财务会计与科目管理知识分析中英文对照(共57页DOC).docx

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2、,absolute insolvency ,绝对无力偿付15,absolute priority ,绝对优先求偿权16,absolute value ,绝对值17,absorb ,摊配,转并18,absorption account ,摊配账户,转并账户19,absorption costing ,摊配成本计算法20,abstract ,摘要表21,abuse ,滥用职权22,abuse of tax shelter ,滥用避税项目23,ACCA,特许公认会计师公会24,accelerated cost recovery system ,加速成本收回制度25,accelerated depre

3、ciation method ,加速折旧法,快速折旧法26,acceleration clause ,加速偿付条款,提前偿付条款27,acceptance,承兑已承兑票据验收28,acceptance bill ,承兑票据29,acceptance register ,承兑票据登记簿30,acceptance sampling,验收抽样31,access time ,存取时间32,accommodation ,融通33,accommodation bill ,融通票据34,accommodation endorsement ,融通背书35,account,账户,会计科目账簿,报表账目,账项记账

4、36,accountability ,经营责任,会计责任37,accountability unit ,责任单位38,Accountancy ,会计杂志39,accountancy ,会计40,accountant ,会计员,会计师41,accountant general ,会计主任,总会计42,accounting in charge ,主管会计师43,accountant,s legal liability ,会计师的法律责任44,accountant,s report ,会计师报告45,accountant,s responsibility ,会计师职责46,account form

5、,账户式,账式47,accounting,会计会计学48,accounting assumption ,会计假定,会计假设49,accounting basis ,会计基准,会计基本方法50,accounting changes ,会计变更51,accounting concept ,会计概念52,accounting control ,会计控制53,accounting convention ,会计常规,会计惯例54,accounting corporation ,会计公司55,accounting cycle ,会计循环56,accounting data ,会计数据57,accounti

6、ng doctrine ,会计信条58,accounting document ,会计凭证59,accounting elements ,会计要素60,accounting entity ,会计主体,会计个体61,accounting entry ,会计分录62,accounting equation ,会计等式63,accounting event ,会计事项64,accounting exposure ,会计暴露,会计暴露风险65,accounting firm ,会计事务所66,Accounting Hall of Fame ,会计名人堂67,accounting harmonizati

7、on ,会计协调化68,accounting identity ,会计恒等式69,accounting income ,会计收益70,accounting information ,会计信息71,accounting information system ,会计信息系统72,accounting internationalization ,会计国际化73,accounting journals ,会计杂志74,accounting legislation ,会计法规75,accounting manual ,会计(Ji)手册76,accounting objective ,会计目(Mu)标77

8、,accounting period ,会(Hui)计期78,accounting policies ,会计政策79,accounting postulate ,会计假设80,accounting practice ,会计实务81,accounting principle ,会计原则82,Accounting Principle Board ,会计原则委员会83,accounting procedures ,会计程序84,accounting profession ,会计职业,会计专业85,accounting rate of return ,会计收益率86,accounting record

9、s ,会计记录,会计簿籍87,Accounting Review ,会计评论88,accounting rules ,会计规则89,Accounting Series Release ,会计公告文件90,accounting service ,会计服务91,accounting software ,会计软件92,accounting standard ,会计标准,会计准则93,accounting standardization ,会计标准化94,Accounting Standards Board ,会计准则委员会(英)95,Accounting Standards Committee ,会

10、计准则委员会(英)96,accounting system,会计制度会计系统97,accounting technique ,会计技术98,accounting theory ,会计理论99,accounting 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

11、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,acco

12、unts 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 divide

13、nd ,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1

14、33,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(Huo)动量差异144,act of bankruptcy ,破产(Chan)法145,act of com

15、pany ,公司(Si)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,ad

16、equate 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,admini

17、strative 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

18、,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

19、 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,agreem

20、ent ,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,分配,拨付分配数,拨付数212,allowance,备抵折让津贴213,allowance for bad debts ,呆账备抵214,allowance fo

21、r 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(Xian),第一种审计风险218,altered check ,涂改(Gai)支票219,alternative accounting methods ,可选择性会计(Ji)方法220,alternative proposals ,替代方案,备选方案221,amalgamation ,企业合并222,American Accounting Associatio

22、n ,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,摊销摊还228,amortized cost ,摊余成本229,amount ,金额,合计230,amount differ ,金额不符231,amount due

23、,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,annu

24、ity 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

25、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,appropri

26、ation account ,拨款账户留存收益分配账户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 transac

27、tion ,一臂之隔交易,正常交易278,ARR ,会计收益率279,arrears,拖欠,欠款迟付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

28、则委员会289,ASE,美国股票交易所290,Asian Development Bank ,亚(Ya)洲开发银行291,Asian dollar ,亚洲(Zhou)美元292,asking price ,索价,卖(Mai)方报价293,assessed value ,估定价值294,assessment,估定,查定特别税捐,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

29、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,ass

30、umed 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

31、,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,审计审计学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,

32、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

33、 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 li

34、fe ,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(Qi)负担363,backer,票据(Ju)担保人财务(Wu)支持人364,backlog depreciation

35、,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 re

36、covery ,呆账收回378,bailment ,寄销,寄托379,bailout ,抽资380,bailout period ,投资返还期381,balance,余额平衡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 accoun

37、t ,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

38、 ,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,银行家银行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

39、,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417,bankruptcy prediction,破产判断418,Bankruptcy Reform Act of 1978 ,1978年破产改革法419,bank transfer ,银行汇兑业务,银行转账业务420,bargain,合同,谈判廉价货421,bargain money,定金422,bargain purchase option,承租人优先购置权423,bargai

40、n renewed option,承租人优先续租权424,bargain sale ,廉价销售425,barometers ,经济晴雨表,经济指标426,barometers stock,晴雨表股票427,barter ,以货易货428,barter transaction ,易货业务429,base ,基数430,base period ,基期431,base price ,基价432,base rate ,基础利率433,base stock ,基础存量434,BASIC ,基础语言435,basic earnings per share ,每股基础收益436,basis ,基准437,b

41、asis of accounting ,会计基准,会计方法438,basis of taxation ,计税基准439,basis point ,基点440,basket purchase ,整套采购,总价采购441,batch costing ,分批成本(Ben)计算法442,batch processing ,分批(Pi)处理,分批数据处理443,B/D ,过(Guo)次页444,B/E,汇票445,BE analysis ,损益分界分析,保本分析446,bear,承担,负担卖空者,空头447,bearer ,持票人448,bearer bond ,不记名债券449,bearer draf

42、t ,不记名汇票450,bear interest ,附息,负担利息451,bear market ,熊市,下跌行情452,bear squeeze ,榨空头453,beating the market ,战胜股市454,before-separation cost ,分离前成本455,before-tax income,税前收益456,Beginners All-purpose Symbolic Instruction Code ,基础语言,初学者通用符号指令语言457,beginning balance ,期初余额458,beginning inventory ,期初存货459,bellw

43、ether security ,领头证券,龙头证券460,below par ,低于票面价值461,below the line ,线下项目462,beneficial interest,受益人权益463,beneficial owner ,受益权人464,beneficiary ,受益人,受款人,受赔人465,benefit,效益,利益福利金,津贴466,benefit-cost analysis ,效益成本分析467,benefit-cost ratio ,效益成本比率468,benefit fund ,福利基金469,benefit in kind ,实物福利470,benefit sy

44、stem ,职工福利制度471,best-efforts agreement ,证券尽力推销协议472,beta coefficient ,贝塔系数473,beta risk ,贝塔风险,第二种类型误差474,betterment ,改造投资,改造工程投资475,B/F ,余额承前476,Bias,偏差,偏向性477,bid ,买价投标478,bid bond ,投标保证金479,bid price,买方出价,买价投标价格480,big bath ,巨额冲销481,Big Board ,大证券交易所482,Big Five ,五大会计师事务所483,bill,汇票,票据通知单,清单账单,发货票

45、484,billing ,开发票,开账单485,billing clerk ,开票员486,bill of entry ,报关单487,bill of exchange ,汇票488,bill of lading ,提货单,提单489,bill of materials ,用料单490,bill of sales ,销货清单,卖据491,bills payable ,应付票据492,bills receivable ,应收票据493,B/L ,提货单494,black market ,黑市495,black money ,黑钱496,blank bill of lading ,不记名提货单497,blank check ,空白支票498,blank endorsement ,不记名背书499,blanket mortgage ,总括抵押500,blanket order ,总括订货单501,blanket price ,总括价格502,blind