountingexpertise会计专长accountingfield会计界,会计领域accounting file会计档案accounting firm会计师事务所,会计公司accounting forincome tax所得税会计accounting forinventory存货会计accounting forjoint venture合资企业会计,合营会计accounting formerger合并会计accountingformula会计公式accountingfunction会计职能,会计功能accountingglossary会计词汇accountinggraph会计图表,核算图表accountingguidelines会计指南,会计指引accountinghistoriography会计学史,会计史accounting income会计收益,账面收益accounting indices会计指标,核算指标accounting information会计信息,会计资讯accounting item账项,账目accountinglanguage会计语言accounting law会计法accountinglegislation会计立法accountingliterature会计文献,会计学文献accounting loss会计损失accountingmanual会计手册,会计工作守则accountingmeasurement会计计量accountingmechanism会计机制accountingmethod会计方法accountingmodel会计模式accountingobjective会计目标accountingofficer会计主任,会计主管accountingorganisation会计组织accountingperiod会计期间,会计报告期accountingpersonnel会计人员accountingphilosophy会计哲学accountingpolicy会计政策accountingpolicy change会计政策变更accounting postulate会计假设,会计假定accounting practice会计实务,会计惯例,会计师事务所accounting principles会计原则,会计原理accountingprocedure会计程序accountingprocess会计处理程序,会计过程accountingprofession会计职业,会计专业,会计行业accountingprofit会计利润accountingprogramme记账程序accounting rateof return会计报酬率accountingratio会计比率,财务比率accountingrecord会计记录,会计簿籍accountingreference date会计参照日accountingreferenceperiod会计参照期间accountingreform会计改革accountingregulation会计法规,会计规范accountingreport会计报告,会计报表accountingrepresentation会计反映accountingresponsibility会计责任accountingroutine会计程序accounting rule会计规则accountingservice会计服务accounting software会计软件accounting software package会计软件包accounting staff会计工作人员accounting statement会计报表accountingsupervision会计监督accountingsystem会计制度,会计系统accountingtechnique会计技术accounting tems会计术语accountingterminology会计名词,会计术语accountingtheory会计理论accountingthoughts会计思想accountingtreatment会计处理accountingtrend会计趋势,会计动态accounting unit会计单位,账务处理单位accountingvaluation会计计价,会计估价accountingvoucher记账凭证accounting work会计业务,会计工作accounting year会计年度accountspayable应付账款accountspayable ledger应付账款总账,应付账款分类账accountspayable period应付账款期accountspayableregister应付账款登记簿accounts prepaid预付账款,预付货款accounts receivable应收账款accounts receivable ledger应收账款总账,应收账款分类账accountsreceivableperiod应收账款期accountsreceivableturnover应收账款周转率accreditation评审accreditedparty授信买方accreditee信用证接受人,信用证受益人accreditingparty信用证开立方accreditor信用证申请人accretion ofcapital资本增值accrualaccounting权责发生制会计,应计制会计accrualaccountingmodel应计会计模式accrual basis权责发生制,应计制accrual concept权责发生概念,应计概念accrual date应收应付日期,应计日期accruals应计项目accrued asset应计资产accrued basicwage应计基本工资accrued bonus应计奖金accrueddepreciation应计折旧accrueddividend应计股利accrued expense应计费用accrued income 应计收益accrued interest payable应计未付利息accrued interest receivable应计未收利息accrued item 应计项目accruedliability应计负债accrued loss应计损失accrued payable应计未付款项accrued payroll应计未付工资accrued pensioncost应计养老金成本accrued profit应计利润accruedreceivables应计未收款项accrued rent应计租金accrued revenue应计收入accrued tax应计税款,应付税款accrued wage应计未付工资accumuateddividend累计股利accumulatedamortisation累计摊销,累积摊销accumulatedapportionment累计分配,累积分配accumulatedcost累计成本,累积成本accumulateddeficit累计亏损,累积亏损accumulateddepletion累计折耗,累积折耗accumulateddepreciation累计折旧;累积折旧accumulatedearnings累计收益accumulatederror累计误差accumulated fund累积基金accumulated income累计收益accumulated profit累计利润B ShareB股baby bond小额债券back charge 决算后费用back duty欠税,补缴税款back freight 退货运费back money 拖欠款;逾期未付款back order缺货;延期交货back order memo延期交货通知书back pay欠薪back rent欠租back salary欠薪back-doorfinancing秘密融资;后门融资back-doorlisting借壳上市backed bond担保债券backlog积压back-to-backcredit相对信用;转接式信用;背对背信用back-to-backloan易币贷款backtracksearch追踪查找back-up后备;后援back-up copy副本back-updiskette后备软盘backwardintegration反向兼并backwardsupervision反向监控backwardtracing反向追踪backwardation延期交割费bad and doubtfulloans呆滞及不良贷款bad asset不良资产;呆滞资产bad buy赔本买卖bad claim不良债权bad debt坏账bad debt expense 坏账费用bad debt insurance 坏账保险bad debt loss坏账损失bad debtprovision坏账准备bad debt ratio坏账比率bad debtrecovery坏账收回bad debtwrite-off坏账冲销bad debtsrecoveredaccount坏账收回账户bad loan不良贷款bad title失效产权;无效所有权badges of trade交易标志bail bond保释担保;保释担保书bailee受托人bailer寄托人;委托人bailment财务委托bailment ofgoods受托保管货品bailout method投资残值计算法bailout paybackmethod投资残值回收期计算法bailout period委托期balance余额;结余;结存bear抛空投机;空投;卖空bear account空头账户(指在证券交易所做空头)bear and bull买空卖空bear bond看跌债券;熊债券bear campaign 抛空风bear clique空头集团bear compaign 卖空风潮;压价风潮bear covering 补空bear drive 卖空潮bear market市价疲软bear operation卖空行为bid deposit投标押金bid guarantee投标担保;承包担保bid price投标价格bid rate投标价bilateralagreement双边协议bilateralarbitrage双边套汇bilateralassistance双边援助bill broker票据经纪人bill clearing票据清算bill collection票据托收bill of estimate估价单bill of exchange汇票bill of exportor import货物进出口报单black figure余额black market黑市blank accountbook空白账簿blank credit空白信用汇票blank invoice空白发票blank receipt空白收据blind trust隐蔽信托blockallocation整笔拨款blue-chipcorporation蓝筹公司board lot手bond indenture 债券信托契约bond insurance 债券保险bonded indebtedness 担保债务bonded store保税仓库;保税物料bonus share红股book debt账面债务bookkeepingprocedure记账程序borrowing plan借款计划bought and soldnote买卖单据branch bankaccount分行账户budget account预算账户bull bond看涨债券businesscontract营业合同buying rate买进汇率;买入价cable confirmation电报确认书cable credit电传信用证cable draft电汇汇票cable order电报订货;电表订单cable rate 电汇汇率cable transfer电汇call deposit通知存款;活期存款call in advance预收股款call in arrear催缴逾期股本call loan短期贷款callable bond可提前赎回债券callablecapital通知即缴股本callable loan通知放款canceled bond已注销债券cancellablelease可解除租约capacity level生产能力水平capacity limit生产能力极限capacityloading生产能力负荷capitaladequacy ratio资本充足率capitaladjustmentaccount资本调整帐户capitalappraisal资本评估capitalappreciation资本增值capital asset资本资产;长期资产capitalassurance资本保险cargocertificate海运货物保险合同cargo claim货运索赔cargo insurancerate货物保险费率carriedinterest附带权益carry-back of loss亏损转回carrying amount 账面金额cash basis 现金收付制cash bonus现金红利cash book现金登记簿cash budget现金预算cash collectionbasis收付实现制cashdistributionrate现金分配率cash dividend现金股利casual audit临时审计casual expense临时性费用casual worker散工casualty andtheft loss意外事故及盗窃损失casualtyinsurance灾难保险casualtyinsuranceproceeds意外险收入central bank中央银行central bankrate中央银行贴现率centralclearing house结算中心centralclearing system中央结算制度;集体交收系统certificate ofcompliance合约完成证明书certificate ofdeposit存款单certificate ofexemption豁免证明书certificate ofindebtedness国库券;借据cessation of business停业cession转让财产权益chain banking连锁银行业务chain discount连锁折扣chain index连锁指数check andbalance互相制衡check commitee稽核委员会check list核对项目清单check mark核对符号check price限价check programme检查程序cheque account支票账户circular forconfirmation通函确认circular letterof credit循环信用证;流通信用证circular note旅行支票city collection同城托收civil action民事诉讼claim索赔;债权classificationof accounts帐户分类;会计科目分类claused bill附条款票据clearingbalance票据交换差额;结算差额close end固定金额closing结账;结转closinginventory期末存货code of bankingpractice银行营运守则coefficient-norm costing定额成本法collateral note附担保品期票collection 收账collection method收付实现制columnar journal多栏式日记账commercial accounting 商业会计commercialinvoice商业发票commissionincome佣金收入committed cost约束成本commodity fundturnover商品资金周转率common costallocation共同成本分摊countrycollection异地托收credit advice存款通知书;贷款通知credit fund信贷资金crown debt国债;公债currencyexchange货币兑换current value现值customersaccount应收账款cyclicalvariation循环变动daily accounting日常核算daily statement 日报表daily trading limit每日价格上下限data base数据库data classification数据分类data conversion数据转换data file数据档案data storage数据储存date draft定期汇票date ofacceptance承兑日期date ofcancellation注销日day book日记账dead asset无用资产dead stock呆滞存货dead ticket成交单debenturecoupon债券利息票debentureinterest债券利息debeture债券debit借;借记;借方debit-creditbookkeeping借贷记账法debt instrument债务票据debt mortgage抵押债务debt-adjusting债务调整debts to assetsratio负债对资产比率decentralisedaccounting分权制会计decimal system十进制declaration ofdividend分派股息公告declared value设定价值declining balance余额递减decrement减值deductible loan 可扣除借款deed of guarantee保证契据default cost违约成本default risk违约风险defeasance ofdebt债务废除deferral递延账项deferred asset递延资产deferred debit递延借项deferredposting延期过账deferredrevenue递延收入deferredtaxation递延税项deficit赤字delayed payment延期付款delinquentaccount逾期未收账款delivered dutypaid完税后交货delivery byinstalment分期交货demand draft即期汇票demutualisation股份化;股份制;将会员制转为股份制departmentalaccounting部门核算departmentalcosting部门成本计算departmentalexpense部门费用depletableasset折耗资产;递耗资产deposit存款;保证金;定金;押金deposit rate存款利率deposit slip存款单deposit-taking company接受存款公司deprecation expense折旧费用depreciatedcost折余成本depreciationperiod折旧期限deregulation放宽管制design fee设计费用desired endinginventory预期期末存货detailed audit详细审计determinableincome固定收益developmentexpense开发费用dialy cashbalance每日现金余额differentialcost差量成本differentialduties差别关税differentialfixed cost差量固定成本diminishingasset递耗资产diminishingreturn报酬递减direct clearing直接结算direct expense直接费用direct material直接材料directout-of-pocketcosts直接付现成本;直接支付成本directquotation直接报价direct subsidy直接补贴directory file目录文件disbursement insurance船舶费用保险disbursement voucher付款凭证disclosure of interest权益披露discount on bond 债券折价discountoperation贴现操作discounted cashflow折现现金流量discountedpayback method折现回收期法discretionaryvariable cost酌量变动成本discriminantanalysis差别分析;判别分析法dishonouredcheque拒付支票disposablepersonal income个人可支配收益disposal offixed asset固定资产清理;固定资产变卖distortedincome不真实收益distress price处理价distribution inkind实物分派;实物分配distributor经销商diversificationof risk风险分散dividend in kind实物股利dividend option股利期权dividend paid已付股利dividend yield股息率document文件;凭证documentaryacceptance跟单承兑documentarydraft跟单汇票dollar overhang美元过剩domestic loan 国内放款domestic share 内资股dormant asset 闲置资产double entry 复式记账double-check 双重核对doubtful debtsprovision呆账准备;坏账准备downside pricemovement价格走低draw on one'scredit凭信用借款drawee bank付款银行drought reserve财务困难准备金dual pricing双重定价法due on demand活期;即期dutiablearticle应课税商品duty of secrecy保密责任duty paidcertificate完税凭证dynamic ratio动态比率earmarked loan 专用贷款earning power盈利能力;收益能力earnings per share息税前利润earnings reinvested再投资收益earnings test收益测试economicaccounting经济核算economicappraisal经济评估economicdepreciation经济折旧economic value经济价值effective cost实际成本effectiveexchange rate实际汇率effective taxrate实际税率effectivenessaudit效用审计efficientportfolio有效投资组合electronic dataprocessing电子数据处理eligiblecommercialpaper有效商业票据eliminationentry抵销分录employeebenefitspayable应付福利费employeeliabilityinsurance职工伤亡保险employeepension职工养老金employeeretirement fund职工退休基金employee shareoption职工认股权employee'sinsurance fund职工保险基金employment of fund资金运作endorse背书endowment annuity养老年金endowmentprofit赞助盈利enforceablecontract强制执行合同;强行执行合约enlarged sharecapital已扩股本enterpriseincome tax企业所得税entreport trade转口贸易equal-cost line等成本线equilibriumanalysis均衡分析equipment fund设备基金equipmentreplacement设备更新;设备重置equityaccounting权益会计equity capital权益资本equitycontribution投入资本equityfinancing股票融资equityinvestment权益投资equityownership资本所有权;权益equity value pershare每股权益error bound误差界限error ofcomputation计算错误error-freeoperation无错操作estate agent地产经纪人estate duty遗产税estimatedassessment估计评税estimated cost system估计成本制度Eurocheque欧洲支票Euro-commercial paper欧洲商业票据Eurocurrency 欧洲货币evergreencredit常年信用ex drawing不支取利润exception审计异议;例外exceptionalitem例外项目;特殊项目excess charge超额费用excessdepreciation过度贬值excessiveprofit超额利润exchangecommission兑付佣金exchange fundbill外汇基金票据exchange parity外汇平价exchange rate外汇汇率;汇率exchange rategap汇率差额exchange ratequotation汇率牌价exchange ratio交换比率exchangerestriction外汇限制ex-dividenddate除息日executoryconsideration待履行约定exemptagreement例外协议exemptionclause免责条款ex-factory passrate出厂合格率expansion fund 发展基金expected life 预期使用年限expected variance预计误差expended appropriation 已用拨款expense account 费用账户expense payable应付费用expensestandard费用标准exponentialcurve指数曲线export letter ofcredit出口信用证export quota出口配额export tariff出口关税extension andfooting小计和合计externalexchange对外交易external loan外债extra dividend额外股利extraneousearnings额外收益extraordinaryprofit非常利润facility资金融通;信用安排factoring commission让售佣金factory cost制造成本fair presentation公正表述fair wear andtear正常损耗false accounts假账false reporting虚假申报fancy paper热门证券fault analysis故障分析;失效分析fctory set price出厂价格feasibleportfolio set可行投资组合feathered asset虚假资产;渗水资产fee tail指定继承人的不动产fellow-tradercommission同业佣金fidelity fund互保基金fiduciary fund信托基金field audit现场审计fieldworkallowance外勤工作津贴file directory档案目录;文件目录file ouput档案输出finalbeneficiary最终受益人finance charge财务费用financedepartment财务部门finance leaseaccounting融资租赁会计financialaccounting财务会计financialaccounts财务报表financial condition财务状况financial data 财务数据financial disclosure财务状况披露financial institution 金融机构financialinvestment金融投资financialmanagement财务管理financialprogramme财务计划financialsettlement财务结算financialstatement财务报表financing cost理财成本financingstructure融资结构fine paper有信用票据firm contract确定合同;确定合约first mortgage第一抵押权fiscal agent财务代理人fiscal year会计年度fixed asset固定资产fixed budget固定预算fixed chargeratio固定费用率fixedintangibleasset固定无形资产fixed liability固定负债fixed overhead固定管理费用fixed premium固定保险费fixed rate bond固定利率债券fixed ratio固定比率fixed trust固定信托flat interestrate统一利率flexible budget 弹性预算flexible price 弹性价格floating exchange rate 浮动汇率floating loan 浮动贷款floating price浮动价格floating stock流通股flow of cost成本流转flow-throughaccounting实交税收会计fluctuation波动;变动footing合计forecastvariance预测差异forecastedbalance sheet预计资产负债表foreign agentaccount国外代理商账户foreign credit海外信用证;海外信贷foreigncurrencydeposit外币存款foreigncurrencytranslation外币折算foreignexchangeallocation外汇分配制度foreignexchangedealings外汇交易foreignexchange market外汇市场foreignexchangequotation外汇牌价foreignexchangespeculation外汇投机foreign lending国外贷款;境外贷款foreign sourceincome境外收益foreign trade financing外贸资金融通forex option外汇期权formal contract 正式合同forward bargain 远期交易forwarddelivery 远期交货forwardentitlement远期权利forward funding提供远期资金forward rate远期汇率forward trade远期交易foul bill oflading不完全定单franchise tax专营税fraudulentdisbursement伪造支出fraudulenttrading欺诈性交易free cash flow自由现金流量free rate自由汇率freehold land永久地权free-marketeconomy自由市场经济freight运费fringe benefit附加福利fringe wage附加工资frozen asset冻结资产full audit全面审计full cost完全成本fully paid sharecapital已缴足股本functional cost职能成本functionalobsolescence功能性贬值fund flow资金流向fund pool综合投资fundamental law基本定律funded debt长期债务funds flow资金流转funds statement 资金表future delivery 期货;远期交货future value终值gage担保品;抵押品gain and loss 损益;盈亏gain on exchange 外汇盈余gardening expense绿化费用garnishee order 第三债权人扣款申请garnishee wage扣发工资gearing资本负债率;杠杆比率general agency总代理generaleconomic risk一般经济风险generalexpenses总务费用general journal普通日记账generalliability普通债务generalmanagementtrust一般信托general offer全面收购建议generalpreferentialduty普遍优惠关税generalpurchasingpower一般购买力generalisedaudit software通用审计软件gift tax赠与税giro bank转账银行giro cheque转账支票global bond全球债券godown charge仓库费用going concern持续经营gold standard金本位good faithcertificate良好信用证书goods andchattels一般动产goods in bond保税货物goods in transit insurance货运保险goods received note商品收讫单goodwill商誉governmentaudit 政府审计governmentexpenditure政府支出government loan公债governmentsecurities政府债券grace period宽限期grant补助金green back美钞gross amountmethod总价法gross budget总预算gross capitalformation资本构成总额gross domesticinvestment国内投资总额grossexpenditure支出总额gross exportvalue出口总值grossinvestment投资总额grossliabilities总负债gross margin毛利;边际贡献gross pay工资总额gross price总价gross receipt收入总额gross sales销售总额group accounts集团报表group company集团公司group profit集团利润growth stock成长股。
会计英文常用词汇
会计英文常用词汇引言在全球化的时代，掌握英语已经成为一项必备技能。
对于从事会计工作的人来说，熟悉会计英文常用词汇更是必不可少的。
本文将为您介绍一些常见的会计英文词汇，以帮助您更好地进行会计工作。
1. 会计基础•Accounting: 会计•Bookkeeping: 簿记•Assets: 资产•Liabilities: 负债•Equity: 权益•Income: 收入•Expenses: 费用•Ledger: 分类账•Balance sheet: 资产负债表•Income statement: 损益表•Cash flow statement: 现金流量表•Trial balance: 试算表•Double-entry accounting: 复式记账2. 账户类型•Cash: 现金•Accounts receivable: 应收账款•Accounts payable: 应付账款•Inventory: 存货•Fixed assets: 固定资产•Intangible assets: 无形资产•Equity or Owner’s equity: 所有者权益•Retned earnings: 留存收益•Revenue: 收益•Expense: 费用•Cost of goods sold: 销售成本3. 交易和记录•Journal entry: 日志记录•Debit: 借方•Credit: 贷方•General ledger: 总分类账•Accounts receivable ledger: 应收账款分类账•Accounts payable ledger: 应付账款分类账•Cash disbursements journal: 现金支付日记账•Cash receipts journal: 现金收款日记账•Sales journal: 销售日记账•Purchase journal: 采购日记账•General journal: 总记账簿•Posting: 记账•Trial balance: 试算表4. 税务相关•Tax: 税收•Income tax: 所得税•Sales tax: 销售税•Value-added tax (VAT): 增值税•Tax return: 纳税申报表•Tax deduction: 税务减免•Tax evasion: 逃税•Tax audit: 税务审计•Taxable income: 应纳税所得额5. 财务报告•Financial statement: 财务报表•Balance sheet: 资产负债表•Income statement: 损益表•Cash flow statement: 现金流量表•Statement of retned earnings: 公积金变动表•Financial ratios: 财务比率•Profit margin: 利润率•Return on investment (ROI): 投资回报率•Earnings per share (EPS): 每股收益•Interest coverage ratio: 利息偿付倍数结论以上是一些最常用的会计英文词汇，掌握这些词汇将有助于您更好地理解和运用英语进行会计工作。
会计常用词汇中英文对照表
会计常用词汇中英文对照表一、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 equivale nts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 Guara ntee 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 inv estme nts falli ng price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank accepta nee商业承兑汇票Trade acceptanee应收股禾U Divide nd 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Advanee 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 con sumpti on goods材料成本差异Materials cost varia nee自制半成品Semi-F ini shed goods库存商品Finished goods商品进销差价Differe nces betwee n purchas ing and selli ng 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 commissi on basis受托代销商品Commissio ned and sell the goods on a commissi on basis 存货跌价准备Inventory falli ng 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Lon g-term inv estme nt on stocks股票投资Investment on stocks其他股权投资Other in vestme nt o n stocks长期债权投资Lon g-term inv estme nt on bonds债券投资Investment on bonds其他债权投资Other inv estme nt on bonds长期投资减值准备Lon g-term in vestme nts depreciati on reserves 股权投资减值准备Stock rights in vestme nt depreciatio n 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Mach inery equipme nt运输设备Transportation facilities工具器具In strume nts and impleme nt累计折旧Accumulated depreciati on固定资产减值准备Fixed assets depreciati on reserves房屋、建筑物减值准备Buildi ng/structure depreciati on reserves 机器设备减值准备Machi nery equipme nt depreciati on reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipme nt预付大型设备款Prepayme nts for equipme nt为生产准备的工具及器具Preparative in strume nts and impleme nt for fabricate 在建工程Construction-in-process安装工程Erection works在安装设备Erecti ng equipme nt-i n-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Con structio n-i n-process depreciati onreserves固定资产清理Liquidati on of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Pate nts商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure、、■、一、—商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Pate nt rights depreciati onreserves商标权减值准备trademark rights depreciati onreserves未确认融资费用Un ack no wledged finan cialcharges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 in ta ngible assets loss or in come待处理固定资产损溢Wait deal fixed assets loss or in comeaccountant 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acco unt curre nt 往来帐acco unt form of bala nee sheet 帐户式资产负债表acco unt form of profit and loss stateme nt 帐户式损益表acco unt 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 specifictime periods ‘typically one year（通常是一年）资产负债表：balanee sheet可以不大写b禾润表：i n come stateme nts （or stateme nts of in come）禾润分配表：retai ned earnings现金流量表：cash flows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 accepta nee商业承兑汇票Trade acceptanee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应付股禾Divide nds 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Un paid VAT cha ngeover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Cha ngeover with nold in gs 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 cha ngeover未交增值税Un paid VAT应交营业税Busin ess tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税In come tax payable应交土地增值税In creme nt tax on land value payable应交城市维护建设税Tax for mai ntai ning and buildi ng cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage lice nse platetax(VVULPT) payable应交个人所得税Pers onal in come 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 advanee其他负债Other liabilities待转资产价值Pending cha ngerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内至U期的长期借款Lon g-term loa ns due within one year一年后到期的长期借款Lon g-term loa ns 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一年内至U期的长期应付Lon g-term acco unt payable due within one year一年后到期的长期应付Lon g-term acco unt payable over one year 专项应付款Special payable一年内至U期的专项应付Lon g-term special payable due within one year 一年后至U期的专项应付Lon g-term special payable over one year 递延税款Deferral taxes 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In vestme nt Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受扌捐赠非现金资产准备Receive non-cash don ate reserve 股权投资准备Stock right in vestme nt reserves 拨款转入Allocate sums changeover in夕卜币资本折算差额Foreig n curre ncy 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En terprise expe nsion fund禾润归还投资Profits capitalizad on return of in vestme nt 利润Profits本年禾润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 bus in ess expa nsion提取职工奖励及福利基金Withdrawal staff and workers'' bo nus and welfare fund禾润归还投资Profits capitalizad on return of in vestme nt应付优先股股利Preferred Stock divide nds payable提取任意盈余公积Withdrawal other com mon accumulati on fund应付普通股股利Com mon Stock divide nds payable转作资本(或股本)的普通股股利Com mon Stock divide nds cha nge to assets(or stock)未分配利润Un distributed profit三、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manu facture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 allowanee补贴Bonus夕卜保劳务费Outsourci ng fee福禾费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Busin ess traveli ng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 prin ti ng 运费Transpotation 保险费In sura nee premium 支付手续费Commissi on 杂费Sundry charges 折旧费Depreciation expense 机物料消耗Article of con sumption劳动保护费Labor protecti on fees季节性停工损失Loss on seas on ality cessati on 劳务成本Service costs四、损益类Profit and loss收入In come业务收入OPERATING INCOME主营业务收入Prime operati ng reve nue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenu 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Reimburseme nt of in come tax其他收入Other revenue投资收益Inv estme nt in come短期投资收益Curre nt in vestme nt in come长期投资收益Lon g-term inv estme nt in come计提的委托贷款减值准备Withdrawal of en trust loa ns reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize reve nue 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No n-cash deal in come现金溢余Cash overage处置固定资产净收益Net in come on disposal of fixed assets出售无形资产收益In come on sales of in ta ngible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amerceme nt in come支出Outlay业务支出Revenue charges主营业务成本Operati ng costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附力卩Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for mai ntai ning and buildi ng cities资源税Resources tax土地增值税In creme nt 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Con sig nment commissi on charge运杂费Transpotation保险费In sura nee 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 con sumpti on办公费Office allowanee差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and developme nt expe nse 福禾费Employee benefits/welfare职工教育经费Pers onnel educati on待业保险费Un employme nt in sura nee劳动保险费Labour in sura nee医疗保险费Medical in sura nee会议费Coferemce聘请中介机构费In termediary orga ns咨询费Consult fees诉讼费Legal cost业务招待费Busin ess en terta inment技术转让费Tech no logy transfer fees矿产资源补偿费Min eral resources compe nsati on 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-borrowi ng cost营业外支出Non bus in ess expe nditure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 in ta ngible assets 固定资产盘亏Fixed assets inventory loss 债务重组损失Loss on arran geme nt 罚款支出Amercement outlay 所得税In come tax以前年度损益调整Prior year in come adjustme nt会计账目用语对账单，结单stateme nt of acco unt往来账户，活期存款账户，流通账acco unt curre nt经常账户curre nt acco unt销货账acco unt sales两人共有之银行账户joint acco unt应收［未清］账款；未付账单，未结算账目outsta nding acco unt贷方账项credit acco unt借方账项debtor acco unt应付账acco unt payable应收账acco unt receivable新交易||新账new acco unt未决账||老账old acco unt现金账cash acco unt流水账running acco unt暂记账||未定账suspe nse acco unt逾期账款，过期未付账款||延滞账overdue acco un t||pastdue acco unt杂项账户sundry acco unt详细账单||明细表detail acco unt坏账bad acco unt会计项目title of acco unt会计薄||账薄acco un t-book营业报告书||损益计算表acco unt of bus in ess||bus in ess report 借贷细账||交验账acco unt ren dered明细账acco unt stated与…银行开立一户头to ope n an acco unt with与……继续交易，与……有账务往来to keep acco unt with继续记账to keep acco unt与... 有交易to have an acco unt with作成会计账||有往来账项to make out an acco unt with清算II清理债务to make up an acco unt与……停止交易to close on e's acco unt with结账to close an acco unt请求付账to ask an acco un t||to dema nd an acco unt结清差额to bala nee the acco unt with清算to settle an acco un t||to liquidate an acco un t||to square an acco unt 审查账目||监查账目to audit an acco unt检查账目to exam ine an acco unt转入A的账户to charge the amount to A's acco unt先付……to pay on acco unt代理某人||为某人on on e's acco un t|| on acco unt of one为自己计算||独立账目on on e's own acco unt由某人收益并负风险on on e's acco unt and risk||for on e's acco unt and risk由某人负担for on e's acco un t||for acco unt of one按某人指示||列入某人账户by order and for acco unt of one列入5月份账目for May acco unt报账ren der an acco unt会计：支票用语支票薄cheque book支票陈票人cheque drawer持票人cheque holder不记名支票cheque to bearer/bearer cheque记名支票/认人支票cheque to order至U期支票an tedated cheque未到期支票postdated cheque保付支票certified cheque未获兑现支票，退票returned cheque横线支票crossed cheque普通横线general cross ing特别横线special cross ing空白支票bla nk cheque失效支票，过期支票stale cheque普通支票ope n cheque打10% 折扣的10000 元支票，（即9000 元） a cheque for $10，000，less 10% discou nt力卩10% 费用的10000 元支票，（即11000 元） a cheque for $10，000，plus 10% charges支票换现金/兑现to cash a cheque清理票款to clear a cheque保证兑现to certify a cheque填写支票数额to fill up a cheque支票上戈U线to cross a cheque开发支票to make out a cheque签发支票，开立支票to draw a cheque/to issue a cheque透支支票to overdraw a cheque背书支票to en dorse a cheque请付票款/ 清付票款to pay a cheque/to honour a cheque支票退票to disho nour a cheque拒付支票to refuse a cheque拒付支票to stop payme nt of a cheque提示要求付款to prese nt for payme nt见票即付持票人payable to bearer支付指定人payable to order已过期/ 无效out of date/stale请给出票人R/D/refer to drawer存款不足N/S/N.S.F./not sufficie nt fun ds/l/F/i nsufficie nt funds 文子与数子不一致words and figures differ支票交换时间已过acco unt closed更改处应加盖印章alteratio ns require in itials交换时间已过effects not cleared停止付款payme nt stopped支票毁损cheque mutilated国际会计术语英汉对照Account 帐户Acco un ti ng system 会计系统America n Acco un ti ng Associati on 美国会计协会American In stitute of CPAs 美国注册会计师协会Audit审计Bala nee sheet资产负债表Bookkeepk ing 簿记Cash flow prospects 现金流量预测Certificate in In ternal Audit ing 内部审计证书Certificate in Man ageme nt Acco unting 管理会计证书Certificate Public Accou ntant 注册会计师Cost acco unting 成本会计External users 外部使用者Finan cial acco un ti ng 财务会计Finan cial Accou nting Sta ndards Board 财务会计准则委员会Finan cial forecast 财务预测Gen erally accepted acco un ti ng prin ciples 公认会计原贝U Gen eral-purpose in formatio n 通用目的信息Gover nment Acco unting Office 政府会计办公室In come stateme nt 损益表In stitute of In ternal Auditors 内部审计师协会In stitute of Man ageme nt Acco untants 管理会计师协会Integrity整合性Internal audit ing 内部审计In ternal control structure 内部控制结构Internal Reve nue Service 国内收入署In ternal users 内部使用者Man ageme nt acco un ti ng 管理会计Retur n of inv estme nt 投资回报Retur n on inv estme nt 投资报酬Securities and Excha nge Commissi on 证券交易委员会Stateme nt of cash flow 现金流量表Stateme nt of finan cial positi on 财务状况表Tax acco unting 税务会计Acco un ti ng equati on 会计等式Articulation勾稽关系Assets资产Busin ess en tity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor债权人Deflation通货紧缩Disclosure 批露Expenses 费用Finan cial stateme nt 财务报表Finan cial activities 筹资活动Goin g-c oncern assumptio n 持续经营假设In flation通货膨涨Inv esti ng activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operat ing activities 经营活动Own er's equity 所有者权益Partnership合伙企业Positive cash flow 正现金流量Reta ined earning 留存禾U润Revenue 收入Sole proprietorship 独资企业Solvency清偿能力Stable-dollar assumpti on 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dress ing 门面粉饰部门和人员的称谓1，部门的称谓市场部Marketing销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意客户服务 Customer Service ，例如客服员叫CSR ,R for人事咅E Human Resource行政部Admi n.财务部 Finance & Accounting产品供应 Product Supply ，例如产品调度员叫 P SPIa nner2，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 Man ager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 allowanee补贴Bonus夕卜保劳务费 Outsourcing fee发展咅ECBD )福禾费Employee benefits/welfare 会议费Coferemce加班餐费Special duties市内交通费Busin ess traveli ng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 prin ti ng运费Transpotation保险费In sura nee premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of con sumption劳动保护费Labor protect ion 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Con sig nment commissi on charge 运杂费Transpotation保险费In sura nee 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 allowanee差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and developme nt expe nse 福禾费Employee benefits/welfare职工教育经费Pers onnel educati on待业保险费Un employme nt in sura nee劳动保险费Labour in sura nee医疗保险费Medical in sura nee会议费Coferemce聘请中介机构费In termediary orga ns咨询费Consult fees诉讼费Legal cost业务招待费Busin ess en terta inment技术转让费Tech no logy transfer fees矿产资源补偿费Min eral resources compe nsati on 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禾息支出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-borrowi ng cost。
会计英语词汇资料实用
会计英语词汇资料实用常用会计专业英语词汇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 管理会计证书certificate public accountant注册会计师cost accounting 成本会计external users 外部使用者financial accounting 财务会计financial accounting standards board 财务会计准则委员会financial forecast 财务预测generally accepted accounting principles 公认会计原则general-purpose information 通用目的信息government accounting office 政府会计办公室e statement 损益表institute of internal auditors 内部审计师协会institute of management accountants 管理会计师协会integrity 整合性internal auditing 内部审计internal control structure 内部控制结构internal revenue service 国内收入署internal users 内部使用者management accounting 管理会计return of investment 投资回报return on investment 投资报酬securities and exchange mission 证券交易委员会statement of cash flow 现金流量表statement of financial position 财务状况表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 成本原则creditor 债权人deflation 通货紧缩disclosure 批露expenses 费用financial statement 财务报表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 稳定货币假设stockholders 股东stockholders' equity 股东权益window dressing 门面粉饰account 帐专业术语-财务英语词汇responsible director责任董事restatement of account重整帐目restocking补充存货restricted auction限制条件拍卖restricted banking licence有限制银行牌照restricted licence bank有限制牌照银行restricted tender局限性投标;“围内"投标restriction notice限制通知书restrictive endorsement 限制背书results announcement业绩公布retail banking零售银行业务retail business零售业务retail client"散户";"散客"retail dealer零售商retail deposit零售存款retail deposit interest rate 零售存款利率retail interest rate零售利率retail investor"散户"投资者;个人投资者retail market 零售市场。
会计英语词汇
Chapter1Accounting 会计，会计学Accountant 会计师，会计人员Accounting information 会计信息Financial data 财务数据Business 企业，经营，商业，业务Business transaction 经济业务，经济交易Enterprise 企业Economic information 经济信息Business organization 经济组织Financial activity 财务活动，筹资活动Profitability 获利能力，盈利能力End product 最终产品Creditor 债权人Performance 业绩Favorable 有利的Unfavorable 不利的Accounting system 会计系统，会计制度Financial condition 财务状况Investor 投资人Result of operations 经营成果Financial report 财务报告To make decision 制定决策Accounting principles 会计原则Business activity 经济活动Accounting concepts 会计概念Financial accounting 财务会计Economic unit 经济单位Owner 业主，拥有者Governmental agency 政府机构Generally accepted accounting principles 公认会计原则Employ 采用Prepare 准备，编制Annual report 年度报告Stockholder 股东Audit 审计，审查，查帐Auditing 审计，审计学Accounting records 会计记录Public accountant 公共会计师Fairness 公正性，公允性Reliability 可靠性Periodic audit 定期审计Corporation 股份有限公司Internal auditor 内部审计人员Cost accounting 成本会计Cost data 成本数据Management accounting 管理会计Selling price 销售价格Management advisory service 管理咨询服务Management service 管理服务Tax accounting 税务会计Tax returns 纳税申报单，税单Budgetary accounting 预算会计International accounting 国际会计International trade 国际贸易Not-for-profit accounting 非盈利组织会计Not-for-profit organization 非盈利组织Social accounting 社会会计Measurement 计量Chapter2Accounting practice 会计实务Accounting theory 会计理论Decline 方针，指南Assumption 假设Business entity 经济主体Accounting entity 会计主体Economic activity 经济活动Bookkeeping 簿记Double-entry bookkeeping system 复试记账系统Entry分录，记录Single proprietorship独资Partnership合伙Accounting purpose会计目的Separate entity独立主体Asset资产Going-concern持续经营Historical cost历史成本Current market value 当前市场价值Accounting period会计期间Stable-monetary-unit货币计量单位Objective principle客观性原则Operating result经营成果Cost principle成本原则Actual cost实际成本Book value账面价值Equivalent当量，约当量Depreciation折旧Consistency principle一贯性原则Accounting method会计方法Financial statement 财务报告Comparability可比性Materiality principle重要性原则Conservatism principle谨慎性原则Revenue收入Expense费用Cost of goods商品成本Net income净收入Net loss净损失Accrual-basis 权责发生制Cash-basis 现金收付制Journal 日记账Realization principle 实现原则Matching principle 配比原则Recognize 确认Transfer转让，转帐，过户Income statement收益表，损益表Full-disclosure principle充分揭示原则Chapter3Accounting element会计要素Accounting equation会计等式Liability负债Owner s’ equity业主权益，所有者权益Current asset长期资产Long-term asset长期资产Operating cycle 经营周期Bank deposit 银行存款Short-term investment短期投资Long-term investment长期投资Accounts receivable应收账款Note receivable应收票据Prepayment 预付款项Inventory 存货Fixed asset 固定资产Plant and equipment 厂房和设备Intangible asset 无形资产Store fixtures店面装置Office equipment办公设备Delivery equipment运输设备Creditors’ equity债权人权益Obligation责任，义务Debt债务Current liability流动负债Long-term liability长期负债Short-time loans payable应付短期贷款Long-term loans payable长期应付贷款Notes payable应付票据Accounts payable应付账款Accrued expense应计费用Bonds payable应付债券Long-term accounting payable长期应付账款Interest 股份，利息Claim 要求权Net assets 净资产Capital资本Stockholder’s equity 股东权益Cost of goods sold 商品销售成本Administrative expenses 管理费用Selling expenses销售费用Financial expense 财务费用Occur 发生Dividend payable 应付股利Retained earnings留存收益Chapter4Classification分类，分级Day-to-day 随时Account title 账户名称Ledger 分类帐Debit side 借方Credit side 贷方Charge借记，收取费用Memorandum 摘要，备忘录Insert 插入，嵌入，写入Cash on hand 库存现金subgrouping子目，细目supplies 物料用品prepaid expenses 预付费用face value 面值check 支票bank draft 银行汇票money order 汇款单debtor 债务人bearer 持票人salaries payable 应付工资taxes payable 应付税费interest payable 应付利息long-term notes payable 长期应付票据mortgage payable 应付抵押借款bonds payable 应付公司债券drawing提款income summary收益汇总professions fees职业服务费commissions revenues 佣金收入interest income利息收入chart of accounts账户一览表executive salaries主管人员薪金office salaries办公人员薪金sales salaries销售人员薪金prepaid rent预付租金accumulated depreciation累计折旧depreciation expense折旧费用sales销售收入sales returns and allowance销售退回与折让purchases returns and allowance购买退回与折让Chapter5Accounting cycle会计循环Accounting procedures会计程序，会计方法Trial balance试算平衡表Post-closing trial balance结算后试算平衡表Journalize 做分录，记账Post to the ledger过入分类帐Assemble汇集Work sheet工作底表Adjusting entry调整分录close结账，结清，关闭ledger accounts分类账户general ledger总分类帐two-column account两栏式账户source document原始凭证check stub支票存根journal日记帐journal entry日记帐分录records(book) of original entry原始记录簿transcribe抄录post过账，誊帐manually手工的chronological按时间顺序的enter登记，计入general journal普通日记账special journal特殊日记帐sales journal销售日记帐purchases journal购买日记帐cash receipts journal现金收入日记帐cash disbursements journal现金支出日记帐division of labor分工Chapter6Adjusting procedures调整程序Accrual(basis) accounting权责发生制Align调整，使成一线，（转做）使一致Apportion（按比例）分配，摊配Accrue自然积累（如利息等），计提Outlay支出Expire期满，耗尽，失效Insurance expense保险费用Prepaid insurance 预付保险费Supplies expense物料用品费Supplies on hand在用物料Subscription预订Deferred credit递延贷项Accrued salaries payable应计应付工薪Accrued revenue应计收入Closing entry结账分录Closing procedure结账程序Temporary account临时性账户，名义账户，虚账户Permanent account 永久性账户，实账户Withdrawals提款Statement of cash flow现金流量表Financial position财务状况Portray描绘Dispose处理Inflows流入Outflows流出Chapter7Working paper工作底稿Adjusted trial balance调整后试算平衡表Cross-reference交叉参考Occasion需要，机会，工作场合Salaries accrued应计薪金Combine结合，联合Extend（会计）将数字转入。
会计英汉词典非常实用
AAA 美国会计学会 Abacus 《算盘》杂志 abacus 算盘Abandonment 废弃,报废;委付 abandonmentvalue价值abatement ①减免②冲销 abilitytoservicedebt 偿债能力 abnormalcost 异常成本 abnormalspoilage 异常损耗 abovepar 超过票面价值 abovetheline线上项目absoluteamount 绝对数绝对金额 absoluteendorsement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 absorptionaccount 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abuseoftaxshelter 滥用避税项目 ACCA 特许公认会计师公会acceleratedcostrecoverysystem 加速成本收回制度 accelerateddepreciationmethod 加速折旧法，快速折旧法 accelerationclause 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2 3 4 5 6 7 8 9 1011 12 13 14 15 16 17 1819 20 21 22 23 24 25acceptancebill 承兑票据acceptanceregister 承兑票据登记簿 acceptancesampling验收抽样 accesstime 存取时间 accommodation 融通accommodationbill 融通票据 accommodationendorsement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 accountabilityunit 责任单位 Accountancy 《会计》杂志accountancy 会计 accountant 会计员，会计师accountantge neral 会计主任,总会计 accounting!ncharge主管会计I 师 accountant,slegalliability 会计师的法律责任accountant,sreport 会计师报告accountant,sresponsibility 会计 I 丿帀职责accountform账户式，账式accounting ①会计②会计学 accountingassumption 会计假定，会计假设 accountingbasis 会计基准，会计基本方法accountingchanges 会计变更 accountingconcept 会计概念 accountingcontrol 会计控制 accountingconvention 会计常规，会计惯例 accountingcorporation 会计公司30 31 32 3334 35 36 37 38 39 4041 42 43 44 45 46 47 48 49 50 51 52accountingcycle 会计循环accountingdoctrine 会计信条 accountingdocument 会计凭证 accountingelements 会计要素accountingentity会计主体，会计个体accountingentry 会计分录 account!ngequation 会计等式 accountingevent 会计事项 accountingexposure 会计暴露,会计暴露风险 accountingfirm 会计事务所 AccountingHallofFame 会计名人堂 accountingharmonization 会计协调化accountingidentity 会计恒等式 accou ntingi ncome 会计收益 accountinginformation 会计信息、accountinginformationsystem 会计信息系统 accou ntinginternationalization 会计国际化accountingjournals 会计杂志 accou ntinglegislation 会计〉去规 accountingma nual 会计手册 accountingobjective 会计目标 accountingperiod 会计期 accoun tingpolicies 会计政策 accountingpostulate 会计彳艮设 accountingpractice 会计实务 accountingprinciple原贝!J5758 59 6061 62 63 64 65 66 67 6869 70 71 72 73 74 75 76 77 78 79 accountingdata 会计;82AccountingPrincipleBoard 会计原则委员会83accountingprocedures 会计程序84accountingprofession 会计职业会计专业85accountingrateofreturn 会计收益率86accountingrecords会计记录，会计簿籍87AccountingReview 《会计评论》88accountingrules 会计规则89AccountingSeriesRelease《会计公告文件》90accountingservice 会计服务91accountingsoftware 会计软件92accountingstandard会计标准，会计准贝!J93accountingstandardization 会计标准化94AccountingStandardsBoard 会计准贝！J委员会（英）95AccountingStandardsCommittee 会计准贝!1 委员会筷）96accountingsystem ①会计制度②会计系统97accountingtechnique 会计技术98accountingtheory 会计理论99accountingtransaction 会计业务，会计账务100AccountingTrendandTechniques《会计趋势和会计技术》101accountingunit 会计单位102accountingvaluation 会价103accountingyear 会计年度104accounts 会计账簿，会计报表106accountspayable 应付账款107accountsreceivable 应收账款108accountsreceivableagingschedule 应收账款账龄分析表109accountsreceivableassigned 已窗JzGZ收110accountsreceivablecollectionperiod 应收貝鍬收款期111accountsreceivablediscounted 已贴收!112accountsreceivablefinancing应收账款筹资，应收账款融资113accountsreceivablemanagement 应收账款管理114accountsreceivableturnover应收账款周转率，应收账款周转次数115accretion 增殖116accrualbasisaccounting应计制会计，权责发生制会计117accruedasset 应计资产118accruedexpense 应计费用119accruedliability 应计负债120accruedrevenue 应计收入121accumulateddepreciation 累计折旧122accumulateddividend 累计股利123accumulatedearningstax累积盈余税，累积收益税124accumulatio n 累积累计125acidtestratio酸性试验比率126acquiredcompany 被盘购公司，被兼并公司127acquisition 购置，盘购128acquisitionaccounting 盘购会计130acquisitiondecision 购置决策131acquisitionexcess 盘购超支132acquisitionsurplus 盘购盈余133across-the-board 全面调整134ACT预交公司税135act法案，法规136 a ction Ksi•至>> 137a ctiveaccount讹a架T}138 a diveassetsMa^^139a2viw常诵母摩140 a ctistyaccount亠卅巨架R141a 2vityaccou2.ing亠询巨^斗142a ciivityra-io巨遊DBas«143a ccstyvanance巨曲讹咎HOMfM144 a ctofbankruptcy145 a ctofcompanyA fll149 a crua-wage *}51Z L^150 a ddedva-ue iB a 151 a ddedva-uesorffmeni ffiB iw152 a ddedva-uetaxMB^153ad d m o nffi w'irB154 a dditiona-depreciation s^^p*MQ5Rm155 a ddEona-paid'.ncapior-SS册讲156 a dditiona-tax 3莒ss157 a dequatedisdosure^^>^»158 a djuncsrccoum5莒架T}159a djustab-e ︱r&ebond凹®hs*=«a ^ 160 a djusiedgrossincome s he En Q S^^^s^S F s!^^^ 161a djusiedtria-ba-anceshR 讪M M»162 a djustingentrys瞎①别163adjustment 调整164adjustmentaccount 调整账户165adjustmentbond调整债券166administrativeaccounting 行政管理会计167administrativebudget 行政管理预算168administrativeexpense 行政管理费用169ADR 资产折旧年限幅度170advaloremtax 从价税171advance预付款,垫付款172advancecorporationtax 预交公司税173advancesfromcustomers 预收客户款174advancetosuppliers 预付货款175adventure 投机经营，短期经营176adverseopinion反面意见，否定意见177adversevariance 不利差异，逆差178advisoryservices 咨询服务179affiliatedcompany 联营公司180affiliation 联营181afterclosingtrialbalance 结账后试算表182 aftercost 售后成本183 afterdate 岀票后兑付184 aftersight185 after-tax 税后186AGA 政府会计师联合会187age寿命，账龄，资产使用年限188ageallowance 年龄减免189ageanalysis 账龄分析190agoncy代理，代理关系191agencycommission 代理佣金192agencyfund 代营基金193agenda议事日程备忘录194agent 代理商，代理人195aggregatebalancesheet 合并资产负债表196aggregateincomestatement 合并损益表197AGI调整后收益总额调整后所得总额198agingofaccountsreceivable 应收账款账龄分析199agingschedule 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204agreementofpartnership 合伙协议205AICPA 美国注册公共会计师协会206AIS会计信息系统207allcapitalearningsrate 资本总额收益率208all-inclusiveincomeconcept 总括收益概念209allocation 分摊，分配210allocationcriteria 分配标准211allotment ①分配，拨付②分配数,拨付数212allowance ①备抵②折让③津贴213allowanceforbaddebts 呆账备抵214allowancefordepreciation 折旧备抵账户215allowancemethod 备抵法216all-purposefinancialstatement 通用财务报表，通用会计报表217alpharisk 阿尔法风险，第一种审计风险218alteredcheck 涂改支票219alternativeaccountingmethods 可选择性会计方法220alternativeproposals替代方案，备选方案221amalgamation 企业合并222AmericanAccountingAssociation 美国会计学会223Americandepositoryreceipts美国银行证券存单，美国银行证券托存收据224AmericanlnstituteofCertifiedPublicAccountants 美国注册会计师协会，美国注册公共会计师协会225Americanoption 美式期权226AmericanStockExchange 美国股票交易所227amortization ①摊销②SftiS228amortizedcost 摊余成本229amount金额，合计230amountdiffer 金额不符231amountdue到期金额232amountofldollar 1 元的本利和233analysis 分析234analyst 分析师235analyticalreview 分析性检查236annualaudit 年度审计237annualclosing 年度结账238annualgeneralmeeti ng 年度股东大会239annualize 按年折算240annualizednetpresentvalue 折算年度净现值241annualreport 年度报告242annuity 年金243annuitydue 期初年全244annuityinadvance 预付年金245annuityinarrears 迟付年金246annuitymethodofdepreciation 年金折旧j去247antedate 填早日期248anticipation 预计，珈!J249anti-dilutionclause 防止稀釋条款250anti-pollutioninvestment 消除污染投资251anti-profiteeringtax 反暴禾!］税252anti-taxavoidance 反避税253anti-trustlegislation 反拖扌立法254A/P应付账款255APB会计原则委员会256APBOpinion《会计原则委员会意见书》257Application申请,申请书258appliedoverhead 已分配间接费用259appraisal 估价260appraisalcapital 评估资本261appraisalsurplus 估价盈余262appraiser 估价员，估价师263appreciation增值264appropriatedretainedearnings 已拨定留存收益,已指定用途留存收益265appropriation 拨款，指拨经费266appropriationaccount ①拨款账户②留存收益分配账户267appropriationbudget 拨款预算268approval 核定,审扌比269approvedaccount 核定账户270approvedbond 核定271A/R应收账款272arbitrage 套利，套汇273arbitragetransaction套利业务，套汇业务274arbitration 仲裁，公断275arithmeticalerror算术误差276arm,s-lengthprice 正常价格，公正价格277arm,s-lengthtransaction 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281AuthurAnderson&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283articlesofincorporation 公司章程284articlesofpartnership 合伙契约285articulate 环接286articulatedconcept 环接观念287artificialintelligence 人工智能288ASB审计准则委员会289ASE美国股票交易所290AsianDevelopmentBank 亚洲开发银行291Asiandollar 亚洲美元292askingprice索价，卖方报价293assessedvalue 估定价值294assessment①估定查定②特别税捐，特别摊派税捐295asset 资产296assetcover资产担保，资产保证297assetdepreciationrange 资产折旧年限幅度298asset-liabilityview 资产一负债观念299assetquality 资产质量300assetretirement资产退役，资产报废301 assetrevaluation 资产重估价302 assetstripping 资产剥离，资产拆卖303 assetstructure 资产结构304 assetturnover 资产周转率305 assetvaluation 资产计价306assignmentofaccountsreceivable 应收账款转让307associatedcompany联属公司，附属公司308AssociationofGovernmentAccounting 政府会计师协会309assumedliability承担债务，承付债务310AT税后311atcost按成本312atpar 按票面额平价313atsight见票兑付，即期兑付314attachedaccount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320auditcommittee 审计委员会321auditcoverage 审计范围322auditedfinancialstatement 审定财务报表，审定会计报表323auditevidence 审计证据，审计凭证324AuditGuides《审计指南》325auditing①审计②审计学326auditingprocedure 审计程序327auditingprocess 审计过程328auditingstandard 审计标准，审计准则329AuditingStandardsBoard 审计准贝？J委员会330Auditor审计员，审计师331auditorgeneral审计主任总审计332auditor,slegalliability 审计师法律责任333auditor,sopinion 审计师意见书334auditor,sreport审计师报告，查账报告335auditprogram 审计工作计划336auditreport 审计报告337auditrisk 审计风险338auditsampling 审计抽样339auditsoftware 审计软件340audittest 审计抽查341audittrail 审计脉络，审计线索342auditworkingpaper 审计工作底稿343authorizedcapitalstock 核定股本，法定股本344automatedclearinghouse 自动票据交换所345automatedtellermachine 自动取款机346automatictransferservice 自动转账服务347availableasset 可用资产348availableinventory 可用存货349averagebalance 平均余额350averagecollectionperiod 平均收款期351averagecost 平均成木352average-costmethod平均成本法353averag&nventory 平均存货，平均库存354averagelife平均寿命,平均使用年限355averagepaymentperiod(ofaccountspayable)应付账款平均付款期356averagerateofreturn 平均收益率357averages 股票价格平均指数358avoidablecost 可避免成本359backcharge 欠费费用360backdate 倒填日期，填早日期361b ackedbill 背书票据362back-endload 后期负担363backer①票据担保人②财务支捋人364backlogdepreciation 欠提折旧365backorder 欠交订货366backpay欠付工资367backtax欠交税款368back-to-backcredit 对开信用证369back-to-backloan 对销贷款370backwardation 倒价371backwardintegration 逆向合并372badcheck 空头支票373baddebt 呆账，呆账账户377 baddebtrecovery 呆账收回374baddebtaccount 呆账账户375baddebtexpense呆账费用376baddebtratio 呆账比率378bailment 寄销，寄托379bailout 抽资380bailoutperiod 投资返还期381balance①余额②平衡382balancebudget 平衡预算383balancedue 结欠余额384balancefund平衡基金385balanceofaccount 账户余额386balanceofpayment 国际收支差额387balanceofretainedearnings 留存收益余额388balancesheet 资产负债表389balancesheetaccount 资产负债表账户390balancesheetanalysis资产负债表分析391 ba la ncesheetaudit 资产负债表甲计392 balancesheetdate 结账日期393 balancesheetratio 资产负债表t匕率394 balancesheettotal 资产负债表总额395balloonpayment 漂浮式付款396bank 银行397bank(er,s)acceptance银行承兑银行承兑》匚票398bankbalance 银行存款余额399bankbook 存折400bankcharge银行手续费401bankcheckingaccount 银行支票账户，银行活期存款账户402bankconfirmation 银行证明信函403bankcredit银行信用，银行信贷405bankdraft 银行406banker①银行家②银行407bankfailure 银行倒闭408bankloan 银行贷款409bankoverdraft 银行透支410bankreconciliationstatement银行对账单，银行存款调节表411ban krefe rence 银行征信信函412bankrun银行挤兑413bankruptcy 破产414bankruptcyact 破产法415bankruptcycost 破产成本416bankruptcycourt破产法院404 bankcustody 银行保险库。
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
会计词典(中英文对照)
a basket of currencies一揽子货币，一篮子货币A/C payee only只可转帐abacus算盘abandoned property废弃财产abandoned property option财产废弃选择权abandonment charge报废支出,废弃费用abandonment option放弃选择权abandonment value 废弃价值abatement claim减价要求ABC inventory systemABC存货制度ability to bear criterion承受能力，承受能力标准abnormal cost 非正常成本abnormaldepreciation非正常折旧abnormal exchange非正常交易,非正常行市abnormal gain非正常收益abnormal item例外项目，特殊项目,非正常项目abnormal loss非正常损失abnormal profit非正常利润abnormal rate ofreturn非正常投资回报率abnormal return非正常报酬abnormal risk非正常风险abnormal spoilage非正常毁损abnormal waste非正常损耗above par高于面值above—the-line经常项目,线上项目［损益表］above-the—lineexpenditure经常项目支出，线上项目支出[损益表]above-the-linereceipt经常预算收入，线上项目收入[损益表］absence rate缺勤率absenteeism rate缺勤率absoluteacceptance无条件承兑absoluteassignment无条件转让absolute bond无附加条件债券absolute contract无附加条件合同absolute cover绝对保险范围absolute discharge无条件豁免，无条件解除债务absoluteendorsement无条件背书absolute error绝对误差absolute fixed cost固定成本，绝对固定成本absolute fixed pegsystem绝对联系汇率制absoluteinheritance绝对继承权absolute liability绝对赔偿责任absolute ownership绝对所有权absolute par固定票面价,不变票面价absolute quota绝对配额absolutesubscription确定条件的募集absolute title绝对产权absolute total loss实际全损absolute value error绝对值误差absorbed burden已分配费用，已分摊费用absorbed cost已吸收成本，已分摊成本absorbed expense已分配费用，已分摊费用absorbedoverheads已分配经常费用，已分摊经常费用absorption分配,分摊,吸收absorption account分摊账户,计价账户absorption costing分摊成本法，吸收成本法absorption pricing分摊法定价absorption rate分配率，分摊率,吸收率abstract of account账户概要，账户摘要abstract of posting过账分录表abstract of title产权证明，产权说明书abstracts概要,摘要accelerated debtmaturity提前还债期限acceleratingpremium累进奖金acceptability test可接受性测试acceptable auditrisk可接受审计风险acceptable qualitylevel可接受质量水平acceptance承兑，认付acceptancepayable应付承兑票据acceptanceagreement承兑契约acceptance andguarantee承诺与保证acceptance bank承兑银行acceptance byintervention参与承兑,参加承兑acceptancecertificate验收证明acceptance charge承兑费1acceptance commission承兑手续费,承兑佣金acceptance condition承兑条件acceptance credit 承兑信用acceptance declaration承兑申报单acceptance fee承兑手续费acceptance for honour代承兑，信用担保承兑acceptance house 承兑银行,承兑所acceptance in blank 空白承兑acceptance inspection验收acceptance letter of credit承兑信用证acceptance line银行承兑限额acceptance market 票据市场，票据贴现市场acceptancematurity承兑票据到期日acceptancematurity record承兑汇票到期记录acceptance ofengagement接受委托acceptance period承付期acceptancereceivable应收承兑票据acceptance register承兑票据登记簿acceptance testing验收测试，验收检查accepted bill已承兑汇票accepted bond已承兑债券accepted draft已承兑汇票accepting bank承兑银行accepting house承兑机构,承兑银行accepting rate ofexchange外汇承兑率acceptor承兑人［银行］,接受人［契约］access存取access capability存取能力access control存取控制access controlverification存取控制验证access cycle存取周期access routine存取程序access value存取值accession财产自然增益accession tax财产增益税accessor存取器accessory contract附带合同,附带合约accessory product副产品accessory risk附加险accident and healthplan意外和健康保障计划accident deathbenefit意外死亡赔偿金，工伤死亡抚恤金accident insurance意外事故险,意外险accommodatingbank通融银行accommodationallowance住宿津贴accommodation bill通融票据accommodationdraft通融汇票accommodationendorsement通融背书accommodationendorser通融票据背书人accommodationkite空头支票，欠单accommodationnote通融票据accommodationparties通融票据关系人accommodationpurchase优惠采购accommodationrisk通融险accommodator资金融通者,贷款人accord andsatisfaction和解和清偿,应允和清偿account账户,会计科目account analysis账户分析account analysisapproach账户分析法account balance账户余额account chart会计科目表accountclassification账户分类account closingmethod账结法account closingprocedure结账程序,结账手续account code账户编号,会计科目编号account days放账日期account distribution账户分配account due到期账款account executive客户主管account flow chart账户流程图account form账户格式,账户式account formbalance sheet账户式资产负债表account in arrear积欠账目account in dispute有争议账目account in transit未达账项,在途账account in trust信托账户account note会计科目单，账目单account number账号,账户编号2account of the exchequer国库账account paid付讫account payable master file应付账款主档案account payee收款人账户account receivable programme收账程序account sales承销清单,销售清单account settled结算,已结清账目account title会计科目,账户名称account transfer转账科目account transfer memo转账通知单accountability经管责任，问责性accountability approach经管责任观,受托责任观accountability unit 责任单位accountable person责任人accountancy会计学,会计业务accountancyservice会计事务，会计服务accountant会计人员,会计师accountant general总会计师,会计长accountant incharge会计主管，主办会计accountant'scertificate会计师证明书accountant’s fee会计师费accountant’shandbook会计师手册accountant’s report会计师报告accountant’sresponsibility会计师职责accounting会计accounting activity会计工作，会计业务accountingadjustment账务调整accounting affairs会计事务accountingalternatives备选会计方法accountingapproach会计方法accounting archives会计档案accountingassumption会计假设accounting base会计基础accounting basedon shift分班核算accounting basedon task单项任务核算accounting beta会计贝他系数，会计β系数accounting book会计账簿，会计账册accounting bycounter柜组核算accounting centre核算中心accountingchanges会计变更accounting check会计检查，会计稽核，会计校验accounting choice会计选择accounting clerk记账员,会计员accounting code会计法规，会计条例accounting concept会计概念,会计观念accountingconsultancy会计咨询accounting control会计控制，会计管理accountingconvention会计惯例accounting cost会计成本,会计费用accounting criteria会计标准accounting cycle会计循环accounting data会计资料accounting decision会计决策accountingdepartment会计部,会计处，会计科accountingdisclosure会计披露，会计揭示accounting displayboard核算牌，核算板accounting division会计部门accounting doctrine会计学说,会计信条accountingdocument会计凭证,会计文件accounting element会计要素accounting entity会计实体,会计主体，会计单位accounting entry会计分录accountingequation会计等式accounting error会计差错accountingestimate会计估计accounting ethics会计职业道德，会计专业道德accounting event会计事项accountingevidence会计凭证accountingevolution会计演进，会计演变accountingexpertise会计专长accounting field会计界，会计领域accounting file会计档案accounting firm会计师事务所,会计公司accounting forincome tax所得税会计accounting forinventory存货会计accounting for jointventure合资企业会计，合营会计3accounting for merger合并会计accounting formula 会计公式accounting function 会计职能，会计功能accounting glossary 会计词汇accounting graph会计图表，核算图表accounting guidelines会计指南,会计指引accounting historiography会计学史,会计史accounting income 会计收益，账面收益accounting indices 会计指标,核算指标accounting information会计信息,会计资讯accounting item账项，账目accounting language会计语言accounting law会计法accounting legislation会计立法accountingliterature会计文献,会计学文献accounting loss会计损失accounting manual会计手册，会计工作守则accountingmeasurement会计计量accountingmechanism会计机制accounting method会计方法accounting model会计模式accountingobjective会计目标accounting officer会计主任，会计主管accountingorganisation会计组织accounting period会计期间，会计报告期accountingpersonnel会计人员accountingphilosophy会计哲学accounting policy会计政策accounting policychange会计政策变更accountingpostulate会计假设,会计假定accounting practice会计实务,会计惯例，会计师事务所accountingprinciples会计原则，会计原理accountingprocedure会计程序accounting process会计处理程序,会计过程accountingprofession会计职业，会计专业,会计行业accounting profit会计利润accountingprogramme记账程序accounting rate ofreturn会计报酬率accounting ratio会计比率,财务比率accounting record会计记录，会计簿籍accountingreference date会计参照日accountingreference period会计参照期间accounting reform会计改革accountingregulation会计法规，会计规范accounting report会计报告,会计报表accountingrepresentation会计反映accountingresponsibility会计责任accounting routine会计程序accounting rule会计规则accounting service会计服务accountingsoftware会计软件accountingsoftware package会计软件包accounting staff会计工作人员accountingstatement会计报表accountingsupervision会计监督accounting system会计制度,会计系统accountingtechnique会计技术accounting tems会计术语accountingterminology会计名词,会计术语accounting theory会计理论accountingthoughts会计思想accountingtreatment会计处理accounting trend会计趋势，会计动态accounting unit会计单位，账务处理单位accountingvaluation会计计价，会计估价accounting voucher记账凭证accounting work会计业务,会计工作accounting year会计年度accounts payable应付账款accounts payableledger应付账款总账,应付账款分类账accounts payableperiod应付账款期accounts payableregister应付账款登记簿accounts prepaid预付账款，预付货款accounts receivable4应收账款accounts receivable ledger应收账款总账，应收账款分类账accounts receivable period应收账款期accounts receivable turnover应收账款周转率accreditation评审accredited party授信买方accreditee信用证接受人，信用证受益人accrediting party信用证开立方accreditor信用证申请人accretion of capital 资本增值accrual accounting 权责发生制会计,应计制会计accrual accounting model应计会计模式accrual basis权责发生制,应计制accrual concept权责发生概念,应计概念accrual date应收应付日期，应计日期accruals应计项目accrued asset应计资产accrued basic wage应计基本工资accrued bonus应计奖金accrueddepreciation应计折旧accrued dividend应计股利accrued expense应计费用accrued income应计收益accrued interestpayable应计未付利息accrued interestreceivable应计未收利息accrued item应计项目accrued liability应计负债accrued loss应计损失accrued payable应计未付款项accrued payroll应计未付工资accrued pensioncost应计养老金成本accrued profit应计利润accruedreceivables应计未收款项accrued rent应计租金accrued revenue应计收入accrued tax应计税款，应付税款accrued wage应计未付工资accumuateddividend累计股利accumulatedamortisation累计摊销，累积摊销accumulatedapportionment累计分配，累积分配accumulated cost累计成本,累积成本accumulated deficit累计亏损，累积亏损accumulateddepletion累计折耗,累积折耗accumulateddepreciation累计折旧；累积折旧accumulatedearnings累计收益accumulated error累计误差accumulated fund累积基金accumulatedincome累计收益accumulated profit累计利润5B ShareB股baby bond小额债券back charge决算后费用back duty欠税，补缴税款back freight退货运费back money拖欠款;逾期未付款back order缺货;延期交货back order memo 延期交货通知书back pay欠薪back rent欠租back salary欠薪back-door financing 秘密融资；后门融资back-door listing借壳上市backed bond担保债券backlog积压back-to-back credit 相对信用；转接式信用；背对背信用back-to-back loan易币贷款backtrack search追踪查找back-up后备；后援back—up copy副本back-up diskette后备软盘backwardintegration反向兼并backwardsupervision反向监控backward tracing反向追踪backwardation延期交割费bad and doubtfulloans呆滞及不良贷款bad asset不良资产；呆滞资产bad buy赔本买卖bad claim不良债权bad debt坏账bad debt expense坏账费用bad debt insurance坏账保险bad debt loss坏账损失bad debt provision坏账准备bad debt ratio坏账比率bad debt recovery坏账收回bad debt write—off坏账冲销bad debtsrecovered account坏账收回账户bad loan不良贷款bad title失效产权；无效所有权badges of trade交易标志bail bond保释担保;保释担保书bailee受托人bailer寄托人；委托人bailment财务委托bailment of goods受托保管货品bailout method投资残值计算法bailout paybackmethod投资残值回收期计算法bailout period委托期balance余额;结余；结存bear抛空投机；空投;卖空bear account空头账户(指在证券交易所做空头）bear and bull买空卖空bear bond看跌债券;熊债券bear campaign抛空风bear clique空头集团bear compaign卖空风潮;压价风潮bear covering补空bear drive卖空潮bear market市价疲软bear operation卖空行为bid deposit投标押金bid guarantee投标担保；承包担保bid price投标价格bid rate投标价bilateral agreement双边协议bilateral arbitrage双边套汇bilateral assistance双边援助bill broker票据经纪人bill clearing票据清算bill collection票据托收bill of estimate估价单bill of exchange汇票bill of export orimport货物进出口报单black figure余额black market黑市blank account book空白账簿blank credit空白信用汇票blank invoice空白发票blank receipt空白收据blind trust隐蔽信托block allocation整笔拨款blue—chipcorporation蓝筹公司board lot手bond indenture债券信托契约bond insurance债券保险bondedindebtedness担保债务bonded store保税仓库；保税物料bonus share红股book debt6账面债务bookkeepingprocedure记账程序borrowing plan借款计划bought and soldnote买卖单据branch bankaccount分行账户budget account预算账户bull bond看涨债券business contract营业合同buying rate买进汇率；买入价7cable confirmation 电报确认书cable credit电传信用证cable draft电汇汇票cable order电报订货；电表订单cable rate电汇汇率cable transfer电汇call deposit通知存款;活期存款call in advance预收股款call in arrear催缴逾期股本call loan短期贷款callable bond可提前赎回债券callable capital通知即缴股本callable loan通知放款canceled bond已注销债券cancellable lease 可解除租约capacity level生产能力水平capacity limit生产能力极限capacity loading生产能力负荷capital adequacyratio资本充足率capital adjustmentaccount资本调整帐户capital appraisal资本评估capital appreciation资本增值capital asset资本资产；长期资产capital assurance资本保险cargo certificate海运货物保险合同cargo claim货运索赔cargo insurancerate货物保险费率carried interest附带权益carry-back of loss亏损转回carrying amount账面金额cash basis现金收付制cash bonus现金红利cash book现金登记簿cash budget现金预算cash collectionbasis收付实现制cash distributionrate现金分配率cash dividend现金股利casual audit临时审计casual expense临时性费用casual worker散工casualty and theftloss意外事故及盗窃损失casualty insurance灾难保险casualty insuranceproceeds意外险收入central bank中央银行central bank rate中央银行贴现率central clearinghouse结算中心central clearingsystem中央结算制度；集体交收系统certificate ofcompliance合约完成证明书certificate ofdeposit存款单certificate ofexemption豁免证明书certificate ofindebtedness国库券;借据cessation ofbusiness停业cession转让财产权益chain banking连锁银行业务chain discount连锁折扣chain index连锁指数check and balance互相制衡check commitee稽核委员会check list核对项目清单check mark核对符号check price限价check programme检查程序cheque account支票账户circular forconfirmation通函确认circular letter ofcredit循环信用证;流通信用证circular note旅行支票city collection同城托收civil action民事诉讼claim索赔；债权classificationofaccounts帐户分类；会计科目分类claused bill附条款票据clearing balance票据交换差额；结算差额close end固定金额closing结账；结转closing inventory期末存货code of bankingpractice银行营运守则coefficient-normcosting定额成本法collateral note附担保品期票collection收账collection method收付实现制columnar journal多栏式日记账commercialaccounting商业会计commercial invoice商业发票commission income8佣金收入committed cost约束成本commodity fundturnover商品资金周转率common costallocation共同成本分摊country collection异地托收credit advice存款通知书；贷款通知credit fund信贷资金crown debt国债;公债currency exchange货币兑换current value现值customers account应收账款cyclical variation循环变动9daily accounting日常核算daily statement日报表daily trading limit每日价格上下限data base数据库data classification 数据分类data conversion数据转换data file数据档案data storage数据储存date draft定期汇票date of acceptance 承兑日期date of cancellation 注销日day book日记账dead asset无用资产dead stock呆滞存货dead ticket成交单debenture coupon 债券利息票debenture interest债券利息debeture债券debit借；借记;借方debit-creditbookkeeping借贷记账法debt instrument债务票据debt mortgage抵押债务debt—adjusting债务调整debts to assetsratio负债对资产比率decentralisedaccounting分权制会计decimal system十进制declaration ofdividend分派股息公告declared value设定价值declining balance余额递减decrement减值deductible loan可扣除借款deed of guarantee保证契据default cost违约成本default risk违约风险defeasance of debt债务废除deferral递延账项deferred asset递延资产deferred debit递延借项deferred posting延期过账deferred revenue递延收入deferred taxation递延税项deficit赤字delayed payment延期付款delinquent account逾期未收账款delivered duty paid完税后交货delivery byinstalment分期交货demand draft即期汇票demutualisation股份化；股份制;将会员制转为股份制departmentalaccounting部门核算departmentalcosting部门成本计算departmentalexpense部门费用depletable asset折耗资产;递耗资产deposit存款;保证金;定金；押金deposit rate存款利率deposit slip存款单deposit-takingcompany接受存款公司deprecationexpense折旧费用depreciated cost折余成本depreciation period折旧期限deregulation放宽管制design fee设计费用desired endinginventory预期期末存货detailed audit详细审计determinableincome固定收益developmentexpense开发费用dialy cash balance每日现金余额differential cost差量成本differential duties差别关税differential fixedcost差量固定成本diminishing asset递耗资产diminishing return报酬递减direct clearing直接结算direct expense直接费用direct material直接材料directout-of—pocketcosts直接付现成本;直接支付成本direct quotation直接报价direct subsidy直接补贴directory file目录文件disbursementinsurance船舶费用保险disbursementvoucher付款凭证disclosure ofinterest权益披露discount on bond债券折价discount operation贴现操作discounted cashflow折现现金流量discounted payback10method折现回收期法discretionary variable cost酌量变动成本discriminant analysis差别分析;判别分析法dishonoured cheque拒付支票disposable personal income个人可支配收益disposal of fixed asset固定资产清理；固定资产变卖distorted income不真实收益distress price处理价distribution in kind 实物分派;实物分配distributor经销商diversification of risk风险分散dividend in kind实物股利dividend option股利期权dividend paid已付股利dividend yield股息率document文件;凭证documentaryacceptance跟单承兑documentary draft跟单汇票dollar overhang美元过剩domestic loan国内放款domestic share内资股dormant asset闲置资产double entry复式记账double—check双重核对doubtful debtsprovision呆账准备;坏账准备downside pricemovement价格走低draw on one'scredit凭信用借款drawee bank付款银行drought reserve财务困难准备金dual pricing双重定价法due on demand活期；即期dutiable article应课税商品duty of secrecy保密责任duty paid certificate完税凭证dynamic ratio动态比率11earmarked loan专用贷款earning power盈利能力；收益能力earnings per share 息税前利润earnings reinvested 再投资收益earnings test收益测试economic accounting经济核算economic appraisal 经济评估economic depreciation经济折旧economic value经济价值effective cost实际成本effective exchange rate实际汇率effective tax rate实际税率effectiveness audit 效用审计efficient portfolio有效投资组合electronic data processing电子数据处理eligible commercialpaper有效商业票据elimination entry抵销分录employee benefitspayable应付福利费employee liabilityinsurance职工伤亡保险employee pension职工养老金employeeretirement fund职工退休基金employee shareoption职工认股权employee'sinsurance fund职工保险基金employment of fund资金运作endorse背书endowment annuity养老年金endowment profit赞助盈利enforceablecontract强制执行合同;强行执行合约enlarged sharecapital已扩股本enterprise incometax企业所得税entreport trade转口贸易equal—cost line等成本线equilibrium analysis均衡分析equipment fund设备基金equipmentreplacement设备更新；设备重置equity accounting权益会计equity capital权益资本equity contribution投入资本equity financing股票融资equity investment权益投资equity ownership资本所有权；权益equity value pershare每股权益error bound误差界限error ofcomputation计算错误error—freeoperation无错操作estate agent地产经纪人estate duty遗产税estimatedassessment估计评税estimated costsystem估计成本制度Eurocheque欧洲支票Euro—commercialpaper欧洲商业票据Eurocurrency欧洲货币evergreen credit常年信用ex drawing不支取利润exception审计异议;例外exceptional item例外项目；特殊项目excess charge超额费用excess depreciation过度贬值excessive profit超额利润exchangecommission兑付佣金exchange fund bill外汇基金票据exchange parity外汇平价exchange rate外汇汇率;汇率exchange rate gap汇率差额exchange ratequotation汇率牌价exchange ratio交换比率exchangerestriction外汇限制ex-dividend date除息日executoryconsideration待履行约定exempt agreement例外协议exemption clause免责条款ex-factory pass rate出厂合格率expansion fund发展基金expected life预期使用年限expected variance预计误差expendedappropriation已用拨款expense account费用账户expense payable应付费用expense standard费用标准exponential curve指数曲线export letter ofcredit出口信用证export quota出口配额export tariff12出口关税extension andfooting小计和合计external exchange对外交易external loan外债extra dividend额外股利extraneousearnings额外收益extraordinary profit非常利润13facility资金融通；信用安排factoring commission让售佣金factory cost制造成本fair presentation公正表述fair wear and tear 正常损耗false accounts假账false reporting虚假申报fancy paper热门证券fault analysis故障分析;失效分析fctory set price出厂价格feasible portfolio set可行投资组合feathered asset虚假资产；渗水资产fee tail指定继承人的不动产fellow-trader commission同业佣金fidelity fund互保基金fiduciary fund信托基金field audit现场审计fieldwork allowance外勤工作津贴file directory档案目录；文件目录file ouput档案输出final beneficiary最终受益人finance charge财务费用finance department财务部门finance leaseaccounting融资租赁会计financial accounting财务会计financial accounts财务报表financial condition财务状况financial data财务数据financial disclosure财务状况披露financial institution金融机构financial investment金融投资financialmanagement财务管理financialprogramme财务计划financial settlement财务结算financial statement财务报表financing cost理财成本financing structure融资结构fine paper有信用票据firm contract确定合同;确定合约first mortgage第一抵押权fiscal agent财务代理人fiscal year会计年度fixed asset固定资产fixed budget固定预算fixed charge ratio固定费用率fixed intangibleasset固定无形资产fixed liability固定负债fixed overhead固定管理费用fixed premium固定保险费fixed rate bond固定利率债券fixed ratio固定比率fixed trust固定信托flat interest rate统一利率flexible budget弹性预算flexible price弹性价格floating exchangerate浮动汇率floating loan浮动贷款floating price浮动价格floating stock流通股flow of cost成本流转flow-throughaccounting实交税收会计fluctuation波动;变动footing合计forecast variance预测差异forecasted balancesheet预计资产负债表foreign agentaccount国外代理商账户foreign credit海外信用证;海外信贷foreign currencydeposit外币存款foreign currencytranslation外币折算foreign exchangeallocation外汇分配制度foreign exchangedealings外汇交易foreign exchangemarket外汇市场foreign exchangequotation外汇牌价foreign exchangespeculation外汇投机foreign lending国外贷款;境外贷款foreign sourceincome境外收益foreign tradefinancing外贸资金融通forex option外汇期权formal contract正式合同forward bargain远期交易forward delivery远期交货forward entitlement远期权利forward funding提供远期资金forward rate远期汇率forward trade远期交易14foul bill of lading不完全定单franchise tax专营税fraudulent disbursement伪造支出fraudulent trading 欺诈性交易free cash flow自由现金流量free rate自由汇率freehold land永久地权free-market economy自由市场经济freight运费fringe benefit附加福利fringe wage附加工资frozen asset冻结资产full audit全面审计full cost完全成本fully paid share capital 已缴足股本functional cost职能成本functionalobsolescence功能性贬值fund flow资金流向fund pool综合投资fundamental law基本定律funded debt长期债务funds flow资金流转funds statement资金表future delivery期货；远期交货future value终值15gage担保品;抵押品gain and loss损益；盈亏gain on exchange 外汇盈余gardening expense 绿化费用garnishee order第三债权人扣款申请garnishee wage扣发工资gearing资本负债率;杠杆比率general agency总代理general economic risk一般经济风险general expenses 总务费用general journal普通日记账general liability普通债务general management trust 一般信托general offer全面收购建议general preferentialduty普遍优惠关税general purchasingpower一般购买力generalised auditsoftware通用审计软件gift tax赠与税giro bank转账银行giro cheque转账支票global bond全球债券godown charge仓库费用going concern持续经营gold standard金本位good faithcertificate良好信用证书goods and chattels一般动产goods in bond保税货物goods in transitinsurance货运保险goods receivednote商品收讫单goodwill商誉government audit政府审计governmentexpenditure政府支出government loan公债governmentsecurities政府债券grace period宽限期grant补助金green back美钞gross amountmethod总价法gross budget总预算gross capitalformation资本构成总额gross domesticinvestment国内投资总额gross expenditure支出总额gross export value出口总值gross investment投资总额gross liabilities总负债gross margin毛利；边际贡献gross pay工资总额gross price总价gross receipt收入总额gross sales销售总额group accounts集团报表group company集团公司group profit集团利润growth stock成长股guarantee fund保证金guaranteed credit担保信贷guaranteed fund保证基金guaranteed letter ofcredit保兑信用证guaranteed liability担保债务guaranteed loan担保贷款guaranteedmortgage担保抵押guaranteed reserve保证准备金guaranty fund保证金guild行业协会；同业公会16。
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会计英汉词典--非常实用1 AAA 美国会计学会2 Abacus 《算盘》杂志3 abacus 算盘4 Abandonment 废弃,报废;委付5 abandonment value 废弃价值6 abatement ①减免②冲销7 ability to service debt 偿债能力8 abnormal cost 异常成本9 abnormal spoilage 异常损耗10 a bove par 超过票面价值11 above the line 线上项目12 a bsolute amount 绝对数,绝对金额13 a bsolute endorsement 绝对背书14 a bsolute insolvency 绝对无力偿付15 a bsolute priority 绝对优先求偿权16 a bsolute value 绝对值17 a bsorb 摊配,转并18 a bsorption account 摊配账户,转并账户19 a bsorption costing 摊配成本计算法20 a bstract 摘要表21 a buse 滥用职权22 a buse of tax shelter 滥用避税项目23 A CCA 特许公认会计师公会24 a ccelerated cost recovery system 加速成本收回制度25 a ccelerated depreciation method 加速折旧法,快速折旧法26 a cceleration clause 加速偿付条款,提前偿付条款27 a cceptance ①承兑②已承兑票据③验收28 a cceptance bill 承兑票据29 a cceptance register 承兑票据登记簿30 a cceptance sampling 验收抽样31 a ccess time 存取时间32 a ccommodation 融通33 a ccommodation bill 融通票据34 a ccommodation endorsement 融通背书35 a ccount ①账户,会计科目②账簿,报表③账目,账项④记账36 a ccountability 经营责任,会计责任37 a ccountability unit 责任单位38 A ccountancy 《会计》杂志39 a ccountancy 会计40 a ccountant 会计员,会计师41 a ccountant general 会计主任,总会计42 a ccounting in charge 主管会计师43 a ccountant,s legal liability 会计师的法律责任44 a ccountant,s report 会计师报告45 a ccountant,s responsibility 会计师职责46 a ccount form 账户式,账式47 a ccounting ①会计②会计学48 a ccounting assumption 会计假定,会计假设49 a ccounting basis 会计基准,会计基本方法50 a ccounting changes 会计变更51 a ccounting concept 会计概念52 a ccounting control 会计控制53 a ccounting convention 会计常规,会计惯例54 a ccounting corporation 会计公司55 a ccounting cycle 会计循环56 a ccounting data 会计数据57 a ccounting doctrine 会计信条58 a ccounting document 会计凭证59 a ccounting elements 会计要素60 a ccounting entity 会计主体,会计个体61 a ccounting entry 会计分录62 a ccounting equation 会计等式63 a ccounting event 会计事项64 a ccounting exposure 会计暴露,会计暴露风险65 a ccounting firm 会计事务所66 A ccounting Hall of Fame 会计名人堂67 a ccounting harmonization 会计协调化68 a ccounting identity 会计恒等式69 a ccounting income 会计收益70 a ccounting information 会计信息71 a ccounting information system 会计信息系统72 a ccounting internationalization 会计国际化73 a ccounting journals 会计杂志74 a ccounting legislation 会计法规75 a ccounting manual 会计手册76 a ccounting objective 会计目标77 a ccounting period 会计期78 a ccounting policies 会计政策79 a ccounting postulate 会计假设80 a ccounting practice 会计实务81 a ccounting principle 会计原则82 A ccounting Principle Board 会计原则委员会83 a ccounting procedures 会计程序84 a ccounting profession 会计职业,会计专业85 a ccounting rate of return 会计收益率86 a ccounting records 会计记录,会计簿籍87 A ccounting Review 《会计评论》88 a ccounting rules 会计规则89 A ccounting Series Release 《会计公告文件》90 a ccounting service 会计服务91 a ccounting software 会计软件92 a ccounting standard 会计标准,会计准则93 a ccounting standardization 会计标准化94 A ccounting Standards Board 会计准则委员会(英)95 A ccounting Standards Committee 会计准则委员会(英)96 a ccounting system ①会计制度②会计系统97 a ccounting technique 会计技术98 a ccounting theory 会计理论99 a ccounting transaction 会计业务,会计账务100 Accounting Trend and Techniques 《会计趋势和会计技术》101 accounting unit 会计单位102 accounting valuation 会计计价103 accounting year 会计年度104 accounts 会计账簿,会计报表105 account sales 承销清单,承销报告单106 accounts payable 应付账款107 accounts receivable 应收账款108 accounts receivable aging schedule 应收账款账龄分析表109 accounts receivable assigned 已转让应收账款110 accounts receivable collection period 应收账款收款期111 accounts receivable discounted 已贴现应收账款112 accounts receivable financing 应收账款筹资,应收账款融资113 accounts receivable management 应收账款管理114 accounts receivable turnover 应收账款周转率,应收账款周转次数115 accretion 增殖116 accrual basis accounting 应计制会计,权责发生制会计117 accrued asset 应计资产118 accrued expense 应计费用119 accrued liability 应计负债120 accrued revenue 应计收入121 accumulated depreciation 累计折旧122 accumulated dividend 累计股利123 accumulated earnings tax 累积盈余税,累积收益税124 accumulation 累积,累计125 acid test ratio 酸性试验比率126 acquired company 被盘购公司,被兼并公司127 acquisition 购置,盘购128 acquisition accounting 盘购会计129 acquisition cost 购置成本130 acquisition decision 购置决策131 acquisition excess 盘购超支132 acquisition surplus 盘购盈余133 across-the-board 全面调整134 ACT 预交公司税135 act 法案,法规136 action 起诉,诉讼137 active account 活动账户138 active assets 活动资产139 activity 业务活动,作业140 activity account 作业账户141 activity accounting 作业会计142 activity ratio 业务活动比率143 activity variance 业务活动量差异144 act of bankruptcy 破产法145 act of company 公司法146 act of God 天灾,不可抗力147 actual capital 实际资本148 actual value 实际价值149 actual wage 实际工资150 added value 增值151 added value statement 增值表152 added value tax 增值税153 addition 增置,扩建154 additional depreciation 附加折旧,补提折旧155 additional paid-in capital 附加实缴资本156 additional tax 附加税157 adequate disclosure 充分披露158 adjunct account 附加账户159 adjustable-rate bond 可调整利率债券160 adjusted gross income 调整后收益总额,调整后所得总额161 adjusted trial balance 调整后试算表162 adjusting entry 调整分录163 adjustment 调整164 adjustment account 调整账户165 adjustment bond 调整债券166 administrative accounting 行政管理会计167 administrative budget 行政管理预算168 administrative expense 行政管理费用169 ADR 资产折旧年限幅度170 ad valorem tax 从价税171 advance 预付款,垫付款172 advance corporation tax 预交公司税173 advances from customers 预收客户款174 advance to suppliers 预付货款175 adventure 投机经营,短期经营176 adverse opinion 反面意见,否定意见177 adverse variance 不利差异,逆差178 advisory services 咨询服务179 affiliated company 联营公司180 affiliation 联营181 after closing trial balance 结账后试算表182 after cost 售后成本183 after date 出票后兑付184 after sight 见票后兑付185 after-tax 税后186 AGA 政府会计师联合会187 age 寿命,账龄,资产使用年限188 age allowance 年龄减免189 age analysis 账龄分析190 agency 代理,代理关系191 agency commission 代理佣金192 agency fund 代管基金193 agenda 议事日程,备忘录194 agent 代理商,代理人195 aggregate balance sheet 合并资产负债表196 aggregate income statement 合并损益表197 AGI 调整后收益总额,调整后所得总额198 aging of accounts receivable 应收账款账龄分析199 aging schedule 账龄表200 agio 贴水,折价201 agiotage 汇兑业务,兑换业务202 AGM 年度股东大会203 agreement 协议204 agreement of partnership 合伙协议205 AICPA 美国注册公共会计师协会206 AIS 会计信息系统207 all capital earnings rate 资本总额收益率208 all-inclusive income concept 总括收益概念209 allocation 分摊,分配210 allocation criteria 分配标准211 allotment ①分配,拨付②分配数,拨付数212 allowance ①备抵②折让③津贴213 allowance for bad debts 呆账备抵214 allowance for depreciation 折旧备抵账户215 allowance method 备抵法216 all-purpose financial statement 通用财务报表,通用会计报表217 alpha risk 阿尔法风险,第一种审计风险218 altered check 涂改支票219 alternative accounting methods 可选择性会计方法220 alternative proposals 替代方案,备选方案221 amalgamation 企业合并222 American Accounting Association 美国会计学会223 American depository receipts 美国银行证券存单,美国银行证券托存收据224 American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会225 American option 美式期权226 American Stock Exchange 美国股票交易所227 amortization ①摊销②摊还228 amortized cost 摊余成本229 amount 金额,合计230 amount differ 金额不符231 amount due 到期金额232 amount of 1 dollar 1元的本利和233 analysis 分析234 analyst 分析师235 analytical review 分析性检查236 annual audit 年度审计237 annual closing 年度结账238 annual general meeting 年度股东大会239 annualize 按年折算240 annualized net present value 折算年度净现值241 annual report 年度报告242 annuity 年金243 annuity due 期初年金244 annuity in advance 预付年金245 annuity in arrears 迟付年金246 annuity method of depreciation 年金折旧法247 antedate 填早日期248 anticipation 预计,预列249 anti-dilution clause 防止稀释条款250 anti-pollution investment 消除污染投资251 anti-profiteering tax 反暴利税252 anti-tax avoidance 反避税253 anti-trust legislation 反拖拉斯立法254 A/P 应付账款255 APB 会计原则委员会256 APB Opinion 《会计原则委员会意见书》257 Application 申请,申请书258 applied overhead 已分配间接费用259 appraisal 估价260 appraisal capital 评估资本261 appraisal surplus 估价盈余262 appraiser 估价员,估价师263 appreciation 增值264 appropriated retained earnings 已拨定留存收益,已指定用途留存收益265 appropriation 拨款,指拨经费266 appropriation account ①拨款账户②留存收益分配账户267 appropriation budget 拨款预算268 approval 核定,审批269 approved account 核定账户270 approved bond 核定债券271 A/R 应收账款272 arbitrage 套利,套汇273 arbitrage transaction 套利业务,套汇业务274 arbitration 仲裁,公断275 arithmetical error 算术误差276 arm,s-length price 正常价格,公正价格277 arm,s-length transaction 一臂之隔交易,正常交易278 ARR 会计收益率279 arrears ①拖欠,欠款②迟付280 arrestment 财产扣押281 Authur Anderson & Co. 约瑟•安德森会计师事务所,安达信会计师事务所282 article 文件条文,合同条款283 articles of incorporation 公司章程284 articles of partnership 合伙契约285 articulate 环接286 articulated concept 环接观念287 artificial intelligence 人工智能288 ASB 审计准则委员会289 ASE 美国股票交易所290 Asian Development Bank 亚洲开发银行291 Asian dollar 亚洲美元292 asking price 索价,卖方报价293 assessed value 估定价值294 assessment ①估定,查定②特别税捐,特别摊派税捐295 asset 资产296 asset cover 资产担保,资产保证297 asset depreciation range 资产折旧年限幅度298 asset-liability view 资产—负债观念299 asset quality 资产质量300 asset retirement 资产退役,资产报废301 asset revaluation 资产重估价302 asset stripping 资产剥离,资产拆卖303 asset structure 资产结构304 asset turnover 资产周转率305 asset valuation 资产计价306 assignment of accounts receivable 应收账款转让307 associated company 联属公司,附属公司308 Association of Government Accounting 政府会计师协会309 assumed liability 承担债务,承付债务310 AT 税后311 at cost 按成本312 at par 按票面额,平价313 at sight 见票兑付,即期兑付314 attached account 被查封账户315 attachment 扣押,查封316 attest 证明,验证317 attestation 证明书,鉴定书318 audit 审核,审计319 auditability 可审核性320 audit committee 审计委员会321 audit coverage 审计范围322 audited financial statement 审定财务报表,审定会计报表323 audit evidence 审计证据,审计凭证324 Audit Guides 《审计指南》325 auditing ①审计②审计学326 auditing procedure 审计程序327 auditing process 审计过程328 auditing standard 审计标准,审计准则329 Auditing Standards Board 审计准则委员会330 Auditor 审计员,审计师331 auditor general 审计主任,总审计332 auditor,s legal liability 审计师法律责任333 auditor,s opinion 审计师意见书334 auditor,s report 审计师报告,查账报告335 audit program 审计工作计划336 audit report 审计报告337 audit risk 审计风险338 audit sampling 审计抽样339 audit software 审计软件340 audit test 审计抽查341 audit trail 审计脉络,审计线索342 audit working paper 审计工作底稿343 authorized capital stock 核定股本,法定股本344 automated clearing house 自动票据交换所345 automated teller machine 自动取款机346 automatic transfer service 自动转账服务347 available asset 可用资产348 available inventory 可用存货349 average balance 平均余额350 average collection period 平均收款期351 average cost平均成本352 average-cost method 平均成本法353 average inventory 平均存货,平均库存354 average life 平均寿命,平均使用年限355 average payment period (of accounts payable) 应付账款平均付款期356 average rate of return 平均收益率357 averages 股票价格平均指数358 avoidable cost 可避免成本359 back charge 欠费费用360 back date 倒填日期,填早日期361 backed bill 背书票据362 back-end load 后期负担363 backer ①票据担保人②财务支持人364 backlog depreciation 欠提折旧365 back order 欠交订货366 back pay 欠付工资367 back tax 欠交税款368 back-to-back credit 对开信用证369 back-to-back loan 对销贷款370 back wardation 倒价371 backward integration 逆向合并372 bad check 空头支票373 bad debt 呆账,呆账账户374 bad debt account 呆账账户375 bad debt expense 呆账费用376 bad debt ratio 呆账比率377 bad debt recovery 呆账收回378 bailment 寄销,寄托379 bailout 抽资380 bailout period 投资返还期381 balance ①余额②平衡382 balance budget 平衡预算383 balance due 结欠余额384 balance fund 平衡基金385 balance of account 账户余额386 balance of payment 国际收支差额387 balance of retained earnings 留存收益余额388 balance sheet 资产负债表389 balance sheet account 资产负债表账户390 balance sheet analysis 资产负债表分析391 balance sheet audit 资产负债表审计392 balance sheet date 结账日期393 balance sheet ratio 资产负债表比率394 balance sheet total 资产负债表总额395 balloon payment 漂浮式付款396 bank 银行397 bank(er,s) acceptance 银行承兑,银行承兑汇票398 bank balance 银行存款余额399 bankbook 存折400 bank charge 银行手续费401 bank checking account 银行支票账户,银行活期存款账户402 bank confirmation 银行证明信函403 bank credit 银行信用,银行信贷404 bank custody 银行保险库405 bank draft 银行汇票406 banker ①银行家②银行407 bank failure 银行倒闭408 bank loan 银行贷款409 bank overdraft 银行透支410 bank reconciliation statement 银行对账单,银行存款调节表411 bank reference 银行征信信函412 bank run 银行挤兑413 bankruptcy 破产414 bankruptcy act 破产法415 bankruptcy cost 破产成本416 bankruptcy court 破产法院。