财务会计与科目管理知识分析中英文对照mwv.docx

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1、Evaluation Warning: The document was created with Spire.Doc for .NET.1,AAA ,美国会计学学会2,Abacuus,算盘盘杂志3,abacuus ,算盘盘4,Abanddonmennt,废弃弃,报废;委委付5,abanddonmennt vallue ,废废弃价值6,abateement,减免冲销7,abiliity too servvice ddebt ,偿债能力8,abnorrmal ccost ,异常成本9,abnorrmal sspoilaage ,异异常损耗10,abovve parr ,超过票票面价值11,abo

2、vve thee linee,线上项目目12,absoolute amounnt ,绝绝对数,绝对对金额13,absoolute endorrsemennt ,绝对对背书14,absoolute insollvencyy ,绝对无无力偿付15,absoolute priorrity ,绝对优先求求偿权16,absoolute valuee ,绝对值值17,absoorb ,摊配,转并并18,absoorptioon acccount ,摊配账账户,转并账账户19,absoorptioon cossting ,摊配成本本计算法20,absttract ,摘要表21,abusse ,滥用用职权22

3、,abusse of tax sshelteer ,滥用用避税项目23,ACCAA,特许公认认会计师公会会24,acceeleratted coost reecoverry sysstem ,加速成本收收回制度25,acceeleratted deepreciiationn methhod ,加速折旧法法,快速折旧旧法26,acceelerattion cclausee ,加速速偿付条款,提前偿付条条款27,acceeptancce,承兑已承兑票据据验收28,acceeptancce billl ,承兑兑票据29,acceeptancce reggisterr ,承兑票票据登记簿30,acce

4、eptancce sammplingg,验收抽样样31,acceess tiime ,存存取时间32,accoommodaation ,融通33,accoommodaation bill ,融通票据据34,accoommodaation endorrsemennt ,融通通背书35,accoount,账户,会计计科目账簿,报表表账目,账项项记账36,accoountabbilityy ,经营营责任,会计计责任37,accoountabbilityy unitt ,责任单单位38,Accoountanncy ,会会计杂志39,accoountanncy ,会会计40,accoountannt ,

5、会会计员,会计计师41,accoountannt genneral ,会计主主任,总会计计42,accoountinng in chargge ,主管管会计师43,acccountaant,s legall liabbilityy ,会计计师的法律责责任44,acccountaant,s reporrt ,会会计师报告45,acccountaant,s respoonsibiility ,会计师师职责46,accoount fform ,账户式,账式47,accoountinng,会计会计学48,accoountinng asssumptiion ,会计假定,会计假设49,accoountin

6、ng bassis ,会计基准,会计基本方方法50,accoountinng chaanges ,会计变更更51,accoountinng conncept ,会计概念念52,accoountinng conntrol ,会计控制制53,accoountinng connventiion ,会计常规,会计惯例54,accoountinng corrporattion ,会计公司55,accoountinng cyccle ,会会计循环56,accoountinng datta ,会计计数据57,accoountinng docctrinee ,会计信信条58,accoountinng docc

7、umentt ,会计凭凭证59,accoountinng eleementss ,会计要要素60,accoountinng enttity ,会计主体体,会计个体体61,accoountinng enttry ,会会计分录62,accoountinng equuationn ,会计等等式63,accoountinng eveent ,会会计事项64,accoountinng expposuree ,会计计暴露,会计计暴露风险65,accoountinng firrm ,会计计事务所66,Accoountinng Halll of Fame ,会计名人人堂67,accoountinng harr

8、monizzationn ,会计协协调化68,accoountinng ideentityy ,会计恒恒等式69,accoountinng inccome ,会计收益70,accoountinng infformattion ,会计信息71,accoountinng infformattion ssystemm ,会计信信息系统72,accoountinng intternattionallizatiion ,会会计国际化73,accoountinng jouurnalss ,会计杂杂志74,accoountinng leggislattion ,会计法规75,accoountinng man

9、nual ,会计手册76,accoountinng objjectivve ,会计计目标77,accoountinng perriod ,会计期78,accoountinng polliciess ,会计政政策79,accoountinng posstulatte ,会计计假设80,accoountinng praacticee ,会计实实务81,accoountinng priinciplle ,会计计原则82,Accoountinng Priinciplle Boaard ,会会计原则委员员会83,accoountinng proocedurres ,会会计程序84,accoountinn

10、g proofessiion ,会计职业,会计专业85,accoountinng ratte of returrn ,会计计收益率86,accoountinng reccords ,会计记记录,会计簿簿籍87,Accoountinng Revview ,会计评论论88,accoountinng rulles ,会会计规则89,Accoountinng Serries RReleasse ,会会计公告文件件90,accoountinng serrvice ,会计服务务91,accoountinng sofftwaree ,会计软软件92,accoountinng staandardd ,会计计标

11、准,会计计准则93,accoountinng staandarddizatiion ,会会计标准化94,Accoountinng Staandardds Boaard ,会会计准则委员员会(英)95,Accoountinng Staandardds Commmitteee ,会计计准则委员会会(英)96,accoountinng sysstem,会计制度会计系统97,accoountinng tecchniquue ,会计计技术98,accoountinng theeory ,会计理论99,accoountinng traansacttion ,会计业务务,会计账务务100,Acccounti

12、ing Trrend aand Teechniqques ,会计趋势势和会计技术术101,acccountiing unnit ,会会计单位102,acccountiing vaaluatiion ,会会计计价103,acccountiing yeear ,会会计年度104,acccountss ,会计计账簿,会计计报表105,acccount saless ,承销销清单,承销销报告单106,acccountss payaable ,应付账款107,acccountss receeivablle ,应收收账款108,acccountss receeivablle agiing scchedul

13、le ,应收收账款账龄分分析表109,acccountss receeivablle asssignedd ,已转让让应收账款110,acccountss receeivablle colllectiion peeriod,应收账款收收款期111,acccountss receeivablle disscountted ,已已贴现应收账账款112,acccountss receeivablle finnancinng ,应应收账款筹资资,应收账款款融资113,acccountss receeivablle mannagemeent ,应应收账款管理理114,acccountss receeiv

14、ablle turrnoverr ,应收收账款周转率率,应收账款款周转次数115,acccretioon ,增殖殖116,acccrual basiss accoountinng ,应应计制会计,权责发生制制会计117,acccrued assett ,应计资资产118,acccrued expennse ,应应计费用119,acccrued liabiility ,应计负债债120,acccrued revennue ,应应计收入121,acccumulaated ddeprecciatioon ,累计计折旧122,acccumulaated ddivideend ,累累计股利123,acc

15、cumulaated eearninngs taax ,累累积盈余税,累积收益税税124,acccumulaation ,累积,累计125,aciid tesst rattio ,酸酸性试验比率率126,acqquiredd comppany ,被盘购公公司,被兼并并公司127,acqquisittion ,购置,盘盘购128,acqquisittion aaccounnting ,盘购会计计129,acqquisittion ccost ,购置成本130,acqquisittion ddecisiion ,购购置决策131,acqquisittion eexcesss ,盘购超超支132,a

16、cqquisittion ssurpluus ,盘购购盈余133,acrross-tthe-booard ,全面调整134,ACTT ,预交公公司税135,actt ,法案案,法规136,acttion ,起诉,诉诉讼137,acttive aaccounnt ,活动动账户138,acttive aassetss ,活动资资产139,acttivityy ,业务务活动,作业业140,acttivityy accoount ,作业账户141,acttivityy accoountinng ,作业业会计142,acttivityy ratiio ,业务务活动比率143,acttivityy var

17、iiance ,业务活动动量差异144,actt of bbankruuptcy ,破产法145,actt of ccompanny ,公司司法146,actt of GGod ,天灾,不可可抗力147,acttual ccapitaal ,实际际资本148,acttual vvalue ,实际价值值149,acttual wwage ,实际工资150,addded vaalue ,增值151,addded vaalue sstatemment ,增值表152,addded vaalue ttax ,增增值税153,addditionn ,增置置,扩建154,addditionnal deep

18、reciiationn ,附加加折旧,补提提折旧155,addditionnal paaid-inn capiital ,附加实缴资资本156,addditionnal taax ,附加加税157,adeequatee discclosurre ,充分分披露158,adjjunct accouunt ,附附加账户159,adjjustabble-raate boond ,可可调整利率债债券160,adjjustedd grosss inccome ,调整后收收益总额,调调整后所得总总额161,adjjustedd triaal ballance ,调整后试试算表162,adjjustinng

19、enttry ,调调整分录163,adjjustmeent ,调调整164,adjjustmeent acccountt ,调整账账户165,adjjustmeent boond ,调调整债券166,admministtrativve acccountiing ,行行政管理会计计167,admministtrativve buddget ,行政管理预预算168,admministtrativve exppense,行政管理费费用169,ADRR ,资产折折旧年限幅度度170,ad valorrem taax ,从价价税171,advvance ,预付款款,垫付款172,advvance cor

20、pooratioon taxx ,预交公公司税173,advvancess fromm custtomerss ,预收客客户款174,advvance to suupplieers ,预预付货款175,advventurre ,投投机经营,短短期经营176,advverse opiniion ,反面意见,否定意见177,advverse variaance ,不利差异异,逆差178,advvisoryy servvices,咨询服务179,afffiliatted coompanyy ,联营公公司180,afffiliattion ,联营181,aftter cllosingg triaal

21、ballance ,结账后试试算表182,aftter coost ,售售后成本183,aftter daate ,出出票后兑付184,aftter siight ,见票后兑付付185,aftter-taax ,税后后186,AGAA ,政府会会计师联合会会187,agee ,寿命命,账龄,资资产使用年限限188,agee alloowancee,年龄减免免189,agee anallysis ,账龄分析析190,ageency ,代理,代代理关系191,ageency ccommisssion ,代理佣金金192,ageency ffund ,代管基金193,ageenda ,议事日程程,备

22、忘录194,ageent ,代理商,代代理人195,agggregatte ballance sheett ,合并资资产负债表196,agggregatte inccome sstatemment ,合并损益表表197,AGII ,调整整后收益总额额,调整后所所得总额198,agiing off accoounts receiivablee,应收账款款账龄分析199,agiing scchedulle ,账龄龄表200,agiio ,贴贴水,折价201,agiiotagee ,汇兑兑业务,兑换换业务202,AGMM ,年度股股东大会203,agrreemennt ,协议议204,agrreem

23、ennt of partnnershiip ,合伙伙协议205,AICCPA ,美美国注册公共共会计师协会会206,AISS ,会计信信息系统207,alll capiital eearninngs raate ,资资本总额收益益率208,alll-incllusivee incoome coonceptt ,总括收收益概念209,alllocatiion ,分摊,分配配210,alllocatiion crriteriia,分配标标准211,alllotmennt,分配,拨付付分配数,拨拨付数212,alllowancce,备抵折让津贴213,alllowancce forr bad deb

24、tss ,呆账备备抵214,alllowancce forr deprreciattion ,折旧备抵账账户215,alllowancce metthod ,备抵法216,alll-purppose ffinanccial sstatemment ,通用财务务报表,通用用会计报表217,alppha riisk ,阿尔法风险险,第一种审审计风险218,alttered checkk ,涂改支支票219,altternattive aaccounnting methoods ,可可选择性会计计方法220,altternattive ppropossals ,替代方案案,备选方案案221,amaa

25、lgamaation ,企业合并并222,Ameericann Accoountinng Asssociattion ,美国会计学学会223,Ameericann depoositorry recceiptss ,美国国银行证券存存单,美国银银行证券托存存收据224,Ameericann Insttitutee of CCertiffied PPublicc Accoountannts ,美国注册会会计师协会,美国注册公公共会计师协协会225,Ameericann optiion ,美美式期权226,Ameericann Stocck Excchangee ,美国股股票交易所227,amoor

26、tizaation,摊销摊还228,amoortizeed cosst ,摊余余成本229,amoount ,金额,合合计230,amoount ddifferr ,金额不不符231,amoount ddue ,到到期金额232,amoount oof 1 ddollarr ,1元的的本利和233,anaalysiss ,分析234,anaalyst,分析师235,anaalyticcal reeview ,分析性检检查236,annnual aaudit ,年度审计计237,annnual cclosinng ,年度度结账238,annnual ggeneraal meeeting ,年度股

27、东东大会239,annnualizze ,按年年折算240,annnualizzed neet preesent valuee ,折算年年度净现值241,annnual rreportt ,年度报报告242,annnuity ,年金243,annnuity due,期期初年金244,annnuity in addvancee,预付年金金245,annnuity in arrrearss,迟付年金金246,annnuity methood of depreeciatiion ,年年金折旧法247,anttedatee ,填早日日期248,antticipaation ,预计,预列249,antt

28、i-dillutionn clauuse ,防防止稀释条款款250,antti-polllutioon invvestmeent ,消消除污染投资资251,antti-proofiteeering tax ,反暴利税252,antti-taxx avoiidancee ,反避税税253,antti-truust leegislaation ,反拖拉斯斯立法254,A/PP ,应付账账款255,APBB ,会计原原则委员会256,APBB Opinnion ,会计原则则委员会意见见书257,Appplicattion,申请,申请请书258,appplied overhhead ,已分配间接接费用

29、259,apppraisaal ,估价价260,apppraisaal cappital ,评估资本本261,apppraisaal surrplus ,估价盈余余262,apppraiseer ,估估价员,估价价师263,apppreciaation ,增值264,apppropriiated retaiined eearninngs ,已拨定留存存收益,已指指定用途留存存收益265,apppropriiationn ,拨款款,指拨经费费266,apppropriiationn accoount ,拨款账户留存收益分分配账户267,apppropriiationn budgget,拨款款预算

30、268,appprovall ,核定定,审批269,appprovedd accoount ,核定账户270,appprovedd bondd ,核定债债券271,A/RR ,应收账账款272,arbbitragge ,套套利,套汇273,arbbitragge traansacttion ,套利业务务,套汇业务务274,arbbitrattion ,仲裁,公公断275,ariithmettical errorr ,算术误误差276,arrm,s-llengthh pricce ,正常价格,公正价格277,arrm,s-llengthh trannsactiion ,一臂之隔隔交易,正常常交易

31、278,ARRR ,会计收收益率279,arrrears,拖欠,欠款款迟付280,arrrestmeent ,财财产扣押281,Autthur AAndersson & Co. ,约瑟?安安德森会计师师事务所,安安达信会计师师事务所282,artticle ,文件条条文,合同条条款283,artticless of iincorpporatiion,公司司章程284,artticless of ppartneershipp ,合伙契契约285,artticulaate ,环环接286,artticulaated cconceppt ,环接接观念287,arttificiial inntelli

32、igencee ,人工智智能288,ASBB ,审计准准则委员会289,ASEE,美国股票票交易所290,Asiian Deeveloppment Bank ,亚洲开发发银行291,Asiian doollar ,亚洲美元元292,askking pprice ,索价,卖方报价293,asssessedd valuue ,估定定价值294,asssessmeent,估定,查定定特别税捐,特别摊派税税捐295,assset ,资资产296,assset coover ,资产担保保,资产保证证297,assset deepreciiationn rangge ,资产产折旧年限幅幅度298,asss

33、et-liiabiliity viiew ,资资产负债观念299,assset quualityy ,资产质质量300,assset reetiremment ,资产退役役,资产报废废301,assset reevaluaation ,资产重估估价302,assset sttrippiing ,资产剥离,资产拆卖303,assset sttructuure ,资资产结构304,assset tuurnoveer ,资产产周转率305,assset vaaluatiion ,资资产计价306,asssignmeent off accoounts receiivablee ,应收账账款转让307,

34、asssociatted coompanyy ,联属属公司,附属属公司308,Asssociattion oof Govvernmeent Acccountting ,政府会计师师协会309,asssumed liabiility ,承担债债务,承付债债务310,AT ,税后311,at cost ,按成本312,at par ,按票面额额,平价313,at sightt ,见票票兑付,即期期兑付314,atttachedd accoount ,被查封账户户315,atttachmeent ,扣押,查封封316,atttest,证明,验证证317,atttestattion ,证明书,鉴定书3

35、18,auddit ,审核,审计计319,audditabiility ,可审核性性320,auddit coommitttee ,审审计委员会321,auddit cooveragge,审计范范围322,auddited finanncial stateement ,审定财财务报表,审审定会计报表表323,auddit evvidencce,审计计证据,审计计凭证324,Auddit Guuides ,审计指指南325,audditingg,审计审计学326,audditingg procceduree ,审计程程序327,audditingg proccess,审审计过程328,auddi

36、tingg stanndard ,审计标标准,审计准准则329,Audditingg Stanndardss Boarrd,审计准准则委员会330,Audditor,审计员,审计师331,audditor generral,审审计主任,总总审计332,auuditorr,s leegal lliabillity ,审计师法法律责任333,auuditorr,s oppinionn ,审计计师意见书334,auuditorr,s reeport ,审计计师报告,查查账报告335,auddit prrogramm ,审计工工作计划336,auddit reeport ,审计报告告337,auddi

37、t riisk ,审审计风险338,auddit saamplinng ,审计计抽样339,auddit sooftwarre ,审计计软件340,auddit teest,审计计抽查341,auddit trrail,审计脉络,审计线索342,auddit woorkingg papeer ,审计计工作底稿343,autthorizzed caapitall stocck ,核核定股本,法法定股本344,auttomateed cleearingg housse ,自动动票据交换所所345,auttomateed telller mmachinne ,自动动取款机346,auttomatii

38、c traansferr servvice ,自动转账服服务347,avaailablle assset ,可可用资产348,avaailablle invventorry ,可用用存货349,aveerage balannce ,平平均余额350,aveerage colleectionn periiod ,平平均收款期351,aveerage cost,平均成本352,aveerage-cost methood ,平均均成本法353,aveerage invenntory ,平均存存货,平均库库存354,aveerage life ,平均寿寿命,平均使使用年限355,aveerage pa

39、ymeent peeriod (of aaccounnts paayablee) ,应付付账款平均付付款期356,aveerage rate of reeturn ,平均收益益率357,aveeragess ,股票价价格平均指数数358,avooidablle cosst ,可避避免成本359,bacck chaarge ,欠费费用360,bacck datte ,倒倒填日期,填填早日期361,baccked bbill ,背书票据362,bacck-endd loadd,后期负担担363,baccker,票据担保人人财务支持人人364,baccklog depreeciatiion ,欠欠提

40、折旧365,bacck ordder ,欠欠交订货366,bacck payy ,欠付工工资367,bacck taxx ,欠交税税款368,bacck-to-back crediit ,对开开信用证369,bacck-to-back loan,对销贷款370,bacck warrdatioon ,倒价价371,bacckwardd inteegratiion ,逆逆向合并372,badd checck ,空头头支票373,badd debtt ,呆账账,呆账账户户374,badd debtt accoount ,呆账账户375,badd debtt expeense ,呆账费用376,bad

41、d debtt ratiio ,呆账账比率377,badd debtt recoovery ,呆账收回回378,baiilmentt ,寄销销,寄托379,baiilout ,抽资380,baiilout periood ,投资资返还期381,ballance,余额平衡382,ballance budgeet ,平衡衡预算383,ballance due ,结欠余额384,ballance fund ,平衡基金金385,ballance of acccountt ,账户余余额386,ballance of paaymentt ,国际收收支差额387,ballance of reetaineed

42、 earrningss ,留存收收益余额388,ballance sheett ,资产负负债表389,ballance sheett accoount ,资产负债表表账户390,ballance sheett anallysis ,资产负债债表分析391,ballance sheett audiit ,资产产负债表审计计392,ballance sheett datee ,结账日日期393,ballance sheett ratiio ,资产产负债表比率率394,ballance sheett totaal ,资产产负债表总额额395,ballloon paymeent ,漂漂浮式付款396,

43、bannk ,银行行397,baank(err,s) aaccepttance ,银行行承兑,银行行承兑汇票398,bannk ballance ,银行存款款余额399,bannkbookk ,存折400,bannk chaarge ,银行手续费费401,bannk cheeckingg accoount ,银行支票票账户,银行行活期存款账账户402,bannk connfirmaation ,银行证明明信函403,bannk creedit,银行信用,银行信贷404,bannk cusstody ,银行保险险库405,bannk draaft,银行行汇票406,bannker,银行家银行40

44、7,bannk faiilure ,银行倒闭闭408,bannk loaan ,银行行贷款409,bannk oveerdrafft,银行透透支410,bannk recconcilliatioon staatemennt,银行行对账单,银银行存款调节节表411,bannk refferencce,银行征征信信函412,bannk runn ,银行挤挤兑413,bannkrupttcy ,破破产414,bannkrupttcy acct ,破产产法415,bannkrupttcy coost ,破破产成本416,bannkrupttcy coourt ,破产法院417,bannkrupttcy

45、 prredicttion,破破产判断418,Bannkrupttcy Reeform Act oof 19778 ,19978年破产产改革法419,bannk traansferr ,银行行汇兑业务,银行转账业业务420,barrgain,合同,谈判判廉价货421,barrgain moneyy,定金422,barrgain purchhase ooptionn,承租人优优先购置权423,barrgain renewwed opption,承租人优先先续租权424,barrgain sale ,廉价销售售425,barrometeers ,经济晴雨表表,经济指标标426,barrometeers sttock,晴晴雨表股票427,barrter ,以货易货428,barrter ttransaactionn ,易货业业务429,