会计英语词汇大全2万条(词典级)
标准会计英语词汇大全(完整)
标准会计英语词汇大全(完整)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 ①减免②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,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 ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 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 "①账户,会计科目②账簿,报表③账目,账项④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"accountant,s legal liability " 会计师的法律责任"accountant,s report "会计师报告"accountant,sresponsibility " 会计师职责account form "账户式,账式"accounting ①会计②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accounting 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 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 principle 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" accounting 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 ①会计制度②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 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 collection 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 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additional 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 expense 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after 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 schedule 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 earningsrate 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 "①分配,拨付②分配数,拨付数" allowance ①备抵②折让③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 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 Certified PublicAccountants "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 ①摊销②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 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 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anti-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 ①拨款账户②留存收益分配账户appropriation 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 "①拖欠,欠款②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,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 "①估定,查定②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 Government Accounting 政府会计师协会assumed liability "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 ①审计②审计学auditing procedure 审计程序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" "auditor,s legalliability " 审计师法律责任"auditor,s opinion "审计师意见书"auditor,s 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 trail "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 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 ①票据担保人②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back-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 ①余额②平衡balance budget 平衡预算balance due 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 ①银行家②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 "①合同,谈判②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 "①承担,负担②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"beginning balance 期初余额beginning inventory 期初存货bellwether security "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 "①效益,利益②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 ①买价②投标bid bond 投标保证金bid price "①买方出价,买价②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 "①汇票,票据②通知单,清单③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 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board of trade "同业公会,商会"bond "①债券②保证书,保证金③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 债券收益率bonus "奖金,红利" bonus issue 发行红利股book ①账簿②账面的③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 "①簿记,记账②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"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borrowing "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-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"bull "①买空②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 "①商业,工商业②企业③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 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"buyer,s 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 "①期前偿还,期前兑回②催交股款③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 ①生产能力②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 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 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 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 ①置存价值②抵押品价值carry over "①结转下期扣减,移后扣减②结转库存,滚存量" CASB 成本会计准则委员会cash ①现金②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 ①现金流转②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 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 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 capital verification 验资证明书certificate of deposit 存款单certificate ofincorporation "公司登记执照,公司注册证书"certificate of indebtedness 借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处理师certified financial planners 注册财务计划师certified financial statement "已审核财务报表,已审核会计报表"certified information system auditor 注册信息系统审计师certified internal auditor 注册内部审计师certified management accountant 注册管理会计师certified public accountant 注册公共会计师certifying officer 签付员chain discount 连锁折扣chain liquidation 连续清算chairman of the board of director 董事长"chairman,s report "董事长报告change fund 找零备用金changing prices accounting 物价变动会计charge "①费用②借记,借项③赊账④留置权" charge account "赊账,赊账账户"charge and discharge statement 信托财产(或遗产)收支报表charge card 付款卡charge off 注销charge sale 赊销charter "执照,许可证"chartered accountant 特许会计师chartered financial analyst 特许财务分析师charted financial consultant "特许财务咨询师,特许财务顾问" chartist 图表分析专家chart of accounts "账户分类表,会计科目表" chattel 动产chattel mortgage 动产抵押check "①支票②检查,核对"check and balance system "制约平衡制度,制衡制度"check cleaning 支票交换checking account "支票账户,活期存款账户"check register 支票登记簿check verification 支票验证chief accountant "总会计,会计主任" chief auditor "总审计,审计主任"chief cashier "总出纳,出纳主任"chief financial officer "财务总裁,财务总经理"CHIPS 票据交换所银行内部支付系统chronological book 序时账簿CIF 到岸价格circularization 发函询证circulating asset 流动资产circulating capital "流动资本,流动资金" claim 索赔classification of accounts 账户分类表classification of assets 资产分类classification of liabilities 负债分类"classification of stockholders, equity "股东产权分类classified common stock 分类普通股classified trial balance 分类试算表claw back 追回税款clean ①不附带保留条件②不附其他单据③不附利息clean bill of exchange 光票汇票clean letter of credit 光票信用证clearance "①结关,报关②票据交换,清算③清仓"clearance agent 报关结算代理商clearance sale 清仓减价销售clearing ①票据交换②结算clearing account "①暂记账户,过渡账户②票据交换往来账户" clearing house 票据交换所clear-up cause 清理条款clerical error "笔误,记账错误"clerk "办事员,职员" client "客户,委托人" closed account 已结账账户closed-end mutual fund 固定股份互助基金投资公司closely-held company 不公共招股公司closely-held corporation 不公共招股公司closing ①结账②收盘closing adjustment "结账调整,决算调整"closing balance 期末余额closing date "结账日期,截止日期" closing entry 结账分录closing price 收盘价格closing trial balance 结账试算表CM "贡献毛利,贡献毛益"CMA 注册管理会计师CML 资本市场贝塔风险线COBOL 普通商业用语code "①代号,代码②法规,守则"Code of Professional Ethics 《职业道德守则》coding 编码coding clerk 编码员coding of accounts 账户编码co-financing 共同融资coin 硬币coinsurance clause 共同保险条款collateral "抵押品,担保品"collateral bond "抵押品担保债券,动产担保债券"collateral loan 抵押品担保贷款collectibles 收藏物collection agency 收账代理商collection period 收款期collective policy 收账政策collusion 串通舞弊columnar journal 多栏式日记账combination 企业合并combined financial statement "合并财务报表,合并会计报表"combined journal and ledger "合并日记分类账,日记总账" comfort letter 安慰信函commercial bank 商业银行commercial bill 商业汇票commercial credit 商业信用commercial law 商法commercial paper ①商业票据②流通票据commission "佣金,手续费" commitment ①承诺付款②承诺贷款commitment fee 承诺费commodity "商品,货物" commodity exchange 商品交易所Common Business Oriented Language 普通商业语言common cost 共同成本common dollar 等值美元common-size statement 共同尺度报表common stock 普通股common stock equivalent 等同普通股Common Stock Index 普通股股票价格指数community of interest "共同权益,共同权益集团"commuted value 折算价值company 公司company director 公司董事长company finance 公司财务company law 公司法company reserve 公司公积金company tax 公司税comparability 可比性comparative accounting "比较会计,比较会计学" comparative statement "比较财务报表,比较会计报表" compensating balance "补偿性存款额,存货抵销余额" compensating errors 抵销性错误compensation "①报酬②补偿,赔偿" compensatory stock option 补偿性购股权competitive bidding 竞争性投标compilation of financial statement "编辑财务报表,编辑会计报表"complete audit 全部审计complete cycle costs 全部周期成本completed contract method 全部完工法complete transaction 完整经济业务complex capital structure 复杂资本结构complex information processing 复杂信息处理compliance audit 符合规章审计compliance test "符合规章抽查,符合性抽查"composite break-even point 综合损益分界点composite depreciation 综合折旧composition "偿债协议,债务和解" compound amount of 1 dollar "1元的复利终值,1元的本利和" compound discount"复贴现,复折现" compound entry 复合分录compound interest 复利compound interest method of depreciation 复利折旧法compound value 复利值comprehensive audit 综合审计comprehensive budget 综合预算comprehensive income 综合收益comptroller "审计长,主计长" Comptroller General 总审计长compulsory audit 强制审计compulsory liquidation 强制清算COMPUSTAT 电子计算机会计数据库computed price 推算价格computer 电子计算机computer-aided audit 电子计算机辅助审计computer-aided financial management 电子计算机辅助财务管理computer conferencing 电子计算机会议computer fraud 电子计算机舞弊computerized accounting 电算会计化computer network "电子计算机网络,电子计算机互联网络" computer software 电子计算机软件concealment "隐瞒,匿报"concept 概念conceptual framework "概念构架,概念体系"concern "企业,商号" concession "①特许,特许权②折让,优惠" condensed balance sheet 简明资产负债表condensed income statement 简明损益表conditional acceptance附加条件承兑conditional bond 附条件债券confidential information"机密信息,机密资料" confirmation letter "询证信函,查证信函"confirmed letter of credit 保兑信用证confiscated goods "没收货物,充公货物" confiscation "没收,充公"conflict of interest "公私利益冲突,借公营私"conglomerate combination 跨行业企业合并conglomerate company "跨行业公司,集团公司" conglomerate financial statement "集团公司财务报表,集团公司会计报表" conservatism ①保守性②稳健性consignment "寄销,寄托"consignment account 寄销账户consistency 一致性consolidated financial statement "合并财务报表,合并会计报表" consolidation 创立合并consolidation goodwill 合并商誉consortium "国际财团,国际银团"。
会计专业英语词汇整理
英文顺序Aa set of 一组，一套accelerated depreciation method 加速折旧法access 接近account 账户，会计科目accountability 会计责任accountant 会计人员accounting activity 会计活动accounting control 会计控制accounting cycle 会计循环accounting entity 会计主体accounting equation 会计等式，会计平衡式，会计方程式accounting period 会计期间accounting principle board 会计原则委员会accounting principle 公认会计原则accounting principles board 会计原则委员会accounting process 会计过程，会计处理方法accounting 会计，会计学accounts payable 应付账款accounts receivable 应收账款accrual basis 权责发生制accruals 应计项目accrue 自然累积，计提accrued expense 应计费用，应计未付费用accrued revenue 应计收入，应计未收收入accrued salaries payable 应计未付薪金accumulate 累积accumulated depreciation 累计折旧acquire 并购acquisition 取得active investment 主动投资adding machine 加法机adjusting procedure 调整程序adjustment 调整administrative control 管理控制administrative expense 管理费用advance 预付款advertising expense 广告费advice slip 通知单affiliated company 关联公司affiliated group 联营集团agency 机构，经理人aggregate 合计的aging schedule 账龄分析法align 调准，使成一线，使一致allowance for uncollectible accounts 备抵坏账allowance method 备抵法alternative 可供选择的american institute of certified public accountants 美国注册会计师协会amortization 摊销annual interest rate 年利率annually 每年地apportion 分配，摊配appropriate 适当的，相应的appropriation 分拨approve 批准arrearage 拖欠款arrest 阻止aspect 容貌，样式，表现形式asset turnover 资产周转率asset 资产assignment of responsibility 分派责任assumption 假设assure 保证at a glance 一瞥attorneys' fees 律师事务费attribute 属性attribute 属性auditing 审计auditor 审计员authorization 授权authorized stock 额定股本automated data processing 自动数据处理auxiliary equipment 辅助设备average collection period 平均收帐期average exchange rate 平均汇率Bbad debts expense 坏账费用balance sheet 平衡表，资产负债表bank deposit 银行存款bank reconciliation 银行往来调节表bank statement 银行对账单，银行结单bearer 持票人beginning inventory 期初存货betterment 改良billed price 账单价格board of directors 董事会bonds payable 应付债券，应付公司债book value 账面价值book value 账面价值bookkeeping machine 簿记机brand 商标bring……to light 揭露budgetary accounting 预算会计budgets 预算bundle 束，捆，集合体business venture 企业by means of 利用，依靠，通过Ccalculator 计算器calendar-year 日历年度capital stock 股本carrier 运输业者carrying value 置存价值，账面价值cash basis 收付实现制cash budget 现金预算cash disbursements journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash in bank 银行存款cash on delivery 付款提货cash receipts journal 现金收入日记账cash 现金casualty loss 事故损失category 种类，类目，范畴central processing unit 中央处理单元certified public accountings 注册会计师chart of accounts 账户一览表，会计科目表charter 执照，发给……执照check stub 支票存根check 支票chronological 按时间顺序的claim 要求classification and sorting 分类整理clear 结清，结算，交换票据closing procedure 结帐程序closing rate 期末汇率code letter 代号字母coin 硬币，铸币committee on accounting procedure 会计程序委员会common stock 普通股comparable 可比的，类似的competent personnel 称职的人员complex capital structure 复杂资本结构complexity 复杂性comply with 遵守，遵循concept 概念confer 参见conservation 稳健的consideration 对家，报酬consolidate 合并constructed assets 建造资产consultant 顾问consume 消费contend 坚决主张contingent liability 或有负债continuity of existence 存在的连续性contra account 对抵账户，对销账户control account 控制账户，统驭账户，统制账户convention 惯例convert 转变，变换，兑换convertible debt 可转换债券convertible preferred stock 可转换优先股copyrights 版权copyrights 版权corporation acquisition 公司并购，公司收购corporation 股份有限公司correction of prior period inventory error 前期盘存差错订正cost accounting 成本会计cost method 成本法cost of goods available for sale 可供销售的商品成本cost of goods sold 销货成本，商品销售成本cost structure 成本结构cost-benefit data 成本-效益数据cost-to-retail price percentage 成本对零售价比率court decree 法庭判决cpital contribution 资本投入credit memo 货项通知单，货记通知单credit standing 信用地位，信誉credit term 赊账条件credit 贷记creditor 债权人cross rates 套算汇率cumulative balance 累计余额current asset 流动资产current exchange rate 现行汇率，现时汇率current fair value 现时公允价值current liability 流动负债current rate method 现行汇率法，现时汇率法current ratio 流动比率current-noncurrent method 流动与非流动项目法custodianship 保管工作customary matters 惯常业务customer 顾客cuttings 切削件D datapreparation 数据准备debenture bonds 信用公司债debit memo 借项通知单debit 借机debtor 债务人decision making 决策deferrals 递延项目deferred credit 递延货项deficits 逆差denominate 标价，表述denominator 分母department stores 订货商店depletion 折耗depreciable asset 应折旧资产depreciation expense 折旧费design cost 设计成本design 计划，设计，意图，打算designate 指明remit 汇款，付款detect 发现，察觉deterioration 损坏dilute 稀释，摊薄direct quote 直接标价direct write-off method 直接销账法director 董事会discharge 履行，清偿discount on notes payable 应付票据贴现折价discount 折价discount 折价，贴水discount 贴现，贴现折价discretion 自由决定dishonor 拒付dispose 处置，清理disposition data 清理数据diverse 多宗多样的dividend payable 应付股利dividend payout ratio 每股股利与收益比率，股利支付率dividend yield 每股股利与每股市价比率，股利获取division of labor 分工double-declining-balance method 双倍率递减余额法double-entry bookkeeping system 复式记账法，复式记账系统draft 汇票draw （up）拟好，编好draw up 开立（票据等）drillings 钻孔件Eearning per share 每股收益额earnings per share of common stock 普通股每股收益额earthquake 地震effective interest method 实际利息法elapse 过去electronic data processing system 电子数据处理系统eliminate 消除elimination 抵消，消除ending inventory 期末存货endorse 背书endorsement 背书endorser 背书人engage in 参与entend 把数字转入另一栏，算出……的总金额enter contract 缔结契约enumerate 列举environmental accounting 环境会计equity method 权益法equity ratio 权益比率equivalent 等同的，等同物，当量error correction 差错订正estate 不动产evaluate 评价event 事件excess of par value over amount paid 面值超过缴入资本的部分exchange rate 汇率exclusive privilege 专有权利expedient 权宜的做法expenditure 开支，花费expense 费用expire 满期，耗尽，失效extension 算出或转来的金额extensive 广泛的extraordinary items 非常项目FF.O.B destination 目的地交货，到达站交货F.O.B shipping point 发运地（站）交货face value 面值face value 票面价值factor 代替factor 因素，系数family 类属feasible 行得通的federal income tax withholding payable 应付预扣联邦所得税federal insurance contributions act 联邦社会保险税法federal unemployment compensation tax州失业补贴税federal unemployment tax payable 应付州失业税federal 联邦federal 联邦的fencing 栅栏FICA tax payable 应付联邦社会保险税financial accounting standards board 财务会计准则委员会financial accounting 财务会计financial data 财务数据financial executives 财务经理financial income and expense 财务收益与费用financial position 财务状况financial report 财务报告financial statement（report）财务报表（报告）financial strength 财务实力financing activities 筹资活动，理财活动firm 事务所firm 商行，企业first-in，fist-out 先进先出fiscal year 财务年度fiscal year 财务年度fixed assets 固定资产flow of costs 成本流动flow of goods 商品流动fluctuate 波动footing 总计，总额forecast 预测foreign currency 外币foreign exchange gains or losses 汇兑损益，汇兑利得或损失forward exchange contract 期汇合同forward rate 远期汇率fraction 分数franchise 特许经营权freight collect 货到收运费freight prepaid 运费预付frequency 频繁程度fully diluted earnings per share 每股完全稀释收益额function 职能，作用functional currency 功能货币fund 资金Ggain（loss）on sale of fixed assets 固定资产出售利得（损失）general journal 普通日记账general partnership 一般合伙globalization 全球化going concern 持续经营goodwill 商誉governmental accounting 政府会计governmental and not-for-profit accounting 政府及非盈利组织会计gross profit method of estimating inventories 估计存货的毛利法gross profit on sales 销货毛利gross sales 销货总额net sales 销货净额guide 指南guideline 方针，准则Hhardware 硬件haul 拖运historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率holder 持票人holdings 拥有的财产、股份hospital insurance premiums payable 应付医疗保险费human resources accounting 人力资源会计Iimmune 免受影响的impairment loss 减值损失imprest 预付的，定额预付的，定额备用的in addition to 除……外in contrast to 与此对比，与此相反in order to 为了，借以in place of 代替in sequence 按顺序，依次in short 简言之，总之in the final analysis 归根到底，总之income statement 收益表，损益表income summary 收益汇总，损益汇总income tax payable 应付所得税income tax reporting 所得税申报indirect quote 间接标价individual employee earnings records 雇员个人工薪记录information return 资料申报单information system 信息系统input 投入数额instruction 指令insurance expense 保险费insurance premium 保险费intangible asset 无形资产intangible assets 无形资产intercompany transaction 公司间交易interest allowance 利息补贴interest bearing 计息的interest coverage 利息保障范围interest expense 利息费用interest income 利息收益interim financial statement 中期财务报表interim mechanical check 中间性的手工操作检查intermediate 中间的，居间的internal auditing 内部审计internal control 内部控制international accounting 国际会计inventory turnover 存货周转率investing activities 投资活动investor 投资者invoice register 发票登记薄involve（in）使卷入IOU 借据irregularity 不正当行为issued stock 已发行股本Jjournal 日记账journalize 做分录Kkey-driven equipment 键盘式装置设备Llast-in，first-out 后进新出leasehold 租赁权ledger 分类账legal jurisdiction 法定管辖范围legal restrictions 法律约束liability 负债liability 负债limited partnership 有限合伙liquidation value 清算价值liquidity 变现能力，清偿能力list of checks 支票目录local 地方logic 逻辑判断的logically 合乎逻辑地，理所当然地long-term asset 长期资产loss from doubtful accounts 疑账损失，呆帐损失loss from uncollectible accounts 坏账损失lubrication 加润滑油Mmaintenance 维修majority investor 多数股权投资者，控股投资者majority 多数股权majority-owned company 被控股公司maker 出票人make-up 标价managerial accounting 管理会计manual filing 手工归档manufacturer's identification 制造厂商鉴定书margin of safety 安全边际marital status 婚姻状况market value 市场价值marketable securities 上市证券，有价证券maturity date 到期日measuring unit 计量单位meet 如期偿付merchandising company 商业公司minor parts 次要零件minority interest 少数股权，少数股东权益minority 少数股权misappropriation 挪用miscellaneous expense 杂项费用mix 品种构成model number 型号modern business 现代企业monetary assets and liabilities 货币性资产与负债monetary-nonmonetary method 货币性与非货币性项目法money order 汇票mortgage payable 应付抵押借款mortgage 抵押multinational company 跨国公司Nnatural assets 天然资产necessitate 使成为必须negative goodwill 负商誉negotiable 可流通的neither nor 既不又不net income 净收益net loss 净亏损net purchases 购货净额nominal interest rate 名义利率nongovernment body 非政府机构normal balance 正常余额normal operating cycle 正常经营周期normal rate of return 正常盈利率notes payable 应付票据notes receivable discounted 贴现应收票据notification 通知NSF（not sufficient funds）存款不足numerator 分子Oobjectivity 客观性obligation 义务，债务obsolescence 陈旧，过时office salaries expense 办事人员薪金on demand （票据）即期（支付）one-transaction perspective 单项交易观点，单一交易观点open account 往来账户operating activities 经营活动，营业活动operating expenses 营业费用，经营费用operating results 经营成果operation 经营，操作operational efficiency 经营效率opinion No.17 第17号意见书opposite 在……的对面organization cost 开办费original cost 原始成本other than 除……外，除了outlay 支出outstanding check 未兑付支票outstanding stock 外发股本，为股东持有的股本outstanding 未兑付的overdraft 透支overdrew 透支overtime pay 加班工资owner' equity 业主权益Ppaid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本paper tape output 纸带输出par value 面值parent 母公司participating stock 参与分配的优先股partnership 合伙passive investment 被动投资patent 专利权pay attention to 注意pay envelope 工薪袋pay period 工薪支付期payroll accounting 工薪会计payroll payable 应付工薪payroll register 工薪登记表payroll tax 工薪税payroll 工薪perforate 穿孔于performance report 业绩报告performance 工作成绩，业绩performance 经营业绩periodic inventory system 定期盘存制peripheral equipment 边缘设备perishable 易腐坏的perpetual inventory system 永续盘存制petty cash 零用现金physical inventory counts 实物盘点physical protection 实物保护pipeline 管道plant and equipment 厂场设备plausible 看来有理由的pledge 保证，抵押pluged figure 轧算金额pooling of interest method 权益结合法，权益入股法portray 描述，描绘post 过账，誊账post-closing trial balance 结帐后试算表postdated check 远期支票posting reference 过账备查，过账记号potential 潜力，潜能potential 潜在的，可能的pound sterling 英镑preferable 更可取的preferred dividend coverage 优先股股利保障范围preferred stock 优先股premium 溢价premium 溢价，升水prepaid insurance 预付保险费prescribed managerial policies 规定的管理方针price lists 价目表price-earning ratio 每股市价与收益比率，市盈率primary earnings per share 每股原先收益额principal 主要的private accounting 私人企业会计proceeds 实得收入productivity ratio 生产能力比率profitability 盈利能力programming 程序编制promise 订约，允诺promissory note 本票，期票property tax payable 应付财产税property 动产prospective 预期的，未来的protest fee 拒付证书费public accounting firms 会计师事务所public accounting 公众会计，注册会计师业务public utility 公用事业publisher 出版商punched card 穿孔卡purchase invoice 购货发票purchase method 购买法，购并法purchase order 订货单purchase order 订货单，订购单purchase requisition 请购单purchases discounts 购货折扣purchases journals 购买日记账purchases returns and allowances 购货退让及折扣purchasing department 购货部门Qquick ratio 速动比率quotation 行情表quote 报价Rrate of return on common stockholders' equity 普通股股东权益收益率rate of return 报酬率，盈利率，收益率rates of inflation 通货膨胀率rather than 而不是realizable 可实现的realty agency 房地产经纪人receiving department 收货部门receiving report 收货报告receiving report 收货报告，收货单recognized value 确认价值recommend 推荐，介绍reconciliation method 调节法records of original entry 原始记录簿registration fees 注册费regular rate of pay 正常工资率relate to 与……有关rent expense 租赁费，租金reorder points 再订货点replace 取代replenishment 补充reporting currency 报告货币residual 剩余的resource 资源，资财result 结果，成果retail businesses 零售商店retail price 零售价格retained earnings 留存收益，保留盈利retrieval 追溯return on sales 销售收益率returned item 退回项目revenue 收入reversing entry 转回分录rule of thumb 拇指法则，经验规律running balance 逐笔结记余额Ssalary allowance 薪金补贴sales discounts 销货折扣sales invoice 销货发票sales journal 销货日记账sales on credit terms 赊销sales returns and allowances 销售退回及折让sales salaries expense 销货人员薪金salvage value 残值savings bonds deductions payable 应付购买储蓄债券扣款savings 节约scheme 方案，计划scrutiny 仔细检查secured bonds 有担保债券security/stock exchange 证券交易所segregate 分开segregation 分开selling expenses 销货费用semiannually 半年地serial number 顺序编号service charge 服务费service enterprise 服务业企业sharing agreement 分配协议short-term liquidity 短期偿债能力simple capital structure 简单资本结构sinking fund 偿债基金site 地基social accounting 社会会计software 软件sole proprietorship 独资source document 原始凭证special journal 特种日记账specific identification 具体辨认specific payee 指定收款人spectrum 范围spot rate 即期汇率stampings 冲压件standard 准则state corporation law 州公司法state 州stated value 设定价值statement of cash flows 现金流量表statement of cash flows 现金流量表statement of financial accounting standards 财务会计准则公告statement of owners' equity 业主权益表statement of owners'equity 业主权益表stock dividend to be issued 待发行股票股利stock dividend 股票股利stock options 股票期权stock warrants 认股权stock 存货stockholder 股东stock-option 股票期权storage tank 储存罐storage 存储store fixtures 店面装置store 仓库straight-line method 直线法strta 层，级style-affected 受式样影响的subdivision 分支submit 提交subscription 预订subsidiary company 子公司subsidiary ledger 辅助分类账，明细分类账subsidiary 子公司subtract 减去sum-of-the-year's-digits method 年数总和法sundry items 其他项目supersede 代替，取代supplies' catalogs 供应商商品目录supplies expense 物料用品费supplies on hand 在用物料surface paving 铺筑的路面surplus 顺差susceptible 易受影响的Ttax accounting 税务会计tax returns 纳税申报单temporal method 时态法，时间量度法temporary account 暂时性帐户，过渡性账户temporary accounts 暂时性账户throughout 贯穿trade payable 应付账款trade receivable 应收账款trademark 商标，商标权transaction 交易，会计事项transcribe 抄录transfer 转移transferability 可转移性translation gains and losses 折算损益，折算利得与损失transportation in 购货运费transportation out 销货运费transportation term 运输条件treasury stock 库存股本，库存股份trial balance 试算平衡表，试算表two-column account 两栏式账户two-transactions perspective 两项交易观点U uncollectible accounts expense 坏账费用undistributed earnings 未分配收益，未分配盈利uniform limited partnership act 统一有限合伙法uniform 一致的，均匀的units-of-production method 产量法upkeep 维护，保养utilities expense 公共事业费Vvendor 卖主verification 验证voluntary 自愿的voting share 有表决权股份voucher register 应付凭单登记簿voucher system 应付凭单制Wwage-bracket table 工资-税级表warrant 使有理由wear 磨损weighted average 加权平均withdraw 提取withhold 预扣withholding allowance 预扣折让without recourse 无追索权working capital 营运资本worksheet 工作底表，工作底稿按汉字顺序Amargin of safety 安全边际chronological 按时间顺序的in sequence 按顺序，依次Bentend 把数字转入另一栏，算出……的总金额copyrights 版权office salaries expense 办事人员薪金semiannually 半年地custodianship 保管工作insurance premium 保险费insurance expense 保险费assure 保证pledge 保证，抵押rate of return 报酬率，盈利率，收益率reporting currency 报告货币quote 报价allowance method 备抵法allowance for uncollectible accounts 备抵坏账endorsement 背书endorse 背书endorser 背书人passive investment 被动投资majority-owned company 被控股公司promissory note 本票，期票peripheral equipment 边缘设备liquidity 变现能力，清偿能力make-up 标价denominate 标价，表述acquire 并购fluctuate 波动replenishment 补充estate 不动产irregularity 不正当行为bookkeeping machine 簿记机Cfinancial statement（report）财务报表（报告）financial report 财务报告financial accounting 财务会计statement of financial accounting standards 财务会计准则公告financial accounting standards board 财务会计准则委员会financial executives 财务经理fiscal year 财务年度financial strength 财务实力financial income and expense 财务收益与费用financial data 财务数据financial position 财务状况confer 参见engage in 参与participating stock 参与分配的优先股salvage value 残值store 仓库strta 层，级error correction 差错订正units-of-production method 产量法sinking fund 偿债基金plant and equipment 厂场设备transcribe 抄录paid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本obsolescence 陈旧，过时competent personnel 称职的人员cost-to-retail price percentage 成本对零售价比率cost method 成本法cost accounting 成本会计cost structure 成本结构flow of costs 成本流动cost-benefit data 成本-效益数据programming 程序编制holder 持票人bearer 持票人going concern 持续经营stampings 冲压件financing activities 筹资活动，理财活动publisher 出版商maker 出票人in addition to 除……外other than 除……外，除了storage tank 储存罐dispose 处置，清理punched card 穿孔卡perforate 穿孔于minor parts 次要零件storage 存储stock 存货inventory turnover 存货周转率NSF（not sufficient funds）存款不足continuity of existence 存在的连续性Dcode letter 代号字母in place of 代替factor 代替supersede 代替，取代credit 贷记stock dividend to be issued 待发行股票股利one-transaction perspective 单项交易观点，单一交易观点maturity date 到期日equivalent 等同的，等同物，当量elimination 抵消，消除mortgage 抵押local 地方site 地基earthquake 地震deferred credit 递延货项deferrals 递延项目opinion No.17 第17号意见书enter contract 缔结契约electronic data processing system 电子数据处理系统store fixtures 店面装置purchase order 订货单purchase order 订货单，订购单department stores 订货商店promise 订约，允诺periodic inventory system 定期盘存制director 董事会board of directors 董事会property 动产sole proprietorship 独资short-term liquidity 短期偿债能力contra account 对抵账户，对销账户consideration 对家，报酬majority 多数股权majority investor 多数股权投资者，控股投资者diverse 多种多样的Eauthorized stock 额定股本rather than 而不是invoice register 发票登记薄Fdetect 发现，察觉F.O.B shipping point 发运地（站）交货legal jurisdiction 法定管辖范围legal restrictions 法律约束court decree 法庭判决spectrum 范围scheme 方案，计划guideline 方针，准则realty agency 房地产经纪人extraordinary items 非常项目nongovernment body 非政府机构expense 费用appropriation 分拨division of labor 分工segregation 分开segregate 分开ledger 分类账classification and sorting 分类整理denominator 分母assignment of responsibility 分派责任apportion 分配，摊配sharing agreement 分配协议fraction 分数subdivision 分支numerator 分子service charge 服务费service enterprise 服务业企业subsidiary ledger 辅助分类账，明细分类账auxiliary equipment 辅助设备cash on delivery 付款提货negative goodwill 负商誉liability 负债liability 负债double-entry bookkeeping system 复式记账法，复式记账系统complexity 复杂性complex capital structure 复杂资本结构Gbetterment 改良concept 概念preferable 更可取的payroll 工薪pay envelope 工薪袋payroll register 工薪登记表payroll accounting 工薪会计payroll tax 工薪税pay period 工薪支付期wage-bracket table 工资-税级表performance 工作成绩，业绩worksheet 工作底表，工作底稿utilities expense 公共事业费accounting principle 公认会计原则corporation acquisition 公司并购，公司收购intercompany transaction 公司间交易public utility 公用事业public accounting 公众会计，注册会计师业务functional currency 功能货币supplies' catalogs 供应商商品目录purchasing department 购货部门purchase invoice 购货发票net purchases 购货净额purchases returns and allowances 购货退让及折扣transportation in 购货运费purchases discounts 购货折扣purchase method 购买法，购并法purchases journals 购买日记账gross profit method of estimating inventories 估计存货的毛利法capital stock 股本stockholder 股东corporation 股份有限公司stock dividend 股票股利stock-option 股票期权stock options 股票期权fixed assets 固定资产gain（loss）on sale of fixed assets 固定资产出售利得（损失）customer 顾客consultant 顾问individual employee earnings records 雇员个人工薪记录affiliated company 关联公司pipeline 管道administrative expense 管理费用managerial accounting 管理会计administrative control 管理控制throughout 贯穿customary matters 惯常业务convention 惯例extensive 广泛的advertising expense 广告费in the final analysis 归根到底，总之prescribed managerial policies 规定的管理方针international accounting 国际会计elapse 过去post 过账，誊账posting reference 过账备查，过账记号Hfeasible 行得通的quotation 行情表consolidate 合并logically 合乎逻辑地，理所当然地partnership 合伙aggregate 合计的last-in，first-out 后进新出uncollectible accounts expense 坏账费用bad debts expense 坏账费用loss from uncollectible accounts 坏账损失environmental accounting 环境会计foreign exchange gains or losses 汇兑损益，汇兑利得或损失exchange rate 汇率money order 汇票draft 汇票marital status 婚姻状况contingent liability 或有负债monetary-nonmonetary method 货币性与非货币性项目法monetary assets and liabilities 货币性资产与负债freight collect 货到收运费credit memo 货项通知单，货记通知单K（会计……）accounting 会计，会计学committee on accounting procedure 会计程序委员会accounting equation 会计等式，会计平衡式，会计方程式accounting process 会计过程，会计处理方法accounting activity 会计活动accounting control 会计控制accounting period 会计期间accountant 会计人员public accounting firms 会计师事务所accounting cycle 会计循环accounting principles board 会计原则委员会accounting principle board 会计原则委员会accountability 会计责任accounting entity 会计主体Jagency 机构，经理人on demand （票据）即期（支付）spot rate 即期汇率design 计划，设计，意图，打算measuring unit 计量单位calculator 计算器interest bearing 计息的neither nor 既不又不overtime pay 加班工资adding machine 加法机weighted average 加权平均lubrication 加润滑油accelerated depreciation method 加速折旧法assumption 假设price lists 价目表contend 坚决主张indirect quote 间接标价subtract 减去impairment loss 减值损失simple capital structure 简单资本结构in short 简言之，总之constructed assets 建造资产key-driven equipment 键盘式装置设备transaction 交易，会计事项access 接近bring……to light 揭露savings 节约result 结果，成果clear 结清，结算，交换票据closing procedure 结帐程序post-closing trial balance 结帐后试算表debit 借机IOU 借据debit memo 借项通知单operation 经营，操作operating results 经营成果operating activities 经营活动，营业活动operational efficiency 经营效率performance 经营业绩net loss 净亏损net income 净收益dishonor 拒付protest fee 拒付证书费specific identification 具体辨认decision making 决策Korganization cost 开办费draw up 开立（票据等）expenditure 开支，花费plausible 看来有理由的comparable 可比的，类似的cost of goods available for sale 可供销售的商品成本alternative 可供选择的negotiable 可流通的realizable 可实现的convertible preferred stock 可转换优先股convertible debt 可转换债券transferability 可转移性objectivity 客观性control account 控制账户，统驭账户，统制账户treasury stock 库存股本，库存股份multinational company 跨国公司Lfamily 类属accumulate 累积cumulative balance 累计余额accumulated depreciation 累计折旧historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率interest coverage 利息保障范围interest allowance 利息补贴interest expense 利息费用interest income 利息收益by means of 利用，依靠，通过federal 联邦federal 联邦的federal insurance contributions act 联邦社会保险税法affiliated group 联营集团two-column account 两栏式账户two-transactions perspective 两项交易观点enumerate 列举retail price 零售价格retail businesses 零售商店petty cash 零用现金retained earnings 留存收益，保留盈利current ratio 流动比率current liability 流动负债current-noncurrent method 流动与非流动项目法current asset 流动资产logic 逻辑判断的discharge 履行，清偿attorneys' fees 律师事务费Mvendor 卖主expire 满期，耗尽，失效dividend yield 每股股利与每股市价比率，股利获取dividend payout ratio 每股股利与收益比率，股利支付率price-earning ratio 每股市价与收益比率，市盈率earning per share 每股收益额fully diluted earnings per share 每股完全稀释收益额primary earnings per share 每股原先收益额annually 每年地american institute of certified public accountants 美国注册会计师协会immune 免受影响的par value 面值face value 面值excess of par value over amount paid 面值超过缴入资本的部分portray 描述，描绘nominal interest rate 名义利率wear 磨损parent 母公司rule of thumb 拇指法则，经验规律F.O.B destination 目的地交货，到达站交货Ntax returns 纳税申报单internal control 内部控制internal auditing 内部审计draw （up）拟好，编好deficits 逆差annual interest rate 年利率sum-of-the-year's-digits method 年数总和法misappropriation 挪用Papprove 批准face value 票面价值frequency 频繁程度mix 品种构成balance sheet 平衡表，资产负债表average exchange rate 平均汇率average collection period 平均收帐期evaluate 评价surface paving 铺筑的路面common stock 普通股rate of return on common stockholders' equity 普通股股东权益收益率earnings per share of common stock 普通股每股收益额general journal 普通日记账Qbeginning inventory 期初存货forward exchange contract 期汇合同ending inventory 期末存货closing rate 期末汇率sundry items 其他项目business venture 企业correction of prior period inventory error 前期盘存差错订正potential 潜力，潜能potential 潜在的，可能的cuttings 切削件disposition data 清理数据liquidation value 清算价值purchase requisition 请购单replace 取代acquisition 取得expedient 权宜的做法equity ratio 权益比率equity method 权益法pooling of interest method 权益结合法，权益入股法accrual basis 权责发生制globalization 全球化recognized value 确认价值Rhuman resources accounting 人力资源会计stock warrants 认股权journal 日记账calendar-year 日历年度aspect 容貌，样式，表现形式meet 如期偿付software 软件Sbrand 商标trademark 商标，商标权firm 商行，企业flow of goods 商品流动merchandising company 商业公司goodwill 商誉marketable securities 上市证券，有价证券minority 少数股权minority interest 少数股权，少数股东权益sales on credit terms 赊销credit term 赊账条件stated value 设定价值design cost 设计成本social accounting 社会会计auditing 审计auditor 审计员productivity ratio 生产能力比率residual 剩余的temporal method 时态法，时间量度法proceeds 实得收入effective interest method 实际利息法physical protection 实物保护physical inventory counts 实物盘点necessitate 使成为必须involve（in）使卷入warrant 使有理由market value 市场价值casualty loss 事故损失event 事件firm 事务所trial balance 试算平衡表，试算表appropriate 适当的，相应的cash basis 收付实现制receiving report 收货报告receiving report 收货报告，收货单receiving department 收货部门revenue 收入income statement 收益表，损益表income summary 收益汇总，损益汇总manual filing 手工归档style-affected 受式样影响的authorization 授权attribute 属性attribute 属性bundle 束，捆，集合体datapreparation 数据准备double-declining-balance method 双倍率递减余额法tax accounting 税务会计surplus 顺差serial number 顺序编号private accounting 私人企业会计quick ratio 速动比率extension 算出或转来的金额。
会计专业英语词汇大全
会计专业英语词汇Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 办理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财政会计Financial Accounting Standards Board 财政会计准那么委员会Financial forecast 财政预测Generally accepted accounting principles 公认会计原那么General-purpose information 通用目的信息Government Accounting Office 当局会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 办理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制布局Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 办理会计Return of investment 投资回报Return on investment 投资报答Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财政状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原那么Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财政报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 不变货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面点缀Account 帐政治风险political risk再开票中心re-invoicing center现代办理会计专门方法 special methods of modern management accounting现代办理会计modern management accounting提前与延期支付Leads and Lags特许权使用办理费fees and royalties跨国成本成本的计算the cost of capital for foreign investments跨国运转成本会计multinational working capital management跨国经营企业业绩评价multinational performance evaluation经济风险办理managing economic exposure交易风险办理managing transaction exposure换算风险办理managing translation exposure国际投资决策会计foreign project appraisal国际存货办理international inventory management股利转移dividend remittances公司内部贷款inter-company loans冻结资金转移repatriating blocked funds冻结资金保值maintaining the value of blocked funds调整后的净现值adjusted net present value配比原那么matching旅游、饮食效劳企业会计accounting of tourism and service施工企业会计accounting of construction enterprises民航运输企业会计accounting of civil aviation transportation enterprises企业会计business accounting商品畅通企业会计accounting of commercial enterprises权责发生制原那么accrual basis农业会计accounting of agricultural enterprises实现原那么realization principle历史成本原那么principle of historical cost外商投资企业会计 accounting of enterprises with foreign investment 通用报表all-purpose financial statements铁路运输企业会计accounting of rail way transportation enterprises所有者权益owners equity本色量于形式substance over form修正性惯例principle of exceptions信息系统论information system perspective相关性原那么relevance微不雅会计micro-accounting客不雅性原那么objectivity可比性原那么comparability谨慎性原那么prudence金融企业会计accounting of financial institutions交通运输企业会计accounting of communication and transportation enterprises建设单元会计accounting of construction units记账本位币recording currency计量属性measurement attributes及时性原那么timeliness货币计量monetary measurement会计准那么accounting standards会计主体accounting entity会计职业道德accounting professional ethics会计本能机能functions of accounting会计预测accounting forecasting会计要素accounting elements会计研究accounting research会计学科体系accounting science system会计学accounting会计信息accounting information会计任务targets of accounting activities会计人员accounting personnel会计确认accounting recognition会计目标accounting objective会计理论布局theoretical structure of accounting会计理论accounting theory会计控制accounting control会计决策accounting decision making会计监督accounting supervision会计假设accounting assumption会计记录accounting records会计计量accounting measurement会计机构accounting department会计环境accounting environment会计核算financial accounting会计办理体制system of accounting administration会计分期accounting periods会计对象accounting object会计等式accounting equation会计本质nature of accounting会计报表accounting statements宏不雅会计macro-accounting会计accounting汇总报表combination statements划分成本性支出与收益性支出原那么 distinguishment between capital expenditure and revenue expenditure合并报表consolidated financial statements办理活动论management activities perspective办理会计management accounting办理东西论management tool perspective股份制企业会计accounting of stock companies公认会计原那么 generally accepted accounting principle, GAAP公共会计public accounting工业会计accounting of industrial enterprises个别报表individual statements高新技术企业会计 accounting of high technology enterprises 负债liability费用expense反响价值feedback value对外经济合作企业会计accounting of foreign economic cooperation enter prises对外报表external statements对内报表internal statements一致性原那么consistency艺术论art perspective房地产开发企业会计accounting of real estate enterprises 邮电通信企业会计accounting of post and telecommunication enterprises预测价值forecast value真实与公允true and fair view持续经营going concern成本报表cost statement财政会计原那么financial accounting principles财政会计概念框架financial accounting conceptual framework 财政会计financial accounting当局及非营利组织会计governmental and non-profit organization accounting重要性原那么materiality专用报表special purpose financial statements资产assets资金funds资金运动funds movement财政陈述financial report财政报表要素elements of financial statements财政报表financial statements币值不变假设constant-dollar assumption保险企业会计accounting of insurance companies收入确实认recognition of revenue公司债券发行价格corporate bond issuing price固定资产折旧depreciation of fixed assets可转换债券convertible bonds加速折旧法accelerated depreciation methods公司债券利率interest rate on debenture应收账款出借assignment of accounts receivable无担保债券debenture bonds后进先出法last-in, first-out, LIFO应付单据贴现discount on notes payable先进先出去first-in, first-out缩写FIFO在发建工程constructions in process固定资产更换与改良improvements and replacements of fixed assets实地皮存制periodic inventory system收益总括不雅点all-inclusive concept of income可变现净值法net realizable value固定资产扩建additions of fixed assets应收账款出售sale or factoring of accounts receivable 或有负债contingent liability销货退回与折让sales returns and allowances零售价格法retail method现金折扣cash discount公司债券bonds payable发卖法sale method应付单据notes payable认股权stock rights固定资产补缀repairs and maintenance of fixed assets 有担保债券mortgage bonds发卖费用selling expenses应付股利dividends payable应收单据notes receivable无形资产intangible assets收款法collection method所得税income tax流动负债current liabilities出产法production method废弃和生置法retirement and replacement method盘存法inventory method流动资产current assets购货折扣purchases discounts商誉goodwill应收账款accounts receivable投资收益investment income营业利润operating income股本capital stock公司债券偿还redemption of bonds坏账bad debts固定资产重估价revaluations of fixed assets银行存款cash in bank固定资产fixed assets利益分配profit distribution应计费用accrued expense商标权trademarks and trade names净利润net income应付利润profit payable收益债券income bonds利息成本化capitalization of interests预付账款advance to supplier其他应收款other receivables现金cash公司债券发行corporate bond floatation应付工资wages payable实收成本paid-in capital盈余公积surplus reserves股利dividend应交税金taxes payable负商誉negative goodwill费用确实认recognition of expense短期投资temporary investment短期借款short-term loans递延资产deferred charges当期经营不雅点current operating concept of income 存货发卖的影响effects of inventory errors折旧方法depreciation method折旧率depreciation rate支出payment直线法straight-line职工福利基金welfare fund专利权patents住房基金housing fund重置成本法replacement costing专有技术know-how专营权franchises成本公积capital reserves资产负债表balance sheet自然资源natural resources存货inventory偿债基金sinking fund持久应付款long-term payables持久投资long-term investments持久借款long-term loans持久负债long-term liability of long-term debt财政费用financing expenses拨定留存收益appropriated retained earnings尺度成本法standard costing变更成本法variable costing版权copyrights汇总原始凭证cumulative source document．汇总记账凭证核算形式bookkeeping procedure using summary vouchers工作草稿working paper复式记账凭证multiple account titles voucher复式记账法Double entry bookkeeping复合分录compound entry划线更处死correction by drawing a straight ling汇总原始凭证cumulative source document．会计凭证accounting document．会计科目表chart of accounts会计科目account title红字更处死correction by using red ink会计核算形式bookkeeping procedures过账posting会计分录accounting entry会计循环accounting cycle会计账簿Book of accounts活页式账簿loose-leaf book调集分配账户clearing accounts计价比照账户matching accounts记账方法bookkeeping methods记账规那么recording rules记账凭证voucher记账凭证核算形式Bookkeeping procedure using vouchers记账凭证汇总表核算形式bookkeeping procedure using categorized account summary简单分录simple entry结算账户settlement accounts结账closing account结账分录closing entry借贷记账法debit-credit bookkeeping局部清查partial check卡片式账簿card book跨期摊提账户inter-period allocation accounts累计凭证multiple-record document．联合账簿compound book明细分类账簿subsidiary ledger明细分类账户subsidiary account盘存账存inventory accounts平行登记parallel recording全面清查complete check日记总账combined journal and ledger日记总账核算形式bookkeeping procedure using summarized journal三式记账法triple-entry bookkeeping实账户real accounts试算表trial balance试算平衡trial balancing收付记账法receipts-payment bookkeeping收款凭证receipt voucher损益表账户income statement accounts通用记账凭证general purpose voucher通用日记账核算形式bookkeeping procedure using general journal 外来原始凭证source document．nbspfrom outside现金日记账cash journal虚账户nominal accounts序时账簿book of chronological entry一次凭证single-record document．银行存款日记账deposit journal永续盘存制perpetual inventory system原始凭证source document．暂记账户suspense accounts增减记账法increase-decrease bookkeeping债权结算账户accounts for settlement of claim债权债务结算账户accounts for settlement of claim and debt债务结算账户accounts for settlement of debt账户account账户编号Account number账户对应关系debit-credit relationship账项调整adjustment of account专用记账凭证special-purpose voucher转回分录reversing entry资金来源账户accounts of sources of funds资产负债账户balance sheet accounts转账凭证transfer voucher资金运用账户accounts of applications of funds便宜原始凭证internal source document．总分类账簿general ledger总分类账户general account附加账户adjunct accounts付款凭证payment voucher分类账簿ledger多栏式日记账核算形式bookkeeping procedure using columnar journal对账checking对应账户corresponding accounts按期清查Periodic checking method按期盘存制periodic inventory system订本式账簿bound book调整账户adjustment accounts调整分录adjusting journal entry单式记账凭证single account title voucher单式记账法single-entry bookkeeping从属账户Secondary accounts成本计算账户costing accounts财富清查physical inventory簿记bookkeeping不按期清查non-periodic checking method补充登记法correction by extra recording表外账户off-balance sheet accounts备抵账户provision accounts备抵附加账户provision and adjunct accounts备查账簿memorandum。
会计专业英语重点词汇大全
会计专业英语重点词汇大全•accounting 会计、会计学•account 账户•account for / as 核算•certified public accountant / CPA 注册会计师•chief financial officer 财务总监•budgeting 预算•auditing 审计•agency 机构•fair value 公允价值•historical cost 历史成本•replacement cost 重置成本•reimbursement 偿还、补偿•executive 行政部门、行政人员•measure 计量•tax returns 纳税申报表•tax exempt 免税•director 懂事长•board of director 董事会•ethics of accounting 会计职业道德•integrity 诚信•competence 能力•business transaction 经济交易•account payee 转账支票•accounting data 会计数据、信息•accounting equation 会计等式•account title 会计科目•assets 资产•liabilities 负债•owners’ equity 所有者权益•revenue 收入•income 收益•gains 利得•abnormal loss 非常损失•bookkeeping 账簿、簿记•double-entry system 复式记账法•tax bearer 纳税人•custom duties 关税•consumption tax 消费税•service fees earned 服务性收入•value added tax / VAT 增值税•enterprise income tax 企业所得税•individual income tax 个人所得税•withdrawal / withdrew 提款、撤资•balance 余额•mortgage 抵押•incur 产生、招致•apportion 分配、分摊•accounting cycle会计循环、会计周期•entry分录、记录•trial balance试算平衡•worksheet 工作草表、工作底稿•post reference / post .ref过账依据、过账参考•debit 借、借方•credit 贷、贷方、信用•summary/ explanation 摘要•insurance 保险•premium policy 保险单•current assets 流动资产•long-term assets 长期资产•property 财产、物资•cash / currency 货币资金、现金•accounts receivable 应收账款•provision for bad debts /allowance for uncollectible account / doubt debts坏帐准备•recoveries 追回款•direct write-off method 直接冲销法•allowance method 备抵法•contra account 备抵账户•prepaid expense 预付、待摊费用•prepayment / advance to supplies 预付账款•inventory 存货•merchandise inventory库存商品•finished goods 产成品•semi-finished goods 半成品•good in process 在产品•construction in process 在建工程•warehousing 仓库•FIFO /LIFO/ weight average / specific identification存货发出成本计价的四种方法•overhead 企业经费•long-term equity investment 长期投资•fixed assets / plant assets 固定资产•useful life 使用寿命•residual value / salvage value 残值•unit –production method 单位产量法•depreciation per unit单位折旧额•accumulated depreciation 累计折旧•accelerate method 加速折旧法•DDB method 法双倍余额递减•SYD method 年数总和法•disposal of fixed assets 固定资产清理•intangible assets 无形资产•patents 专利权•trademarks 商标权•goodwill 商誉•deferred assets 递延资产•operating lease 经营租赁•capital lease 融资租赁•capital expenditure 资本性支出•revenue expenditure 收益性支出•amortize 分期偿还（债务）•other cash equivalent 其他货币资金•order / draft 汇票•deposit 存款、订金•IOUS 借据•postdated check 延付支票(不属于流动资产）•outstanding check 未付支票•not sufficient funds check 资金不足支票•electronic funds transfer 电子资金转账•service charges / handling charge 手续费•petty cash 备用金•bank statement 银行对账单•bank reconciliation 银行余额调节表•receipt 收入、收据•reimburse 偿还、报销vt •disbursement 支付、支出•creditor 债权人•promissory note 本票•dishonor 拒绝承兑、拒付•trade discount 商业折扣•cash discount / sales discount 现金折扣•sales returns and allowance 销售折让•perpetual inventory system 永续盘存制•periodic inventory system 定期盘存制•expiration / maturity 到期、截止•obligation ; liability 义务•liabilities 负债•book value 账面价值•face value ; par value 票面价值•discount 折价、贴现、折扣•account payable 应付账款•not payable应付票据•taxes payable 应交税费•vat-input 增值税进项税•vat-output 增值税销项税•commercial accepted draft 商业承兑汇票•bank accepted draft 银行承兑汇票•short-term loan 短期借款•advance from customer / unearned revenues 预收账款•interests 利息•dividends 股利•pay off 偿付清、还清•salaries payable 应付职工薪酬•wages 基本工资•bonus 奖金、红利•pension payment 养老保险•medical insurance premiums 医疗保险金•housing reserves 住房公积金•non-monetary welfare 非货币性福利•employee 雇员、员工•bond 债券•premium 溢价、保险金、佣金•due date / maturity date 到期应付日、到期日•paid-in capital 实收资本•capital stock 股本•capital reserve 资本公积•surplus reserve 盈余公积•undistributed profit 未分配利润•retained earnings 留存收益•common stock 普通股•preferred stock 优先股•Corporation limited / Co. LTD 股份有限公司•Single proprietorship / sole proprietorship 独有企业•Partnership 合伙企业•Fees earned 酬金、酬劳•Real estate 房地产、不动产•Commision 回扣、佣金•General journal 日记总账•Special journal 特种日记账•general ledger 总分类账•subsidiary ledger 明细分类账•original document / source document 原始凭证•chart of account title 会计科目表•primary operating revenue 主营业务收入•operating expense 经营费用、期间费用•revenues realization principle 收入实现制•accrual basis 权责发生制•matching principle 配比性原则•prudence principle 谨慎性原则•time period 时间分期•balance sheet 资产负债表•income statement 利润表•statement of cash flow 现金流量表•revenue / sales 营业收入•cost of goods sold / cost of sales 营业成本•sales taxes and extra charges / operating taxes 营业税金及附加•selling expense 销售费用•advertising expense 广告费用•general and administrative expense 管理及总务费用、管理费用•utility expense 公共事业费用•financing expense 财务费用•loss of assets impairment 资产减值损失•changes of fair value assets 公允减值变动•income from investment 投资收益•gross profit 毛利、利润总额•net profit 净利润•current ratio 流动比率•quick ratio 速度比率•debts to total assets ratio 资产负债比•capitalization ratio 资本化比率•times interests earned ratio 已获利息倍数•EBIT 息税前利润•inventory turnover 存货周转率•rate of return on assets 资产报酬率•profit margin 边际利润•earning per share 每股收益•liquidity ratio 流动性比率•financing leverage ratio 财务杠杆比率•efficiency ratio 效用比率•profitability ratio盈利能力比率•trend analysis 趋势分析法•common-size analysis 结构分析法•ration analysis比率分析法。
标准会计英语词汇大全(完整)
AAA美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment " 废弃 ,报废 ;委付 "abandonmentvalue 废弃价值abatement ①减免②冲销ability to servicedebt 偿债能力abnormalcost 异常成本abnormalspoilage 异常损耗abovepar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absoluteinsolvency 绝对无力偿付absolutepriority 绝对优先求偿权absolutevalue 绝对值absorb "摊配 ,转并"absorption account " 摊配账户 ,转并账户"absorptioncosting 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of taxshelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recoverysystem 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 ①承兑②已承兑票据③验收acceptancebill 承兑票据acceptanceregister 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodationbill 融通票据accommodation endorsement 融通背书account " ①账户 ,会计科目②账簿 ,报表③账目 ,账项④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 "accountant,s legal liability " 会计师的法律责任"accountant,s report " 会计师报告 "accountant,s responsibility " 会计师职责 account form "账户式 ,账式 "accounting ①会计②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 accounting 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 会计收益incomeaccountinginformation 会计信息 accounting information system 会计信息系统accountinginternationalization 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accounts receivable collection period 应收accountingpolicies 会计政策账款收款期accounting postulate 会计假设accounts receivablediscounted 已贴现应accountingpractice 会计实务收账款accountingprinciple 会计原则accounts receivablefinancing" 应收账款Accounting PrincipleBoard 会计原则委员筹资 ,应收账款融资 "会accounts receivablemanagement 应收账款accountingprocedures 会计程序管理accountingprofession " 会计职业 ,会计专业accounts receivableturnover " 应收账款周转" 率 ,应收账款周转次数 " accounting rate ofreturn 会计收益率accretion增殖accountingrecords " 会计记录 ,会计簿籍accrual basis accounting " 应计制会计 ,权" 责发生制会计 " Accounting Review 《会计评论》accrued asset 应计资产accounting rules 会计规则accrued expense 应计费用Accounting Series Release 《会计公告文accruedliability 应计负债件》accrued revenue 应计收入accountingservice 会计服务accumulated depreciation 累计折旧accountingsoftware 会计软件accumulated dividend 累计股利accountingstandard " 会计标准 ,会计准则accumulated earnings tax " 累积盈余税 ,累"accounting standardization Accounting Standards Board委员会 (英 )积收益税 "会计标准化accumulation "累积 ,累计 "会计准则acid test ratio 酸性试验比率acquired company "被盘购公司 ,被兼并公司Accounting Standards Committee 会计"准则委员会 (英 ) acquisition"购置 ,盘购 "accounting system ①会计制度②会计系统acquisition accounting 盘购会计accounting technique 会计技术acquisition cost 购置成本accounting theory 会计理论acquisitiondecision 购置决策accountingtransaction " 会计业务 ,会计账务acquisitionexcess 盘购超支" acquisitionsurplus 盘购盈余Accounting Trend and Techniques 《会across-the-board 全面调整计趋势和会计技术》ACT 预交公司税accounting unit 会计单位act " 法案 ,法规 "accounting valuation 会计计价action"起诉 ,诉讼 "accounting year 会计年度activeaccount 活动账户accounts "会计账簿 ,会计报表 " activeassets 活动资产account sales "承销清单 ,承销报告单 " activity "业务活动 ,作业 "accounts payable 应付账款activity account 作业账户accountsreceivable 应收账款activityaccounting 作业会计accounts receivable agingschedule 应收activityratio 业务活动比率账款账龄分析表activityvariance业务活动量差异accounts receivable assigned已转让应act ofbankruptcy 破产法收账款act ofcompany 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 valuestatement 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-incapital 附加实缴资本additionaltax 附加税adequatedisclosure 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 trialbalance 调整后试算表adjustingentry 调整分录adjustment 调整adjustmentaccount 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrativebudget 行政管理预算administrativeexpense 行政管理费用ADR 资产折旧年限幅度ad valoremtax 从价税advance "预付款 ,垫付款"advance corporationtax 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 " advisoryservices 咨询服务affiliated 联营公司companyaffiliation 联营after closing trialbalance 结账后试算表aftercost 售后成本afterdate 出票后兑付aftersight 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 incomestatement 合并损益表AGI " 调整后收益总额 ,调整后所得总额"aging of accountsreceivable 应收账款账龄分析agingschedule 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 " ①分配 ,拨付②分配数 ,拨付数 " allowance ①备抵②折让③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 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 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 美国股票交易所amortization ①摊销②摊还amortizedcost 摊余成本amount "金额 ,合计 "amountdiffer 金额不符amount due 到期金额amount of 1dollar 1 元的本利和analysis 分析analyst 分析师analyticalreview 分析性检查annual audit 年度审计annualclosing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net presentvalue 折算年度净现值annualreport 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity inarrears 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-taxavoidance 反避税anti-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appraisalcapital 评估资本appraisalsurplus 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 ①拨款账户②留存收益分配账户appropriation 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 "①拖欠 ,欠款②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 ,合同条款 " articles of incorporation 公司章程 articles of partnership 合伙契约 articula te 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 " ①估定 ,查定②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 Government Accounting 政府会计师协会assumedliability "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 ①审计②审计学auditingprocedure 审计程序auditing process 审计过程auditingstandard "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"auditorgeneral"审计主任 ,总审计 " "auditor,s legalliability " 审计师法律责任"auditor,s opinion " 审计师意见书"auditor,sreport ""审计师报告 ,查账报告"auditprogram 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 trail " 审计脉络 ,审计线索 "audit workingpaper 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 tellermachine 自动取款机automatic transferservice 自动转账服务availableasset 可用资产availableinventory 可用存货average balance 平均余额average collectionperiod 平均收款期average cost 平均成本average-cost method 平均成本法average 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 ofreturn 平均收益率averages 股票价格平均指数avoidablecost 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-endload 后期负担backer ①票据担保人②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back-to-backcredit 对开信用证back-to-back 对销贷款loanbackwardation 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 debtratio 呆账比率bad debtrecovery 呆账收回bailment "寄销 ,寄托 " bailout 抽资bailoutperiod 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance ofaccount 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(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 ①银行家②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bankruptcyact 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 "①合同 ,谈判②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 以货易货 bartertransaction 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 "①承担 ,负担②卖空者 ,空头 " bearer 持票人 bearer bond 不记名债券 bearer draft 不记名汇票 bearinterest "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 SymbolicInstructionCode " 基础语言 ,初学者通用符号指令语言 "beginning balance 期初余额beginninginventory 期初存货bellwether security " 领头证券 ,龙头证券"belowpar 低于票面价值below the line 线下项目beneficialinterest 受益人权益beneficial owner 受益权人beneficiary" 受益人 ,受款人 ,受赔人 " benefit "①效益 ,利益②福利金 ,津贴 " benefit-costanalysis 效益成本分析benefit-costratio 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betarisk "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 "bid ①买价②投标bid bond 投标保证金bid price "①买方出价 ,买价②投标价格"big bath 巨额冲销BigBoard 大证券交易所Big Five 五大会计师事务所bill " ①汇票 ,票据②通知单,清单③账单 , 发货票 "billing"开发票 ,开账单 " billingclerk 开票员bill ofentry 报关单bill of exchange 汇票bill of lading " 提货单 ,提单 "bill ofmaterials用料单bill of "销货清单 ,卖据 " salesbillspayable 应付票据billsreceivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill oflading 不记名提货单blank check 空白支票blankendorsement 不记名背书blanketmortgage 总括抵押blanketorder 总括订货单blanketprice 总括价格blind entry "失实分录 ,未加说明的分录"blindpurchase 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boardminutes 董事会会议记录board ofdirectors 董事会board oftrade "同业公会 ,商会 "bond " ①债券②保证书,保证金③忠诚保证 "bond conversion 债券兑换bonddiscount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bondfinancing 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 "bondspayable 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book①账簿②账面的③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 "①簿记 ,记账②簿记学 "book of finalentry 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 "book rate ofreturn 账面收益率books ofaccounts 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 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 "branchledger 分支机构分类账brand name " 牌号名称 ,商标名称 " breach ofcontract " 违约 ,违反合同 " breach oftrust 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-upvalue 拆卖价值bribes andkickbacks 贿赂和回扣bridgingloan 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budgetarycontrol 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 "①买空②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 " ①商业 ,工商业②企业③经营,营业 "business accounting 企业会计businessbarometer 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"businessrisk " 经营风险 ,营业风险 " business segment 企业分部business transaction "企业交易 ,营业业务"businesstrust 企业经营信托buy and holddecision 购入和持存决策"buyer,s 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cabletransfer 电汇calculation 计算calculator 计算器calendaryear 日历年度call " ①期前偿还 ,期前兑回②催交股款③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cancelablelease 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capacity①生产能力②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 "capitalaccount 资本账户capitaladdition 资本增置capitalallowance 资本减免capital andliabilities ratio 资本负债比率capitalappreciation 资本升值capitalasset 资本性资产capital asset pricingmodel 资本性资产计价模型capital authorized " 额定资本 ,法定资本"capitalbudget 资本预算capital cost 资本成本capitaldeficit 资本亏绌capitalexpenditure 资本支出capital gain " 资本利得 ,资本收益 " capitalimpairment 资本减损capitalintensive 资本密集capitalinvestment 资本投资capital investmentappraisal 资本投资评价capitalization 资本化capitalization ofearnings 收益资本化capitalization ofinterest 利息资本化capitalizedvalue 资本化价值capitallease 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 "capitalmarket 资本市场capital marketline 资本市场贝塔风险线capital 资本支出outlaycapital-outputratio 资本产值比率capitalpaid-in "实缴股本 ,投入股本 " capitalrationing 资本分配capitalreorganization 资本改组capitalreserve 资本公积金capitalreturn"资本收益率 ,投资回收率" capitalstock股本capital stockoutstanding" 发行股本 ,流通在外股本 "capital stock premium 股本溢价capital stocksubscriptions 认购股本capitalstructure 股本结构capital structuredecision 资本结构决策capitalsurplus 资本盈余capitalturnover 资本周转率capitalverification "资本验证 ,验资 " CAPM 资本性资产计价模型carriedinterest 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"carryingvalue ①置存价值②抵押品价值carry over "①结转下期扣减 ,移后扣减②结转库存 ,滚存量 "CASB 成本会计准则委员会cash ①现金②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-evenanalysis 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 disbursementjournal 现金支出日记账cashdiscount 现金折扣cashdividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement "现金流转表 ,现金流量表 "cash-flow to capital-expenditureratio 现金流量对资本支出比率cash-flow to total-debt 现金流量对负ratio债总额比率cashforecast 现金预测cashier 出纳员"cashier,s check" 银行本票cash intransit 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 turnoverratio 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ceilingprice 最高限价central bank 中央银行centralization " 集中经营 ,集权 "certainty 确定性certaintydecision 确定性决策certaintyequivalent 确定等值certainty equivalentcoefficient 确定等值系数certificate of capitalverification 验资证明书certificate ofdeposit 存款单certificate of incorporation " 公司登记执照 ,公司注册证书 "certificate ofindebtedness 借据certificate ofprotest 拒付证明书certifiedaccountant 注册会计师certifiedcheck 保付支票certified data processor 注册数据处理师certified financialplanners 注册财务计划师certified financial statement " 已审核财务报表,已审核会计报表 "certified information systemauditor 注册信息系统审计师certified internalauditor 注册内部审计师certified managementaccountant 注册管理会计师certified publicaccountant 注册公共会计师certifying officer 签付员chain discount 连锁折扣chain liquidation 连续清算chairman of the board of director 董事长"chairman,s report " 董事长报告 change fund 找零备用金changing prices accounting 物价变动会计 charge " ①费用②借记 ,借项③赊账④留置 权 "charge account " 赊账 ,赊账账户 "charge and discharge statement 信 托 财 产(或遗产 )收支报表charge card 付款卡charge off 注销charge sale 赊销charter "执照 ,许可证 "chartered accountant 特许会计师chartered financial analyst 特许财务分析师charted financial consultant " 特许财务咨询 师 ,特许财务顾问"chartis t 图表分析专家 chart of accounts " 账户分类表 ,会计科目表 " chattel 动产chattel mortgage 动产抵押check "①支票②检查 ,核对 "check and balance system " 制约平衡制度 ,制衡制度 "check cleaning 支票交换checking account " 支票账户 ,活期存款账户 " check register 支票登记簿 checkverification 支票验证chief accountant " 总会计 ,会计主任 " chief auditor "总审计 ,审计主任 " chief cashier "总出纳 ,出纳主任 "chief financial officer "财务总裁 ,财务总经 理 "CHIPS 票据交换所银行内部支付系统chronological book 序时账簿CIF 到岸价格circularization 发函询证circulating asset 流动资产circulating capital " 流动资本 ,流动资金 "claim 索赔classification of accounts 账户分类表classification of assets 资产分类classification of liabilities 负债分类"classification of stockholders, equity " 股东产权分类classified commonstock 分类普通股classified trialbalance 分类试算表clawback 追回税款clean ①不附带保留条件②不附其他单据③不附利息clean bill ofexchange 光票汇票clean letter ofcredit 光票信用证clearance "①结关 ,报关②票据交换 ,清算③清仓 "clearance agent 报关结算代理商clearance sale 清仓减价销售clearing ①票据交换②结算clearing account "①暂记账户 ,过渡账户②票据交换往来账户 "clearing house 票据交换所clear-up cause 清理条款clericalerror " 笔误 ,记账错误 " clerk"办事员 ,职员 "client"客户 ,委托人 "closedaccount 已结账账户closed-end mutualfund 固定股份互助基金投资公司closely-held company 不公共招股公司closely-heldcorporation 不公共招股公司closing ①结账②收盘closing adjustment " 结账调整 ,决算调整"closing balance期末余额closing date " 结账日期 ,截止日期 " closingentry 结账分录closingprice 收盘价格closing trial balance 结账试算表CM "贡献毛利 ,贡献毛益 "CMA 注册管理会计师CML 资本市场贝塔风险线COBOL 普通商业用语code " ①代号 ,代码②法规 ,守则 " Code of Professional Ethics 《职业道德守则》coding 编码coding clerk 编码员coding ofaccounts 账户编码co-financing 共同融资coin 硬币coinsuranceclause 共同保险条款collateral"抵押品 ,担保品 "collateral bond " 抵押品担保债券 ,动产担保债券"collateralloan 抵押品担保贷款collectibles 收藏物collectionagency 收账代理商collectionperiod 收款期collectivepolicy 收账政策collusion 串通舞弊columnar journal 多栏式日记账combination 企业合并combined financial statement " 合并财务报表 , 合并会计报表 "combined journal and ledger " 合并日记分类账 ,日记总账"comfortletter 安慰信函commercial bank 商业银行commercialbill 商业汇票commercialcredit 商业信用commercial law 商法commercialpaper ①商业票据②流通票据commission "佣金 ,手续费 " commitment ①承诺付款②承诺贷款commitment fee 承诺费commodity"商品 ,货物 "commodity exchange 商品交易所Common Business Oriented Language 普通商业语言common cost 共同成本commondollar 等值美元common-size statement 共同尺度报表common stock 普通股common stockequivalent 等同普通股Common Stock Index 普通股股票价格指数compound value 复利值 community of interest " 共同权益 ,共同权益 comprehensive audit 综合审计集团 "comprehensive budget 综合预算 commuted value 折算价值comprehensive income 综合收益 company公司comptroller"审计长 ,主计长 "company director 公司董事长 Comptroller General 总审计长 company finance 公司财务compulsory audit 强制审计 company law 公司法compulsory liquidation 强制清算 company reserve 公司公积金COMPUSTAT 电子计算机会计数据库 company tax 公司税 computed price 推算价格 comparabilit y 可比性 computer电子计算机comparative accounting " 比较会计 ,比较computer-aided audit 电子计算机辅助审会计学 "计comparative statement " 比较财务报表 ,比较computer-aided financial management 电 子会计报表 "计算机辅助财务管理compensating balance " 补偿性存款额 ,存货 computer conferencing 电子计算机会议 抵销余额 "computer fraud 电子计算机舞弊 compensating errors 抵销性错误 computerized accounting 电算会计化compensation"①报酬②补偿 ,赔偿 " computer network "电子计算机网络 ,电子计compensatory stock option 补偿性购股权 算机互联网络 "competitive bidding 竞争性投标 computer software 电子计算机软件 compilation of financial statement " 编辑财务 concealment "隐瞒 ,匿报"报表 ,编辑会计报表 " concept 概念complete audit 全部审计conceptual framework "概念构架 ,概念体系 complete cycle costs 全部周期成本 " completed contract method 全部完工法 concern " 企业 ,商号"complete transaction 完整经济业务 concession "①特许 ,特许权②折让 ,优惠 "complex capital structure 复杂资本结构 condensed balance sheet 简明资产负债 complex information processing 复杂信息表处理condensed income statement 简明损益表compliance audit 符合规章审计 conditionalacceptance 附加条件承兑 compliance test "符合规章抽查 ,符合性抽 conditional bond 附条件债券查" confidentialinformation " 机密信息 ,机密资料composite break-even point 综合损益分界 " 点confirmation" 询证信函 ,查证信函 "lettercompositedepreciation 综合折旧confirmed letter ofcredit 保兑信用证composition " 偿债协议 ,债务和解 " confiscatedgoods " 没收货物 ,充公货物 "compound amount of 1dollar "1 元的复confiscation "没收 ,充公 "利终值 ,1 元的本利和" conflict ofinterest"公私利益冲突 ,借公营私compounddiscount "复贴现 ,复折现 " "compound entry 复合分录conglomerate combination 跨行业企业合compoundinterest 复利并compound interest method ofdepreciation conglomerate company "跨行业公司 ,集团公复利折旧法司 "。
会计专业英语重点词汇大全
•accounting 会计、会计学•account 账户•account for / as 核算•certified public accountant / CPA 注册会计师chief financial officer 财务总监budgeting 预算auditing 审计agency 机构fair value 公允价值historical cost 历史成本replacement cost 重置成本reimbursement 偿还、补偿executive 行政部门、行政人员measure 计量tax returns 纳税申报表tax exempt 免税director 懂事长board of director 董事会ethics of accounting 会计职业道德integrity 诚信competence 能力business transaction 经济交易account payee 转账支票accounting data 会计数据、信息accounting equation 会计等式account title 会计科目assets 资产liabilities 负债owners’ equity 所有者权益revenue 收入income 收益gains 利得abnormal loss 非常损失bookkeeping 账簿、簿记double-entry system 复式记账法tax bearer 纳税人custom duties 关税consumption tax 消费税service fees earned 服务性收入value added tax / VAT 增值税enterprise income tax 企业所得税individual income tax 个人所得税withdrawal / withdrew 提款、撤资balance 余额mortgage 抵押incur 产生、招致apportion 分配、分摊accounting cycle会计循环、会计周期entry分录、记录trial balance试算平衡worksheet 工作草表、工作底稿post reference / post .ref过账依据、过账参考debit 借、借方credit 贷、贷方、信用summary/ explanation 摘要insurance 保险premium policy 保险单current assets 流动资产long-term assets 长期资产property 财产、物资cash / currency 货币资金、现金accounts receivable 应收账款provision for bad debts /allowance for uncollectible account / doubt debts 坏帐准备recoveries 追回款direct write-off method 直接冲销法allowance method 备抵法contra account 备抵账户prepaid expense 预付、待摊费用prepayment / advance to supplies 预付账款inventory 存货merchandise inventory库存商品finished goods 产成品semi-finished goods 半成品good in process 在产品construction in process 在建工程warehousing 仓库FIFO /LIFO/ weight average / specific identification存货发出成本计价的四种方法overhead 企业经费long-term equity investment 长期投资fixed assets / plant assets 固定资产useful life 使用寿命residual value / salvage value 残值unit –production method 单位产量法depreciation per unit单位折旧额accumulated depreciation 累计折旧accelerate method 加速折旧法DDB method 法双倍余额递减SYD method 年数总和法disposal of fixed assets 固定资产清理intangible assets 无形资产patents 专利权trademarks 商标权goodwill 商誉deferred assets 递延资产operating lease 经营租赁capital lease 融资租赁capital expenditure 资本性支出revenue expenditure 收益性支出amortize 分期偿还（债务）other cash equivalent 其他货币资金order / draft 汇票deposit 存款、订金IOUS 借据postdated check延付支票(不属于流动资产）outstanding check 未付支票not sufficient funds check 资金不足支票electronic funds transfer 电子资金转账service charges / handling charge 手续费petty cash 备用金bank statement 银行对账单bank reconciliation 银行余额调节表receipt 收入、收据reimburse 偿还、报销vtdisbursement 支付、支出creditor 债权人promissory note 本票dishonor 拒绝承兑、拒付trade discount 商业折扣cash discount / sales discount 现金折扣sales returns and allowance 销售折让perpetual inventory system 永续盘存制periodic inventory system 定期盘存制expiration / maturity 到期、截止obligation ; liability义务liabilities 负债book value账面价值face value ; par value票面价值discount 折价、贴现、折扣account payable应付账款not payable应付票据taxes payable 应交税费vat-input 增值税进项税vat-output 增值税销项税commercial accepted draft 商业承兑汇票bank accepted draft 银行承兑汇票short-term loan 短期借款advance from customer / unearned revenues 预收账款interests 利息dividends 股利pay off 偿付清、还清salaries payable 应付职工薪酬wages 基本工资bonus 奖金、红利pension payment 养老保险medical insurance premiums 医疗保险金housing reserves 住房公积金non-monetary welfare 非货币性福利employee 雇员、员工bond 债券premium 溢价、保险金、佣金due date / maturity date 到期应付日、到期日paid-in capital 实收资本capital stock 股本capital reserve 资本公积surplus reserve 盈余公积undistributed profit 未分配利润retained earnings 留存收益common stock 普通股preferred stock 优先股Corporation limited / Co. LTD 股份有限公司Single proprietorship / sole proprietorship 独有企业Partnership 合伙企业Fees earned 酬金、酬劳Real estate 房地产、不动产Commision 回扣、佣金General journal 日记总账Special journal 特种日记账general ledger 总分类账subsidiary ledger 明细分类账original document / source document 原始凭证chart of account title 会计科目表primary operating revenue 主营业务收入operating expense 经营费用、期间费用revenues realization principle 收入实现制accrual basis 权责发生制matching principle 配比性原则prudence principle 谨慎性原则time period 时间分期balance sheet 资产负债表income statement 利润表statement of cash flow 现金流量表revenue / sales 营业收入cost of goods sold / cost of sales 营业成本sales taxes and extra charges / operating taxes 营业税金及附加selling expense 销售费用advertising expense 广告费用general and administrative expense 管理及总务费用、管理费用utility expense 公共事业费用financing expense 财务费用loss of assets impairment 资产减值损失changes of fair value assets 公允减值变动income from investment 投资收益gross profit 毛利、利润总额net profit 净利润current ratio 流动比率quick ratio 速度比率debts to total assets ratio 资产负债比capitalization ratio 资本化比率times interests earned ratio 已获利息倍数EBIT 息税前利润inventory turnover 存货周转率rate of return on assets 资产报酬率profit margin 边际利润earning per share 每股收益liquidity ratio 流动性比率financing leverage ratio财务杠杆比率efficiency ratio效用比率profitability ratio盈利能力比率trend analysis 趋势分析法common-size analysis 结构分析法ration analysis比率分析法。
会计英语词汇大全2万条(词典级).xls
1AAA2Abacus3abacus4Abandonment5abandonment value6abatement7ability to service debt8abnormal cost9abnormal spoilage10above par11above the line12absolute amount13absolute endorsement14absolute insolvency15absolute priority16absolute value17absorb18absorption account19absorption costing20abstract21abuse22abuse of tax shelter23ACCA24accelerated cost recovery system 25accelerated depreciation method 26acceleration clause27acceptance28acceptance bill29acceptance register30acceptance sampling31access time32accommodation33accommodation bill34accommodation endorsement35account36accountability37accountability unit38Accountancy39accountancy40accountant41accountant general42accounting in charge43accountant,s legal liability44accountant,s report45accountant,s responsibility46account form47accounting48accounting assumption49accounting basis50accounting changes51accounting concept52accounting control53accounting convention54accounting corporation55accounting cycle56accounting data57accounting doctrine58accounting document59accounting elements60accounting entity61accounting entry62accounting equation63accounting event64accounting exposure65accounting firm66Accounting Hall of Fame67accounting harmonization68accounting identity69accounting income70accounting information71accounting information system72accounting internationalization73accounting journals74accounting legislation75accounting manual76accounting objective77accounting period78accounting policies79accounting postulate80accounting practice81accounting principle82Accounting Principle Board83accounting procedures84accounting profession85accounting rate of return86accounting records87Accounting Review88accounting rules89Accounting Series Release90accounting service91accounting software92accounting standard93accounting standardization94Accounting Standards Board95Accounting Standards Committee96accounting system97accounting technique98accounting theory99accounting transaction100Accounting Trend and Techniques101accounting unit102accounting valuation103accounting year104accounts105account sales106accounts payable107accounts receivable108accounts receivable aging schedule 109accounts receivable assigned110accounts receivable collection period 111accounts receivable discounted112accounts receivable financing113accounts receivable management 114accounts receivable turnover 115accretion116accrual basis accounting117accrued asset118accrued expense119accrued liability120accrued revenue121accumulated depreciation122accumulated dividend123accumulated earnings tax124accumulation125acid test ratio126acquired company127acquisition128acquisition accounting129acquisition cost130acquisition decision131acquisition excess132acquisition surplus133across-the-board134ACT135act136action137active account138active assets139activity140activity account141activity accounting142activity ratio143activity variance144act of bankruptcy145act of company146act of God147actual capital148actual value149actual wage150added value151added value statement152added value tax153addition154additional depreciation155additional paid-in capital156additional tax157adequate disclosure158adjunct account159adjustable-rate bond160adjusted gross income161adjusted trial balance162adjusting entry163adjustment164adjustment account165adjustment bond166administrative accounting167administrative budget168administrative expense169ADR170ad valorem tax171advance172advance corporation tax173advances from customers174advance to suppliers175adventure176adverse opinion177adverse variance178advisory services179affiliated company180affiliation181after closing trial balance182after cost183after date184after sight185after-tax186AGA187age188age allowance189age analysis190agency191agency commission192agency fund193a g enda194agent195aggregate balance sheet196aggregate income statement197AGI198aging of accounts receivable 199aging schedule200agio201agiotage202AGM203agreement204agreement of partnership205AICPA206AIS207all capital earnings rate208all-inclusive income concept 209allocation210allocation criteria211allotment212allowance213allowance for bad debts214allowance for depreciation215allowance method216all-purpose financial statement 217alpha risk218altered check219alternative accounting methods 220alternative proposals221amalgamation222American Accounting Association 223American depository receipts224American Institute of Certified Public Accountants225American option226American Stock Exchange227amortization228amortized cost229amount230amount differ231amount due232amount of 1 dollar233analysis234analyst235analytical review236annual audit237annual closing238annual general meeting239annualize240annualized net present value 241annual report242annuity243annuity due244annuity in advance245annuity in arrears246annuity method of depreciation 247antedate248anticipation249anti-dilution clause250anti-pollution investment251anti-profiteering tax252anti-tax avoidance253anti-trust legislation254A/P255APB256APB Opinion257Application258applied overhead259appraisal260appraisal capital261appraisal surplus262appraiser263appreciation264appropriated retained earnings 265appropriation266appropriation account267appropriation budget268approval269approved account270approved bond271A/R272arbitrage273arbitrage transaction274arbitration275arithmetical error276arm,s-length price277arm,s-length transaction278ARR279arrears280arrestment281Authur Anderson & Co.282article283articles of incorporation284articles of partnership285articulate286articulated concept287artificial intelligence288ASB289ASE290Asian Development Bank291Asian dollar292asking price293assessed value294assessment295asset296asset cover297asset depreciation range298asset-liability view299asset quality300asset retirement301asset revaluation302asset stripping303asset structure304asset turnover305asset valuation306assignment of accounts receivable 307associated company308Association of Government Accounting 309assumed liability310AT311at cost312at par313at sight314attached account315attachment316attest317attestation318audit319auditability320audit committee321audit coverage322audited financial statement323audit evidence324Audit Guides325auditing326auditing procedure327auditing process328auditing standard329Auditing Standards Board330Auditor331auditor general332auditor,s legal liability333auditor,s opinion334auditor,s report335audit program336audit report337audit risk338audit sampling339audit software340audit test341audit trail342audit working paper343authorized capital stock 344automated clearing house 345automated teller machine 346automatic transfer service 347available asset348available inventory349average balance350average collection period 351average cost352average-cost method353average inventory354average life355average payment period(of accounts payable)356average rate of return357averages358avoidable cost359back charge360back date361backed bill362back-end load363backer364backlog depreciation365back order366back pay367back tax368back-to-back credit369back-to-back loan370back wardation371backward integration372bad check373bad debt374bad debt account375bad debt expense376bad debt ratio377bad debt recovery378bailment379bailout380bailout period381balance382balance budget383balance due384balance fund385balance of account386balance of payment387balance of retained earnings 388balance sheet389balance sheet account390balance sheet analysis391balance sheet audit392balance sheet date393balance sheet ratio394balance sheet total395balloon payment396bank397bank(er,s) acceptance398bank balance399bankbook400bank charge401bank checking account402bank confirmation403bank credit404bank custody405bank draft406banker407bank failure408bank loan409bank overdraft410bank reconciliation statement 411bank reference412bank run413bankruptcy414bankruptcy act415bankruptcy cost416bankruptcy court417bankruptcy prediction418Bankruptcy Reform Act of 1978 419bank transfer420bargain421bargain money422bargain purchase option423bargain renewed option424bargain sale425barometers426barometers stock427barter428barter transaction429base430base period431base price432base rate433base stock434BASIC435basic earnings per share436basis437basis of accounting438basis of taxation439basis point440basket purchase441batch costing442batch processing443B/D444B/E445BE analysis446bear447bearer448bearer bond449bearer draft450bear interest451bear market452bear squeeze453beating the market454before-separation cost 455before-tax income456Beginners All-purpose Symbolic Instruction Code457beginning balance458beginning inventory 459bellwether security 460below par461below the line462beneficial interest 463beneficial owner464beneficiary465benefit466benefit-cost analysis 467benefit-cost ratio468benefit fund469benefit in kind470benefit system471best-efforts agreement 472beta coefficient473beta risk474betterment475B/F476Bias477bid478bid bond479bid price480big bath481Big Board482Big Five483bill484billing485billing clerk486bill of entry487bill of exchange488bill of lading489bill of materials490bill of sales491bills payable492bills receivable493B/L494black market495black money496blank bill of lading 497blank check498blank endorsement499blanket mortgage500blanket order501blanket price502blind entry503blind purchase504blue-chip505blue-sky laws506board chairman507board minutes508board of directors509board of trade510bond511bond conversion512bond discount513bonded goods514bonded warehouse515bond financing516bondholder517bond indenture518bonding company519bond issue cost520bond premium521bond rating522bonds outstanding523bonds payable524bond yield525bonus526bonus issue527book528book audit529book balance530book inventory531bookkeeper532bookkeeping533book of final entry 534book of orginal entry 535book profit536book rate of return 537books of accounts538book value539book value per share 540boot541borrowing542borrowing power543bottom line544B/R545branch546branch accounting547branch current account 548branch ledger549brand name550breach of contract551breach of trust552breakdown553break-even analysis 554break-even chart555break-even point556break-up value557bribes and kickbacks558bridging loan559British Accounting Association 560broker561brokerage562brought down563brought forward564budget565budgetary control566budget decision567bugeting568budget management569budget variance570buffer stock571bull572bullion573bull market574burden575burden rate576business577business accounting578business barometer579business combination580business cycle581business environment582business failure583business income584business risk585business segment586business transaction587business trust588buy and hold decision589buyer,s credit590buying expense591buyout592buy over593bylaws594by-product595CA596cable transfer597calculation598calculator599calendar year600call601callable bond602callable preferred stock603call loan604call option605call premium606call price607call provision608cancelable lease609cancelled check610C & F611C & I612capacity614capacity to borrow615capacity to contract616capital617capital account618capital addition619capital allowance620capital and liabilities ratio 621capital appreciation622capital asset623capital asset pricing model 624capital authorized625capital budget626capital cost627capital deficit628capital expenditure629capital gain630capital impairment631capital intensive632capital investment633capital investment appraisal 634capitalization635capitalization of earnings 636capitalization of interest 637capitalized value638capital lease639capital leverage640capital loss641capital maintenance concept 642capital market643capital market line644capital outlay645capital-output ratio646capital paid-in647capital rationing648capital reorganization649capital reserve650capital return651capital stock652capital stock outstanding653capital stock premium654capital stock subscriptions 655capital structure656capital structure decision 657capital surplus658capital turnover659capital verification660CAPM661carried interest662carry back663carrying cost664carrying value665carry over666CASB667cash668cashability670cash asset671cash audit672cash basis accounting673cash bonus674cash break-even analysis675cash budget676cash cow677cash deficit678cash disbursement journal679cash discount680cash dividend681cash equivalent682cash equivalent value683cash flow684cash flow statement685cash-flow to capital-expenditure ratio 686cash-flow to total-debt ratio687cash forecast688cashier689cashier,s check690cash in transit691cash journal692cash on delivery693cash on hand694cash position695cash receipts journal696cash records697cash sale698cash shortages and overages699cash statement700cash turnover ratio701cash with order702casting703casual audit704CBA705CCA706CD707ceiling708ceiling price709central bank710centralization711certainty712certainty decision713certainty equivalent714certainty equivalent coefficient715certificate of capital verification 716certificate of deposit717certificate of incorporation718certificate of indebtedness719certificate of protest720certified accountant721certified check722certified data processor723certified financial planners724certified financial statement725certified information system auditor 726certified internal auditor727certified management accountant728certified public accountant729certifying officer730chain discount731chain liquidation732chairman of the board of director733chairman,s report734change fund735changing prices accounting736charge737charge account738charge and discharge statement739charge card740charge off741charge sale742charter743chartered accountant744chartered financial analyst745charted financial consultant746chartist747chart of accounts748chattel749chattel mortgage750check751check and balance system752check cleaning753checking account754check register755check verification756chief accountant757chief auditor758chief cashier759chief financial officer760CHIPS761chronological book762CIF763circularization764circulating asset765circulating capital766claim767classification of accounts768classification of assets769classification of liabilities770classification of stockholders, equity 771classified common stock772classified trial balance773claw back774clean775clean bill of exchange776clean letter of credit777clearance778clearance agent779clearance sale780clearing781clearing account782clearing house783clear-up cause784clerical error785clerk786client787closed account788closed-end mutual fund789closely-held company790closely-held corporation791closing792closing adjustment793closing balance794closing date795closing entry796closing price797closing trial balance798CM799CMA800CML801COBOL802code803Code of Professional Ethics804coding805coding clerk806coding of accounts807co-financing808coin809coinsurance clause810collateral811collateral bond812collateral loan813collectibles814collection agency815collection period816collective policy817collusion818columnar journal819combination820combined financial statement821combined journal and ledger822comfort letter823commercial bank824commercial bill825commercial credit826commercial law827commercial paper828commission829commitment830commitment fee831commodity832commodity exchange833Common Business Oriented Language 834common cost835common dollar836common-size statement837common stock838common stock equivalent839Common Stock Index840community of interest841commuted value842company843company director844company finance845company law846company reserve847company tax848comparability849comparative accounting850comparative statement851compensating balance852compensating errors853compensation854compensatory stock option855competitive bidding856compilation of financial statement857complete audit858complete cycle costs859completed contract method860complete transaction861complex capital structure862complex information processing863compliance audit864compliance test865composite break-even point866composite depreciation867composition868compound amount of 1 dollar869compound discount870compound entry871compound interest872compound interest method of depreciation 873compound value874comprehensive audit875comprehensive budget876comprehensive income877comptroller878Comptroller General879compulsory audit880compulsory liquidation881COMPUSTAT882computed price883computer884computer-aided audit885computer-aided financial management886computer conferencing887computer fraud888computerized accounting889computer network890computer software891concealment892concept893conceptual framework894concern895concession896condensed balance sheet897condensed income statement898conditional acceptance899conditional bond900confidential information901confirmation letter902confirmed letter of credit903confiscated goods904confiscation905conflict of interest906conglomerate combination907conglomerate company908conglomerate financial statement 909conservatism910consignment911consignment account912consistency913consolidated financial statement 914consolidation915consolidation goodwill916consortium917consortium project918constant price919constant purchase power accounting 920constituent company921construction contract accounting 922construction work in process923constructive dividend924constructive fraud925constructive receipt926consular invoice927consultant928consultant fee929Consultative Committee of Accounting Bodies930consumed cost931Consumer Price Index932Continental European accounting 933contingency934contingency account935contingency financial plan936contingent gain937contingent loss938continuing account939continuing appropriation940continuing investment941continuing professional education 942continuing security943continuity postulate944continuous audit945continuous budget946continuous inventory947contra account948contract949contract labor950contractor951contract price952contra entry953contributed capital954contributed capital in excess of par value955contribution956contribution approach to pricing957contribution margin958contribution margin income statement 959contribution margin ratio960contributory pension plan961control962control account963controllable cost964controlled accounts965controlled company966controller967controlling company968controlling-company accounting969controlling interest970convention971conventional accounting972conventional costing973conventional income statement974conversion975conversion price976conversion rate977convertible bond978convertible preferred stock979conveyance980cook981cooked books982coownership company983coownership of property984copyright985copyright royalty986corporate accounting987corporate bond988corporate charter989corporate finance990corporate joint venture991corporate raider992corporate readjustment993corporate reorganization994Corporate Report995corporate risk996corporation997corpus998correcting entry999correspondent1000corruption1001cost1002cost absorption1003cost accountant1004cost accounting1005Cost Accounting Standards1006cost accounts1007cost allocation1008cost analysis1009cost and freight1010cost and insurance1011cost audit1012cost basis1013cost-benefit analysis1014cost center1015cost classification1016cost control1017cost distribution1018cost flow1019costing1020cost, insurance and freight1021cost ledger1022cost object1023cost of capital1024cost of goods manufactured1025cost of good sold1026cost of living adjustment1027cost of sales1028cost or market, whichever is lower 1029cost-plus pricing1030cost principle1031cost records1032cost report1033cost sheet1034cost variance analysis1035cost-volume-profit analysis1036counterfeit money1037countermand1038countersign1039coupon1040coupon bond1041Court of Bankruptcy1042covenant1043cover1044coverage1045coverage ratio1046covered interest arbitrage1047CPA1048CPA examination1049CPA firm1050credit1051credit account1052credit agency1053credit analysis1054credit balance1055credit card1056credit control1057credit guarantee1058credit line1059credit memorandum1060creditor1061creditors, equity1062creditors, ledger1063credit policy1064credit rating1065credit risk1066credit sale1067credit terms1068criminal liability1069critical path accounting 1070critical path method1071cross check1072crossed check1073cross rate (of exchange) 1074cross-reference (index) 1075cum dividend1076cum rights1077cumulative preferred stock 1078cumulative voting1079currency1080currency depreciation 1081currency exchange1082current1083current account1084current asset1085current asset turnover 1086current cost1087current cost account1088current cost income1089current expense1090current liability1091current rate method1092current ratio1093current replacement cost 1094current return1095current value1096custodial accounting1097custodial responsibility 1098custom1099customer,s advance1100customer,s ledger1101customs declaration1102customs duty1103customs office1104cutoff1105cutoff date1106cutoff rate (of return) 1107cutoff test1108cycle count1109daily cash report1110daily statement1111damages1112data1113data base1114data base management system1115data processing1116data retrieval1117date1118date backward1119date due1120date forward1121date of balance sheet1122date of payment1123day book1124days purchases in accounts payable 1125days sales in accounts receivable 1126days sales in inventory1127dBase1128DCF1129dead account1130dead capital1131dead stock1132deal1133dealer1134debenture(bond)1135debenture capital1136debit1137debit and credit convention1138debit1139debit card1140debit entry1141debit memorandum1142debt1143debt and equity securities1144debt capacity1145debt capital1146debt-collection agency1147debt coverage ratio1148debt crisis1149debt factor1150debt financing1151debt limit1152debtor1153debtors ledger1154debt ratio1155debt restructuring1156debt service1157debt structure1158debt to equity ratio1159debt to total assets ratio1160decentralization1161decentralized accounting1162decision1163decision analysis1164decision chart1165decision making1166decision making under certainty 1167decision making under uncertainty 1168decision model1169decision rule1170decision software package 1171decision support system 1172decision table1173decision theory1174decision tree1175decision variable1176declaration of bankruptcy 1177declaration of dividend1178declining-balance method(of depreciation)1179decommissioning cost1180deconglomeration1181deductions1182deed1183deed of arrangement1184deed of trust1185deep discount bonds1186defalcation1187default1188default notice1189default risk1190defeasance1191defective check1192Defense Contract Audit Agency 1193defensive asset1194defensive project1195deferral1196deferred annuity1197deferred asset1198deferred compensation plan 1199deferred credit1200deferred debit1201deferred dividend1202deferred expense1203deferred income1204deferred income tax liability 1205deferred liability1206deferred maintenance1207deficiency1208deficiency statement1209deficit1210deficit budget1211deflation1212deflator1213degree of financial leverage 1214degree of operation leverage 1215degree of total leverage 1216de jure corporation1217del credere1218delinquency1219delinquency charge1220delinquency ratio1221delist1222delivery1223delivery against cash1224delivery expense1225delivery price1226Deloitte and Touche1227demand1228demand deposit1229demand draft1230demand loan1231demerger1232demurrage1233denationalization1234denomination1235department1236departmental accounting1237departmental cost1238departmental income statement 1239departmental overhead1240depletion1241depletion expense1242deposit1243deposit account1244deposit certificate1245deposit in transit1246depository1247depository receipts1248depreciable asset1249depreciable cost1250depreciation life1251depreciated cost1252depreciation1253depreciation accounting1254depreciation adjustment1255depreciation allowance1256depreciation base1257depreciation expense1258depreciation fund1259depreciation method1260depreciation policy1261depreciation ratio1262deregulation1263derivative evidence1264derivative instrument1265designated securities1266desk audit1267detail account1268detailed audit1269detail ledger1270detection of fraud1271devaluation1272development cost1273differential analysis1274dilution1275dilutive securities1276direct access1277direct allocation method 1278direct cost1279direct costing1280direct debit。
(完整版)会计专业英语词汇大全
会计专业英语词汇大全（一）一.专业术语Accelerated Depreciation Method 计算折旧时，早期所提的折旧大于后期各年。
加快折旧法主要包含余额递减折旧法declining balance depreciation，双倍余额递减折旧法double declining balance depreciation，年限总数折旧法sum of the years' depreciationAccount 科目，帐户Account format 帐户式Account payable 对付帐款Account receivable 应收帐款Accounting cycle 会计循环，指按次序进行记录，归类，汇总和编表的全过程。
在连续的会计期间循环往复的循环进行Accounting equation 会计等式：财产= 欠债 + 业主权益Accounts receivable turnover 应收帐款周转率：一个期间的赊销净额/ 应收帐款均匀余额Accrual basis accounting 应记制，债权发生制：以应收对付为计算基础，以确立本期利润与花费的一种方式。
凡应属本期的利润于花费，无论其款项能否以收付，均作为本期利润和花费办理。
Accrued dividend 应计股利Accrued expense 应记花费：指本期已经发生而还没有支付的各项花费。
Accrued revenue 应记收入Accumulated depreciation 累计折旧Acid-test ratio 酸性试验比率，公司速动财产与流动欠债的比率，又称quick ratioAcquisition cost 购买成本Adjusted trial balance 调整后试算表，指已作调整分录但还没有作结账分录的试算表。
Adjusting entry调整分录：在会计期末所做的分录，将会计期内因某些原由此不曾记录或未适合记录的会计事项予以记录入帐。
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a grand一千美元
a lump sum一次总付的金额
A shareＡ股；甲类股份
a three-box reversal criterion三盒子价格反标准
A/B air bill空运提单
AA against actuals以期换现；期货转现货AA auto answer自动应答
AAR against all risks保一切险
AB accept bills接受跟单汇单
ab ovo从开始；自始abandon委付；投保；放弃
abandoned property 委付财产；废弃财产；已放弃产权财产
abandoned vessel委付船；弃船abandonee被委付人abandonment委付；报废；放弃abandonment clause弃船条款；委付条款abandonment loss废弃损失abandonment of ship船舶委付；弃船abandonment of voyage放弃航次abandonment value放弃价值；清算价值abate a price还价
abatement 减(免)税；打折扣；冲销；返销部分或全部
abatement of tax减税；税款的扣减；减扣免税额abbrev.缩略语
ABC analysis ABC分析法
ABC control system ABC存货控制制度
ABC method of analysis ABC分析法
abend异常结束；非正常中断abeyance中止；所有权未定；暂搁
abide by contract遵守合同
ability to repay loan偿还借款能力
ABN AMRO Bank N.V荷兰银行
abnormal condition非正常状态
abnormal depreciation非常折旧；特别折旧
abnormal exchange非正常交易；非正常行市abnormal gains非常收益
abnormal item非常项目；特殊项目
abnormal risk异常危险；特殊风险
abnormal spoilage非正常损耗；异常破损aboriginal cost原始价值
abort终止；中断
Abort,Retry,Fail,Ignore?凭单；“中断，再试，放弃，不理睬?”
abortive enterprise超额利润
above full carry market超满持仓费用市场。