会计英语单词·词汇·中英对照(全本) (2).xls

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1、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减免冲销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,

2、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acceptanceacceptance bill承兑票据acceptance register承兑票据登记簿acceptance samplin

3、g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账户,会计科目账簿,报表账目,账项记账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accountants legal liability会计师的法律责任accountants

4、 report会计师报告accountants responsibility会计师职责account form账户式,账式Accounting会计会计学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accoun

5、ting 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

6、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 prin

7、ciple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a

8、ccounting 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会计制度会计系统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

9、 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 aging schedule 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account

10、s 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

11、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act

12、ivity 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a

13、dditional 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 expens

14、e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aft

15、er 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 schedu

16、le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分配,拨付分配数,拨付数allowance备抵折让津贴allowance for bad debts呆账备抵allowance for depreciation折旧备

17、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 Cert

18、ifiedPublic 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摊销摊还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 dollar1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ann

19、ualize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ant

20、i-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拨款账户留存收益分配账户appropriation

21、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拖欠,欠款迟付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,

22、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估定,查定特别税捐,特别摊派税捐asset资产asset cover资产担保,资产保证asset depreciation range

23、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 liabi

24、lity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审计审计学auditing procedure审计程序

25、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auditors legal liability审计师法律责任auditors opinion审计师意见书auditors 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 tra

26、il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

27、inventory平均存货,平均库存average life平均寿命,平均使用年限average payment period(ofaccounts 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票据担保人财务支持人backlog depreciation欠提折旧back order欠交订货back pay欠付工资back tax欠交税款bac

28、k-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余额平衡balance budget平衡预算balance due结欠余额balance fund平衡基金balance of

29、 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(ers)acceptance银行承兑,银行承兑汇

30、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银行家银行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b

31、ankruptcy 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 of 19781978年破产改革法bank transfer银行汇兑业务,银行转账业务Bargain合同,谈判廉价货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

32、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承

33、担,负担卖空者,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 SymbolicInstruction 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

34、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效益,利益福利金,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

35、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买价投标bid bond投标保证金bid price买方出价,买价投标价格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汇票,票据通知单,清单账单,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 receivab

36、le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b

37、oard of trade同业公会,商会Bond债券保证书,保证金忠诚保证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

38、债券收益率bonus奖金,红利bonus issue发行红利股Book账簿账面的记账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簿记,记账簿记学book of final entry终结分录账簿book of original 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borrowi

39、ng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

40、-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

41、Bull买空买空者,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商业,工商业企业经营,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

42、 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buyers 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CA特许会计师cable transfer电汇calculation计算calculator计算器calendar year日历年度call期前偿还,期前兑回催交股款买方期权callable bond可提前兑回债券callable preferred stock可提前兑回优先股ca

43、ll 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生产能力偿债能力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 allowa

44、nce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 inves

45、tment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

46、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

47、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置存价值抵押品价值carry over结转下期扣减,移后扣减结转库存,滚存量CASB成本会计准则委员会Cash现金兑现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 accountin

48、g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现金流转现金流量cash flow statement现金流转表,现金流量表cash-flow to capital-expenditureratio

49、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cashiers 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

50、 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 equivalent coefficient确定等值系数certificate of capitalverification验资证明书cert