会计词典(中英文对照).pdf

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1、abasketofcurrencies一揽子货币，一篮子货币A/C payee only只可转帐abacus算盘abandonedproperty废弃财产abandonedproperty option财产废弃选择权abandonmentcharge报废支出，废弃费用abandonmentoption放弃选择权abandonment value废弃价值abatement claim减价要求ABCinventorysystemABC 存货制度abilitytobearcriterion承受能力,承受能力标准abnormal cost非正常成本abnormaldepreciation非正常折旧ab

2、normal 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abnormalrateofreturn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abovetheline经常项目,线上项目损益表abovethe-lineexpenditure经常项目支出,线上项目支出损益表above-

3、thelinereceipt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absoluteacceptance无条件承兑absoluteassignment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absoluteendorsement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 pegsyste

4、m绝对联系汇率制absoluteinheritance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absolutesubscription确定条件的募集absolute title绝对产权absolute total loss实际全损absolute value error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absorbedov

5、erheads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 posting过账分录表abstract of title产权证明,产权说明书abstracts概要,摘要accelerateddebtmaturity提前还债期限acceleratingpremium累进奖金acceptabil

6、ity test可接受性测试acceptableauditrisk可接受审计风险acceptablequalitylevel可接受质量水平acceptance承兑，认付acceptancepayable应付承兑票据acceptanceagreement承兑契约acceptanceandguarantee承诺与保证acceptance bank承兑银行acceptancebyintervention参与承兑，参加承兑acceptancecertificate验收证明acceptance charge承兑费1acceptancecommission承兑手续费,承兑佣金acceptancecondi

7、tion承兑条件acceptance credit承兑信用acceptancedeclaration承兑申报单acceptance fee承兑手续费acceptanceforhonour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acceptanceinspection验收acceptance letter ofcredit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acceptancematurity承兑票据到期日acceptancematurity reco

8、rd承兑汇票到期记录acceptanceofengagement接受委托acceptance period承付期acceptancereceivable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acceptingrateofexchange外汇承兑率acceptor承兑人银行,接受人契约access存取access capabi

9、lity存取能力access control存取控制accesscontrolverification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 healthplan意外和健康保障计划accidentdeathbenefit意外死亡赔偿金，工伤死亡抚恤金accident insurance意

10、外事故险，意外险accommodatingbank通融银行accommodationallowance住宿津贴accommodation bill通融票据accommodationdraft通融汇票accommodationendorsement通融背书accommodationendorser通融票据背书人accommodationkite空头支票，欠单accommodationnote通融票据accommodationparties通融票据关系人accommodationpurchase优惠采购accommodationrisk通融险accommodator资金融通者，贷款人accorda

11、ndsatisfaction和解和清偿，应允和清偿account账户,会计科目account analysis账户分析accountanalysisapproach账户分析法account balance账户余额account chart会计科目表accountclassification账户分类accountclosingmethod账结法accountclosingprocedure结账程序,结账手续account code账户编号，会计科目编号account days放账日期account distribution账户分配account due到期账款account executive客

12、户主管account flow chart账户流程图account form账户格式,账户式accountformbalance 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,账户编号2accountoftheexchequer国库账account paid付讫accountpayablemaster file应付账款主档案account payee收款人账户a

13、ccount receivableprogramme收账程序account sales承销清单,销售清单account settled结算,已结清账目account title会计科目，账户名称account transfer转账科目accounttransfermemo转账通知单accountability经管责任，问责性accountabilityapproach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accountancyservice会计事务,会计服务accountant会计人员

14、，会计师accountant general总会计师，会计长accountantincharge会计主管，主办会计accountantscertificate会计师证明书accountants fee会计师费accountantshandbook会计师手册accountants report会计师报告accountantsresponsibility会计师职责accounting会计accounting activity会计工作,会计业务accountingadjustment账务调整accounting affairs会计事务accountingalternatives备选会计方法accou

15、ntingapproach会计方法accounting archives会计档案accountingassumption会计假设accounting base会计基础accountingbasedon shift分班核算accountingbasedon 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accountingbycounter柜组核算accounting centre核算中心accountingchanges会计变更accounting check会计检查，会计稽核，会计校验accounting choic

16、e会计选择accounting clerk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accountingconsultancy会计咨询accounting control会计控制,会计管理accountingconvention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accountingdepartment会计部,会计处，会计科accou

17、ntingdisclosure会计披露，会计揭示accountingdisplayboard核算牌,核算板accounting division会计部门accounting doctrine会计学说,会计信条accountingdocument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accountingequation会计等式accounting error会计差错accountingestimate会计估计accounting ethics会计职业道德,会计专业道德ac

18、counting event会计事项accountingevidence会计凭证accountingevolution会计演进,会计演变accountingexpertise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accountingforincome tax所得税会计accountingforinventory存货会计accounting for jointventure合资企业会计,合营会计3accountingformerger合并会计accounting formula会计公式ac

19、counting 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accountingguidelines会计指南,会计指引accountinghistoriography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accountinginformation会计信息,会计资讯accounting item账项,账目accountinglanguage会计语言accounting law会计法accountinglegislation会计

20、立法accountingliterature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accountingmeasurement会计计量accountingmechanism会计机制accounting method会计方法accounting model会计模式accountingobjective会计目标accounting officer会计主任,会计主管accountingorganisation会计组织accounting period会计期间,会计报告期accountingpersonnel会计人员accoun

21、tingphilosophy会计哲学accounting policy会计政策accountingpolicychange会计政策变更accountingpostulate会计假设,会计假定accounting practice会计实务,会计惯例,会计师事务所accountingprinciples会计原则，会计原理accountingprocedure会计程序accounting process会计处理程序,会计过程accountingprofession会计职业，会计专业,会计行业accounting profit会计利润accountingprogramme记账程序accounting

22、rate ofreturn会计报酬率accounting ratio会计比率,财务比率accounting record会计记录,会计簿籍accountingreference date会计参照日accountingreference period会计参照期间accounting reform会计改革accountingregulation会计法规，会计规范accounting report会计报告,会计报表accountingrepresentation会计反映accountingresponsibility会计责任accounting routine会计程序accounting rule会

23、计规则accounting service会计服务accountingsoftware会计软件accountingsoftware package会计软件包accounting staff会计工作人员accountingstatement会计报表accountingsupervision会计监督accounting system会计制度，会计系统accountingtechnique会计技术accounting tems会计术语accountingterminology会计名词，会计术语accounting theory会计理论accountingthoughts会计思想accountingt

24、reatment会计处理accounting trend会计趋势,会计动态accounting unit会计单位,账务处理单位accountingvaluation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accountspayableledger应付账款总账,应付账款分类账accountspayableperiod应付账款期accountspayableregister应付账款登记簿accounts prepaid预付账款,预付货款accounts

25、 receivable4应收账款accounts receivableledger应收账款总账,应收账款分类账accounts receivableperiod应收账款期accounts receivableturnover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accrediting 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 accountingmodel应计会计模式

26、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accrueddepreciation应计折旧accrued dividend应计股利accrued expense应计费用accrued income应计收益accruedinterestpayable应计未付利息accruedinterestreceivable应计未收利息accrued item应计项目accr

27、ued 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accruedpensioncost应计养老金成本accrued profit应计利润accruedreceivables应计未收款项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accumuateddividend累计股利accumulatedamortisation累计摊销,累积摊销accumulatedapportionment累计分配,累积

28、分配accumulated cost累计成本,累积成本accumulated deficit累计亏损，累积亏损accumulateddepletion累计折耗,累积折耗accumulateddepreciation累计折旧;累积折旧accumulatedearnings累计收益accumulated error累计误差accumulated fund累积基金accumulatedincome累计收益accumulated profit累计利润5B ShareB 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back

29、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backto-backcredit相对信用;转接式信用;背对背信用back-toback loan易币贷款backtrack search追踪查找backup后备;后援back-up copy副本backup diskette后备软盘backwardintegration反向兼并

30、backwardsupervision反向监控backward tracing反向追踪backwardation延期交割费badanddoubtfulloans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 recovery坏账收回bad debt write-off坏账冲销baddebtsrecovered a

31、ccount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bailoutpaybackmethod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;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bea

32、r 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 arbitrage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 o

33、f estimate估价单bill of exchange汇票billofexportorimport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 allocation整笔拨款blue-chipcorporation蓝筹公司board lot手bond indenture债券信托契约bond insurance债券保险bondedindebtedness担保债务bonded stor

34、e保税仓库；保税物料bonus share红股6book debt账面债务bookkeepingprocedure记账程序borrowing plan借款计划boughtandsoldnote买卖单据branchbankaccount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7cable confirmation电报确认书cable credit电传信用证cable draft电汇汇票cable order电报订货；电表订单cable rate电汇汇率cable transfer电汇ca

35、ll 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 loading生产能力负荷capitaladequacyratio资本充足率capitaladjustmentaccount资本调整帐户capital appra

36、isal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cargoinsurancerate货物保险费率carried interest附带权益carryback of loss亏损转回carrying amount账面金额cash 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cashcollectionbasis收付实现制cashdistributionrat

37、e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 theftloss意外事故及盗窃损失casualty insurance灾难保险casualtyinsuranceproceeds意外险收入central bank中央银行central bank rate中央银行贴现率centralclearinghouse结算中心centralclearingsystem中央结算制度；集体交收系统certificateofcompliance合约完成证明书certificateofdep

38、osit存款单certificateofexemption豁免证明书certificateofindebtedness国库券；借据cessationofbusiness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check 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circularforconfirmation通函确认ci

39、rcularletterofcredit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classificationofaccounts帐户分类；会计科目分类claused 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codeofbankingpractice银行营运守则coefficient-normcosting定额成本法collateral note附担保品期票collec

40、tion收账collection method收付实现制columnar journal多栏式日记账commercialaccounting商业会计commercial invoice商业发票commission income8佣金收入committed cost约束成本commodityfundturnover商品资金周转率commoncostallocation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current value现

41、值customers account应收账款cyclical variation循环变动9daily 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 file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 ticke

42、t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debitcreditbookkeeping借贷记账法debt instrument债务票据debt mortgage抵押债务debt-adjusting债务调整debtstoassetsratio负债对资产比率decentralisedaccounting分权制会计decimal system十进制declarationofdividend分派股息公告declared value设定价值declining balance余额递减decrement减值ded

43、uctible 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 debit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deliverybyinstalment分期交

44、货demand draft即期汇票demutualisation股份化；股份制；将会员制转为股份制departmentalaccounting部门核算departmentalcosting部门成本计算departmentalexpense部门费用depletable asset折耗资产;递耗资产deposit存款;保证金；定金;押金deposit rate存款利率deposit slip存款单deposittakingcompany接受存款公司deprecationexpense折旧费用depreciated cost折余成本depreciation period折旧期限deregulatio

45、n放宽管制design fee设计费用desiredendinginventory预期期末存货detailed audit详细审计determinableincome固定收益developmentexpense开发费用dialy cash balance每日现金余额differential cost差量成本differential duties差别关税differentialfixedcost差量固定成本diminishing asset递耗资产diminishing return报酬递减direct clearing直接结算direct expense直接费用direct material直

46、接材料directoutofpocketcosts直接付现成本;直接支付成本direct quotation直接报价direct subsidy直接补贴directory file目录文件disbursementinsurance船舶费用保险disbursementvoucher付款凭证disclosureofinterest权益披露discount on bond债券折价discount operation贴现操作discountedcashflow折现现金流量discounted payback10method折现回收期法discretionaryvariable cost酌量变动成本di

47、scriminantanalysis差别分析;判别分析法dishonouredcheque拒付支票disposablepersonal income个人可支配收益disposaloffixedasset固定资产清理；固定资产变卖distorted income不真实收益distress price处理价distribution in kind实物分派；实物分配distributor经销商diversificationofrisk风险分散dividend in kind实物股利dividend option股利期权dividend paid已付股利dividend yield股息率documen

48、t文件；凭证documentaryacceptance跟单承兑documentary draft跟单汇票dollar overhang美元过剩domestic loan国内放款domestic share内资股dormant asset闲置资产double entry复式记账doublecheck双重核对doubtfuldebtsprovision呆账准备;坏账准备downsidepricemovement价格走低drawononescredit凭信用借款drawee bank付款银行drought reserve财务困难准备金dual pricing双重定价法due on demand活期；

49、即期dutiable article应课税商品duty of secrecy保密责任duty paid certificate完税凭证dynamic ratio动态比率11earmarked loan专用贷款earning power盈利能力；收益能力earnings per share息税前利润earnings reinvested再投资收益earnings test收益测试economicaccounting经济核算economic appraisal经济评估economicdepreciation经济折旧economic value经济价值effective cost实际成本effect

50、ive exchangerate实际汇率effective tax rate实际税率effectiveness audit效用审计efficient portfolio有效投资组合electronicdataprocessing电子数据处理eligible commercialpaper有效商业票据elimination entry抵销分录employeebenefitspayable应付福利费employeeliabilityinsurance职工伤亡保险employee pension职工养老金employeeretirement fund职工退休基金employeeshareoption