2022年2022年会计词典 .pdf

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1、1 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 system ABC 存货制度ability to bear criterion 承受能力 ,承受能力标准abnormal cost 非正常

2、成本abnormal depreciation 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 of return 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

3、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absenteeism rate 缺勤率absolute acceptance 无条件承兑absolute assignment 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absolute endorsement

4、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 peg system 绝对联系汇率制absolute inheritance 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absolute subscription 确定条件的募集absolute title 绝对产权absolute total loss 实际全损absolute value error

5、 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 pos

6、ting 过账分录表abstract of title 产权证明 ,产权说明书abstracts 概要,摘要accelerated debt maturity 提前还债期限accelerating premium 累进奖金acceptability test 可接受性测试acceptable audit risk 可接受审计风险acceptable quality level 可接受质量水平acceptance 承兑,认付acceptance payable 应付承兑票据acceptance agreement 承兑契约acceptance and guarantee 承诺与保证accepta

7、nce bank 承兑银行acceptance by intervention 参与承兑 ,参加承兑acceptance certificate 验收证明acceptance charge 承兑费名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 1 页，共 34 页 - - - - - - - - - 2 acceptance commission 承兑手续费 ,承兑佣金acceptance condition 承兑条件acceptance credit 承兑信用acceptance

8、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acceptance maturity 承兑票据到期日acceptance maturity record 承兑汇票到期记录acceptanc

9、e of engagement 接受委托acceptance period 承付期acceptance receivable 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 of exchange 外汇承兑率acceptor 承 兑人 银 行 ,接受人契约 access 存取access

10、 capability 存取能力access control 存取控制access control verification 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 health plan 意外和健康保障计划accident death benefit 意外死亡赔偿金

11、,工伤死亡抚恤金accident insurance 意外事故险 ,意外险accommodating bank 通融银行accommodation allowance 住宿津贴accommodation bill 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accommodation kite 空头支票 ,欠单accommodation note 通融票据accommodation parties 通融票据关系人accommodation purchase 优惠采

12、购accommodation risk 通融险accommodator 资金融通者 ,贷款人accord and satisfaction 和解和清偿 ,应允和清偿account 账户,会计科目account analysis 账户分析account analysis approach 账户分析法account balance 账户余额account chart 会计科目表account classification 账户分类account closing method 账结法account closing procedure 结账程序 ,结账手续account code 账户编号 ,会计科目

13、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 form balance 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

14、户编号名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 2 页，共 34 页 - - - - - - - - - 3 account 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

15、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accountancy service 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

16、accountants certificate 会计师证明书accountants fee 会计师费accountants handbook 会计师手册accountants report 会计师报告accountants responsibility 会计师职责accounting 会计accounting activity 会计工作 ,会计业务accounting adjustment 账务调整accounting affairs 会计事务accounting alternatives 备选会计方法accounting approach 会计方法accounting archives 会计

17、档案accounting assumption 会计假设accounting base 会计基础accounting based on shift 分班核算accounting based on task 单项任务核算accounting beta 会计贝他系数,会计系数accounting book 会计账簿 ,会计账册accounting by counter 柜组核算accounting centre 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 c

18、lerk 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accounting consultancy 会计咨询accounting control 会计控制 ,会计管理accounting convention 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accounting department 会计部 ,会计处 ,会计科

19、accounting disclosure 会计披露 ,会计揭示accounting display board 核算牌 ,核算板accounting division 会计部门accounting doctrine 会计学说 ,会计信条accounting document 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accounting equation 会计等式accounting error 会计差错accounting estimate 会计估计acco

20、unting ethics 会计职业道德,会计专业道德accounting event 会计事项accounting evidence 会计凭证accounting evolution 会计演进 ,会计演变accounting expertise 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 for income tax 所得税会计accounting for inventory 存货会计accounting for joint venture 合资企业会计,合营会

21、计名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 3 页，共 34 页 - - - - - - - - - 4 accounting 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

22、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accounting literature 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accounting measurement 会计计量a

23、ccounting mechanism 会计机制accounting method 会计方法accounting model 会计模式accounting objective 会计目标accounting officer 会计主任 ,会计主管accounting organisation 会计组织accounting period 会计期间 ,会计报告期accounting personnel 会计人员accounting philosophy 会计哲学accounting policy 会计政策accounting policy change 会计政策变更accounting postula

24、te 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accounting procedure 会计程序accounting process 会计处理程序,会计过程accounting profession 会计职业 ,会计专业 ,会计行业accounting profit 会计利润accounting programme 记账程序accounting rate of return 会计报酬率accounting ratio 会计比率 ,财务比率accounting record 会

25、计记录 ,会计簿籍accounting reference date 会计参照日accounting reference period 会计参照期间accounting reform 会计改革accounting regulation 会计法规 ,会计规范accounting report 会计报告 ,会计报表accounting representation 会计反映accounting responsibility 会计责任accounting routine 会计程序accounting rule 会计规则accounting service 会计服务accounting softwar

26、e 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accounting supervision 会计监督accounting system 会计制度 ,会计系统accounting technique 会计技术accounting tems 会计术语accounting terminology 会计名词 ,会计术语accounting theory 会计理论accounting thoughts 会计思想accounting treatment 会计处理accountin

27、g trend 会计趋势 ,会计动态accounting unit 会计单位 ,账务处理单位accounting valuation 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 payable ledger 应付账款总账,应付账款分类账accounts payable period 应付账款期accounts payable register 应付账款登记簿accounts prepaid 预付账款 ,预付货款accoun

28、ts receivable 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 4 页，共 34 页 - - - - - - - - - 5 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a

29、ccrediting 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accrued depreciation 应计

30、折旧accrued dividend 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 pension cost 应计养老金成本accrued profit 应计利润accrued receivables 应计未收款项

31、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accumuated dividend 累计股利accumulated amortisation 累计摊销 ,累积摊销accumulated apportionment 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accumulated depletion 累计折耗 ,累积折耗accumulated depreciation 累计折旧 ;累积折旧acc

32、umulated earnings 累计收益accumulated error 累计误差accumulated fund 累积基金accumulated income 累计收益accumulated profit 累计利润名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 5 页，共 34 页 - - - - - - - - - 6 B Share B 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ba

33、ck 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

34、备软盘backward integration 反向兼并backward supervision 反向监控backward tracing 反向追踪backwardation 延期交割费bad and doubtful loans 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 recover

35、y 坏账收回bad debt write-off 坏账冲销bad debts recovered 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 payback method 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 ;

36、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 arbi

37、trage 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 or import 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 allocatio

38、n 整笔拨款blue-chip corporation 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 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 6 页，共 34 页 - - - - - - - - - 7 账面债务bookkeeping procedure 记账程序borro

39、wing plan 借款计划bought and sold note 买卖单据branch bank account 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 ;买入价名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 7 页，共 34 页 - - - - - - - - - 8 cable confirmation 电报确认书cable credit 电传信用证cable dr

40、aft 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 loadi

41、ng 生产能力负荷capital adequacy ratio 资本充足率capital adjustment account 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 insurance rate 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

42、 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 collection basis 收付实现制cash distribution rate 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 theft loss 意外事故及盗窃损失casualty insurance 灾难保险casualty insurance proceeds 意外险收入central bank 中央银行central ba

43、nk rate 中央银行贴现率central clearing house 结算中心central clearing system 中央结算制度;集体交收系统certificate of compliance 合约完成证明书certificate of deposit 存款单certificate of exemption 豁免证明书certificate of indebtedness 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chec

44、k 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 for confirmation 通函确认circular letter of 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claus

45、ed 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 banking practice 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commercial invoice 商业发票commission income 名

46、师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 8 页，共 34 页 - - - - - - - - - 9 佣金收入committed cost 约束成本commodity fund turnover 商品资金周转率common cost allocation 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curre

47、nt value 现值customers account 应收账款cyclical variation 循环变动名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 9 页，共 34 页 - - - - - - - - - 10 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 fil

48、e 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-credit bookkeeping 借贷记账法debt instrument 债务票据debt mortgage 抵押债务debt-adjusting 债务调整de

49、bts to assets ratio 负债对资产比率decentralised accounting 分权制会计decimal system 十进制declaration of dividend 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 d

50、ebit 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 by instalment 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departmental accounting 部门核算departmental costing 部门成本计算departmental