(财务会计)专业会计英语单词

a plant ledge 厂厂分类账a rule of thumb 拇指法则，经验规律accelerated depreciation method 加速折旧法Accounting Principles Board 会计原则委员会accounting control 会计控制accounting cycle 会计循环accounting entity 会计实体accounting equation 会计方程式accounting period 会计期间accrual basis 权责发生制accruals 应计项目accrued expense/revenue 应计费用/收入acquire 并购acquisition 取得adjusting procedure 调整程序administrative control 管理控制administrative expense 管理费用advance 预付款advice slip 通知单affiliated companies 关联公司aggregate 合计的aging schedule 账龄分析表align调准，使成一线allowance for uncollectible accounts 备抵坏账allowance method 备抵法alternative 可供选择的American Institute of Certifiedamortization 摊销annual interest rate 年利率apportion 分配，摊配appropriation 分拨approve 批准arrearage 拖欠款assets turnover 资产周转率assignment of responsibility 分派责任attorney's fee 律师费attribute 属性authorized stock 额定股本average collection period 平均收账期average/historical exchange rate平均/历史汇率bad debts expense 坏账费用（票据）bank deposit 银行存款bank reconciliation 银行往来调节表bank statement 银行对账单bearer 持票人betterment 改良bid and offer price 买入卖出价book value 账面价值calendar year 日历年度calendar-year 日历年度capital contributed 实收资本capital contribution 资本投入capital raising capability 筹集资本的能力carrying value 置存价值cash basis 收付实现制cash budget 现金预算cash dividend 现金股利cash on delivery 库存现金cash receipts/disbursementsjournal 现金收入/支出日记账casualty loss 事故损失catastrophic 大灾难的certified public accountants 注册会计师check register 支票登记簿check stub 支票存根classification and sorting 分类整理closing procedure 结账程序common stock 普通股competent personnel 称职的人员complex capital structure 复杂资本结构conservative 稳健的constructed assets 建造资产contingent liability 或有负债continuity of existence 存在的连续性contra account 对抵账户convertibility into cash 可兑换性convertible debt 可转换债券convertible preferred stock 可转换优先股correction of prior periodinventory error 前期盘存差错订正cost of goods available for sale可供销售的商品成本cost structure 成本结构cost-profit data 成本效益数据cost-to-retail price percentage 成本对零售价比率count decree 法庭判决credit memo 贷项通知单，贷记通知单credit standing 信用地位credit term 赊账条件cumulative balance 累计余额current fair value 现时公允价值current rate method 现行汇率法current ratio 流动比率current-noncurrent method 流动与非流动项目法custodianship 保管工作custody 保管customary matters 惯常业务debenture bonds 信用公司债debit memo 借项通知单debtor 债务人deferrals 递延项目deferred credit 延期贷项denominate 标价depletion 折耗depreciation asset 应折旧资产design costs 设计成本deterioration 自然损坏direct write-off method 直接销账法direct/indirect quote 直接/间接标价法discount 贴现discount on note payable 应付票据贴现dishonor 拒付dispose 处置，清理disposition data 清理数据dividend payout ratio 股利支付率dividend yield 股利获取率double-declining-balance method 双倍递减余额法double-entry bookkeeping system 复式记账法draft 汇票draw up 开立票据earnings per share of common stock 普通股每股收益额effective interest method 实际利息法elapse （时间）过去endorsement 背书enter contract 缔结契约enumerate 列举equity ratio 权益比率equivalent 同等的error correction 错误订正estate 不动产estimating inventories 估计存活的毛利法excess of par value over amount paid 面值超过缴入资本的部分exclusive privilege 专有权利expenditure 权益的做法extension 算出或转来的金额extensive 广泛的extraordinary items 非常项目F.O.B. destination 目的地交货，到达站交货F.O.H .shipping point 发运地交货face value 面值factor 代替fair value 公允价值feasible 行得通的federal income tax withholdingpayable 应付预扣联邦所得税Federal Insurance ContributionsActs 联邦社会保险税法Federal Unemployment Tax Act联邦失业税法federal unemployment tax payable应付联邦失业税financial executives 财务经理financial income and expense 财务收益和费用financing activities 筹资活动fiscal year 财务年度fist-in, fist-out 先进先出法flow of costs 成本流动flow of goods 商品流动footing 总额forward exchange gains or losses期汇合同fraction/numerator/denominator分数/分子/分母freight collect 货到收运费freight prepaid 运费预付fully diluted earnings per share每股完全稀释收益额gain on sale of fixed assets 固定资产出售利得gauge 评估general journal 普通日记账going concern 持续经营gross profit on sales 销售毛利holder 持票人hospital insurance premiums payable 应付医疗保险费immune 免受影响的impart economic data 披露经济数据imprest 预付的，定额备用的in the final analysis 归根到底，总之income tax reporting 所得税申报individual employee earningsrecords 雇员个人工薪纪录information return 资料申报单intangible assets 无形资产interest allowance 利息补贴interest bearer 计息的interim financial statement 中期财务报表interim mechanical check 中间性的手工操作检查inventory coverage 利益保障范围inventory procedure 盘存程序inventory turnover 存货周转率investing activities 投资活动invoice register 发票登记簿IOU 借据irregulation 不正当行为issued stock 已发行股本journalize做分录leasehold 租赁权legal jurisdictions 法定管辖范围legal restrictions 法律约束limited partnership 有限合伙liquidation value 清算价值liquidity 变现能力list of checks 支票目录loss from doubtful accounts 疑/呆帐损失loss from uncollectible accounts坏账损失lubrication 加润滑油maintenance 维修market value 市场价值maturity date 到期日measuring unit 计量单位memoranda 备忘录misappropriation 挪用miscellaneous expense 杂项费用monetary assets and liabilities货币性资产与负债monetary-nonmonetary method货币性与非货币性项目法money order 汇票mortgage payable 应付抵押借款mortgage 抵押multinational company 跨国公司normal rate of return 正常盈利率negotiable 可流通的nominal interest rate 名义利率nontaxable entity 非纳税主体note receivable discounted 应收票据贴现NSF 存款不足obsolescence 过时on demand （票据）即期（支付）one-transaction perspective 单项交易观点open accounts 往来帐户operating activities 经营活动operating performance 经营业绩organization costs 开办费outside entity 外部实体outstanding check 未兑付支票outstanding stock 外发股本overdraft 透支overdrew 透支overtime pay 加班工资paid-in capital from treasury stock 出售库存股份缴入资本paid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本par value 面值participating stock 参与分配的优先权pay envelope 工薪带pay period 工薪支付期payroll accounting 工薪会计payroll payable 应付工薪payroll register 工薪登记表payroll tax 工薪税perforate 穿孔于periodic inventory system 定期盘存制perishable 易腐坏的perpetual inventory system 永续盘存制physical inventory counts 实物盘点plausible 看来有理由的pledge 保证，抵押pluged figure 轧算金额post-closing trial balance 结账后试算表postdated check 远期支票posting reference 过账记号pound sterling 英镑preferred stock 优先股preferred dividend coverage 优先股利保障范围premium 溢价price-earning ratio 市盈率primary earnings per share 每股原先收益额proceeds 实得收入productivity ratio 生产能力比率profitability 盈利能力promissory note 本票，期票property 动产property tax payable 应付财产税prospective 预期的，未来的protest fee 拒付证书费Public Accountants 美国注册会计师协会purchase invoice 购货发票purchase order 订货单purchase requisition 请购单quick ratio 速动比率rate of inflation 通货膨胀率rate of return on commonstockholders' equity 普通股股东权益收益率rate of return 报酬率realty agency 房地产经纪人（房地产，不动产）receiving report 收货单recognization value 确认价值recognize an impairment loss 确认减值损失（消弱、损失）reconciliation method 调节法（reconcile调节）record of original entry 原始记录簿registration fees 注册费regular rate of pay 正常工资率regulation and supervision 法规与监督remarks 备注remit 汇款，付款replenishment 补充residual 剩余的retrieval 追溯returned item 退回项目reversing entry 转会分录routine transfers 正式转让salary allowance 薪金补贴sales on credit terms 赊销salvage value 残值savings bonds deductions payable应付购买储蓄债券扣款scrutiny 仔细检查secured bonds 有担保债券security exchange 证券交易所segregate 分开selling expense 销售费用semiannually 半年的separate legal entity独立法律主体separation of accountability 会计责任sharing agreement 分配协议short-term liquidity 短期偿债能力simple capital structure 简单资本结构sinking fund 偿债基金source document 原始凭证special journal 特种日记账specific identification 具体辨认specific payee 指定收款人spot/closing/current/cross rate即期/期末/现时/套算汇率state unemployment tax payable 州失业税补贴stated value 设定价值statement of cash flow 现金流量表Statement of Financial Accounting Standard 财务会计准则公告statement of owners' equity 业主权益表stock dividend 股票股利stock dividend to be issued 待发行股票股利stock option 股票期权stock warrants 认股权straight-line method 直线法strata 层，级style-affected 受式样影响的subdivision 分支subscription 预定subsidiary 子公司subsidiary ledger 辅助分类账sum-of-the-year's-digits method 年数总和法sundry accruals 其他应计费用sundry item 其他项目surpluses/deficits 顺差/逆差susceptible 易受影响的tax returns 纳税申报单treasury stock 库存股本temporal method 时间量度法temporary accounts 临时性账户the gross profit method of transaction 交易，会计事项transferability of ownership 股权转让translation gains and losses 折算损益two-column account 两栏式账户uncollectible accounts expense 坏账费用（账款）undistributed earnings 未分配收益Unit form Limited Partnership Act统一有限合伙法units-of-production method 产量法verification 验证voucher register 应付凭单登记簿voucher system 应付凭单制wage-bracket table 工资-税级表warrant 使有理由weighted average 加权平均withhold 预扣without recourse 无追索权A部AAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system加速成本收回制度accelerated depreciation method加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告accountant,s responsibility 会计师职责account form 账户式,账式accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard 会计标准,会计准则accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee会计准则委员会(英)accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable agingschedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collectionperiod 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾,不可抗力actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age 寿命,账龄,资产使用年限age allowance 年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代理商,代理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配标准allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of CertifiedPublic Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率arrears ①拖欠,欠款②迟付arrestment 财产扣押Authur Anderson & Co. 约瑟?安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable应收账款转让associated company 联属公司,附属公司Association of GovernmentAccounting 政府会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财务报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计标准,审计准则Auditing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师意见书auditor,s report 审计师报告,查账报告audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本B部back charge 欠费费用back date 倒填日期,填早日期backed bill 背书票据back-end load 后期负担backer ①票据担保人②财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank(er,s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement银行对账单,银行存款调节表bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of1978 1978年破产改革法bank transfer 银行汇兑业务,银行转账业务bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers 经济晴雨表,经济指标barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处理,分批数据处理B/D 过次页B/E 汇票BE analysis 损益分界分析,保本分析bear ①承担,负担②卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,负担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言beginning balance 期初余额beginning inventory 期初存货bellwether security 领头证券,龙头证券below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary 受益人,受款人,受赔人benefit ①效益,利益②福利金,津贴benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk 贝塔风险,第二种类型误差betterment 改造投资,改造工程投资B/F 余额承前Bias 偏差,偏向性bid ①买价②投标bid bond 投标保证金bid price ①买方出价,买价②投标价格big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill ①汇票,票据②通知单,清单③账单,发货票billing 开发票,开账单billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading 提货单,提单bill of materials 用料单bill of sales 销货清单,卖据bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry 失实分录,未加说明的分录blind purchase 盲目采购blue-chip 蓝筹码股票,热门股票blue-sky laws 蓝天法,股票发行控制法board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade 同业公会,商会bond ①债券②保证书,保证金③忠诚保证bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding 流通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存bookkeeper 簿记员,记账员bookkeeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit 账面利润,账面盈利book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing 借贷,借款borrowing power 借款能力bottom line 损益表底线,最终财务成果B/R 应收票据branch 分支机构,分店branch accounting 分支机构会计,分店会计branch current account 分支机构往来账户,分店往来账户branch ledger 分支机构分类账brand name 牌号名称,商标名称breach of contract 违约,违反合同breach of trust 违反信托breakdown 分解,按细目分类break-even analysis 损益分界分析,损益平衡分析break-even chart 损益分界图表,损益平衡图表break-even point 损益分界点,损益平衡点break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down 入次页,过次页brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock 保险库存,缓冲存货bull ①买空②买空者,多头bullion 金银块,金银条bull market 牛市,涨市burden 间接费用burden rate 间接费用率business ①商业,工商业②企业③经营,营业business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle 商业周期,商业循环business environment 企业环境business failure 经营失败business income 企业收益,营业收益business risk 经营风险,营业风险business segment 企业分部business transaction 企业交易,营业业务business trust 企业经营信托buy and hold decision 购入和持存决策buyer,s credit 买方信贷buying expense 进货费用buyout 收购股权,收购控制股权buy over 收买,贿赂bylaws 公司章程细则by-product 副产品C部CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①生产能力②偿债能力capacity cost 生产能力成本,经营能力成本capacity to borrow 借款能力capacity to contract 订约能力,订约资格capital 资本金,资本capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model资本性资产计价模型capital authorized 额定资本,法定资本capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain 资本利得,资本收益capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept 资本保持概念,资本维护概念capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in 实缴股本,投入股本capital rationing 资本分配capital reorganization 资本改组capital reserve 资本公积金capital return 资本收益率,投资回收率capital stock 股本capital stock outstanding 发行股本,流通在外股本capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本结构capital structure decision 资本结构决策capital surplus 资本盈余capital turnover 资本周转率capital verification 资本验证,验资CAPM 资本性资产计价模型carried interest 附带权益carry back 结转前期扣减,移前扣减carrying cost 置存成本,储存成本carrying value ①置存价值②抵押品价值carry over ①结转下期扣减,移后扣减②结转库存,滚存量CASB 成本会计准则委员会cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting 现金收付制会计,收付实现制会计cash bonus 现金红利cash break-even analysis 现金损益分界分析cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement 现金流转表,现金流量表cash-flow tocapital-expenditure ratio 现金流量对资本支出比率cash-flow to total-debt ratio现金流量对负债总额比率cash forecast 现金预测cashier 出纳员cashier,s check 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position 现金状况,现金头寸cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金销售cash shortages and overages现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order 现金订货,订货现金casting 加总,合计casual audit 临时审计CBA 成本效益分析CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization 集中经营,集权certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalentcoefficient 确定等值系数certificate of capitalverification 验资证明书certificate of deposit 存款单certificate of incorporation公司登记执照,公司注册证书certificate of indebtedness借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处理师certified financial planners注册财务计划师certified financial statement已审核财务报表,已审核会计报表certified information systemauditor 注册信息系统审计师。