财会英语词典.pdf

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1、A 部A A A 美国会计学会A b a cu s 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 p a r超过票面价值above the lin e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

2、 value 绝对值absorb摊配，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acceptance承兑已承兑票据验收acceptance bill 承兑票据acceptance reg

3、ister承兑票据登记簿acceptance sampling 验收抽样access tim e存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account账户，会计科目账筋，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account

4、ants legal liability 会计师的法律责任accountants 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 会计控缶accounting convention会计常规，会计惯例accounting corporation 会计

5、公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会七卜要素accounting entity会计主体，会计个体accounting entry 会计分录accounting equation 会+卜等式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

6、harmonization 会计协调化accounting identity 会计恒等式accounting income 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t 卜法规accounting manual 会计手册accounting objective 会+卜目 标accounting period 会计期accounting

7、policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原贝ljAccounting 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 R eview 会计评论accounting rules 会计规则Accounting Series R

8、elease 会计公告文件accounting service 会计月艮务accounting software 会计软件accounting standard会计标准，会计准则accounting standardization 会计机;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

9、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 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 collec

10、tion period 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accounts 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M 带!J会if,权责发生制J会ifaccrued asset应计资产accrued expense 应计费用accrued liability 应计负债accru

11、ed revenue 应计收入accumulated depreciation 累计折I日accumulated dividend 累计股利accumulated earnings ta x 累积盈余税，累积收益税accumulation 累积，累计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 1 卜acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition

12、surplus 盘购盈余across-the-board 全面调整A C T预交公司税a ct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activity 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 G o d天灾，不可抗力actual capital 实际资本actual value实际价值actu

13、al w age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I日，补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附 力 口 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 balanc

14、e 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 expense 行政管理费用A D R 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

15、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售后成木after date出票后兑付after sight见票后兑付after-tax 税后A G A 政府会计师联合会a g e 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agenc

16、y 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A G I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 schedule 账龄表agio贴水，折价agiotage汇兑业务，兑换业务AG M 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A IS 会计信息系统

17、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 c

18、heck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 也合并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 Certified Public 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

19、所amortization摊销摊还amortized cost 摊余成本amount金额，合计amount differ金额不符amount d u e 到期金额amount of 1 dollar 1 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annualize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 d

20、 u e 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 I日法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anti-trust legislation 反拖拉斯立法A/P 应付账款A PB 会计原则委员会APB O p in io n 会计原则委

21、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 budget 拨款预算approval核定，审批approved account核 定 贝 长 户appro

22、ved 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A R R 会计收益率arrears拖欠，欠款迟付arrestment财产扣押Authur Anderson&C o.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，合同条款articles of incorporation 公司章程article

23、s of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能A SB 审计准则委员会A SE 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资产折旧年限幅度asset-liability view 资

24、产一负债观念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 Government Accounting 政府会计师协会assumed liability承担债务，承付债务A T 税后at

25、cost按成本at p a r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 G u id e s 审计指南auditing审计审计学auditing procedure 审计程序auditing p

26、rocess 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审计工作计戈ijaudit 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 trail

27、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av

28、erage inventory平均存货，平均库存average life 平均寿命，平均使用年限average payment period(of accounts 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B 部back charge欠费费用backdate倒填日期，填早日期backed b ill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I口back order欠交订货back p ay欠付工资

29、back ta x 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 侄 ij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 d u

30、 e 结欠余额balance fund平衡基金balance of 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

31、款bank银行bank(er,s)acceptance银行承兑,银行承兑汇票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 r

32、eference银行征信信函bank ru n 银行挤兑bankruptcy 破产bankruptcy 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 1978 1978 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

33、售barometers经济晴雨表，经济指标barometers stock晴雨表股票barter以货易货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 proc

34、essing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 Symbolic Instruction Code基础语言，初学者通用符号指令语言be

35、ginning balance 期初余额beginning inventory 期初存货bellwether security领头证券，龙头证券below p a r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

36、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b id 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b ill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:f艮关单bill of exchange 汇票bill of ladin

37、g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 receivable 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

38、股票blue-sky law s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board 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

39、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 贝 长 员bookkeeping簿记，记账簿记学book of final entry终结分录账簿book of orginal entry原始分录账簿book profit账面利润，账面盈利b

40、ook 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borrowing借贷，借款borrowing power 借款能力bottom lin e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 nam e牌号名称，商标名称breach of contract违约，违反合同b

41、reach 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-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 dow n入次页，过次页brought forward 承前页budget预算budget

42、ary 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busi

43、ness 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 也风险business segment 企业分部business 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C 部C A 特许会计师cable tra

44、nsfer 电汇calculation 计算calculator 计算器calendar y e a r日历年度ca ll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call 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

45、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 allowance 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 m odel资本性资产计价模型capital authorized额定资本，法定资本capital budg

46、et 资本预算capital co st资本成本capital deficit 资本亏细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 investment 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cap

47、ital 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 lin e资本市场贝塔风险线capital outlay 资本支出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

48、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carryi

49、ng 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 accounting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现金亏纳cash disbursement journal

50、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-expenditure ratio 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cashier.s check 银行本票cash in transit 在途现金cash jou