acca词汇总结表
内部审计-常用审计英语词汇 精品
常用审计英语词汇1 ability to perform the work 能力履行工作2 acceptance procedures 接受程序3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收账款列表6 accounts receivable 应收账款7 accruals listing 应计项目列表8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 账龄分析12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误分析15 anomalous error 反常的错误16 appointment ethics 接受任命的相关职业道德考虑17 appointment 任命18 associated firms 关联公司19 association of chartered certified accounts（ACCA）英国特许注册会计师公会20 assurance engagement 保证约定21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 接受审计24 audit approach 审计方法25 audit mittee 审计委员会,审计小组26 audit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of munication 作为沟通方式的审计报告32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员调配36 audit timing 审计时间安排37 audit trail 审计线索38 auditing standards 审计准则39 auditors duty of care 审计人员的审慎职责40 auditors report 审计报告41 authority attached to ISAs 遵守国际审计准则42 automated working papers 电子工作底稿43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 受益47 best value 最好的价值48 business risk 经营风险,商业风险49 Cadbury mittee Cadbury 委员会50 cash count 现金盘点51 cash system 现金系统52 changes in nature of engagement 改变约定的性质上53 charges and mitments 费用和承诺54 charities 慈善机构55 CIS application controls 控制信息系统的应用控制56 CIS environments stand-alone microputers 单机控制环境57 client screening 客户甄别58 closely connected 有密切关系59 clubs 俱乐部60 munications between auditors and management 注册会计师和管理层的沟通61 munications on internal control 内部控制上的沟通62 panies act 公司法63 parative financial statements 比较财务报表64 paratives 比较的65 petence 能力66 pilation engagement 编辑约定书67 pleteness 完整性68 pletion of the audit 审计完成69 pliance with accounting regulations 符合～的作法会计规则70 puters assisted audit techniques （CAATs）计算机辅助审计技术（CAATs）71 confidence 保密72 confidentiality 保密性73 confirmation of accounts receivable 应收账款的询证74 conflict of interest 利益冲突75 constructive obligation 推定义务76 contingent asset 或有资产77 contingent liability 或有负债78 control environment 控制环境79 control procedures 控制程序80 control risk 控制风险81 controversy 矛盾,冲突82 corporate governance 公司治理机制83 corresponding figures 对应数字84 cost of conversion 转换成本,加工成本85 cost 成本86 courtesy87 creditors 债权人88 current audit files 本期审计档案89 database management system （DBMS）数据库管理系统90 date of report 报告的日期91 depreciation 折旧,贬值92 design of the sample 抽样设计93 detection risk 检查风险94 direct verification approach 直接核查法95 directional testing 定向测试96 directors emoluments 董事酬金97 directors serve contracts 董事服务合约98 disagreement with management 与管理层不一致99 disclaimer of opinion 拒绝表示意见100 distributions 分销,分派101 documenting the audit process 记录审计程序102 due care 合理关注103 due skill and care 合理技能和关注104 economy 经济105 education 教育106 effectiveness 效用,效果107 efficiency 效益,效率108 eligibility / ineligibility 合格/ 无被选资格109 emphasis of matter 强调事项110 engagement economics 契约经济学111 engagement letter 业务约定书112 error 差错113 evaluating of results of audit procedures 审计程序结果的评估114 examinations 检查115 existence 存在性116 expectations 期望117 expected error 期望误差118 experience 经验119 expert 专家120 external audit 独立审计,外部审计121 external review reports 外部复核报告122 fair 公正123 fee negotiation 费用协商124 final assessment of control risk 控制风险的最终评定125 final audit 期末审计126 financial statement assertions 财政报告认定127 financial 财务128 finished goods 产成品129 flowcharts 流程图130 fraud and error 舞弊131 fraud 欺诈132 fundamental principles 基本原理133 general CIS controls 一般的CIS 控制134 going concern assumption 持续经营假设135 going concern 持续经营136 goods on sale or return 允许退货的销售137 goodwill 商誉138 governance 统治139 hospitality 款待140 human resources 人力资源141 ine tax 所得税142 independent estimate 独立估计143 information technology 信息技术144 inherent risk 固有风险145 insurance 保险146 intangibles 无形147 integrity 诚实148 interim audit 中期审计149 internal auditing 内部审计150 internal auditors 内部审计师151 internal control evaluation questionnaires （ICEQs）内部控制评价调查表152 internal control questionnaires （ICQs）内部控制调查表153 internal control system 内部控制系统154 internal review assignment 内部评价任务155 international audit and assurance standards board （IAASB）国际的审计和保证标准理事会（IAASB）156 international auditing practice statements （IAPSs）国际审计实务声明（IAPSs）157 international federation of accountants （IFAC）国际会计师联合会（IFAC）158 inventory system 盘存制度159 inventory valuation 存货估价160 legal and regulations 法规161 legal obligation 法定义务,法定责任162 levels of assurance 保证程度163 liability 负债164 limitation on scope 审计范围限制165 limitation of audit 审计的局限性166 limitations of controls system 控制系统的局限性167 litigation and claims 诉讼和赔偿168 litigation 诉讼169 loans 借款,贷款170 long term liabilities 长期负债171 management 管理172 management integrity 管理层诚信173 management representation letter 管理当局声明书174 marketing 推销,营销,市场学175 material inconsistency 重要的不一致176 material misstatements of fact 重大误报177 materiality 重要性178 measurement 计量179 microputers 微型计算器180 modified reports 变更报告181 narrative notes 描述注释182 nature 性质183 negative assurance 消极保证184 net realizable value 可变现净值185 non-current asset register 固定资产财产登记186 non-executive directors 非执行董事187 non-sampling risk 非抽样风险188 non-statutory audits 非法定审计189 objectivity 客观性190 occurrence 出现191 on-line puter systems 在线计算器系统192 opening balances 期初余额193 operational audits 经营审计,作业审计194 other information 其他的信息195 outsourcing internal audit 将内审功能外包196 overall review of financial statements 财务报表的总体回顾197 overdue fees 过多的费用198 overhead absorption 管理费用吸收199 periodic plan 定期的计划200 permanent audit files 永久审计档案201 personal relationships 个人的亲属关系202 planning 计划编制203 population 抽样总体204 precision 精密205 preliminary assessment of control risk 控制风险的初步评估206 prepayments 预付款项207 presentation and disclosure 列示和披露208 problems of accounting treatment 会计处理的问题209 procedures 程序210 procedures after accepting nomination 接受提名后的相关程序211 procurement 采购212 professional duty of confidentiality 保密的职业责任213 projection of errors 错误的预测214 provision 备抵,准备215 public duty 公共职责216 public interest 公众利益217 publicity 公众218 purchase ledger 购货分类账219 purchases and expenses system 采购和费用系统220 purchases cut-off 采购截止日期221 put on enquiry 询价222 qualified opinion 保留意见223 qualitative aspects of errors 错误的定性方面224 random selection 随机选择225 reasonable assurance 合理保证226 reassessing sampling risk 重新评价抽样风险227 reliability 可靠性228 remuneration 报酬229 report to management 对管理层的报告230 reporting 报告231 research and development costs 研发成本232 reservation of title 保留权力233 reserves 公积234 revenue and capital expenditure 收入性和资本性支出235 review 复核236 review engagement 复阅约定237 rights 权利238 rights and obligations 权利与义务239 risk and materiality 风险和重要性240 risk-based approach 基于风险的审计方法241 rotation of auditor appointments 审计人员轮换242 rules of professional conduct 职业道德守则243 sales cut-off 销售终止点244 sales system 销售系统245 sales tax 销售税,营业税246 sales 销售,销货247 sample size 样本大小248 sampling risk 抽样风险249 sampling units 抽样单位250 schedule of unadjusted errors 未调整的错误表251 scope and objectives of internal audit 内部审计的范围和目标252 segregation of duties 职责分离253 service organization 服务组织254 significant fluctuations or unexpected relationships 重大（市价）波动或不能预料的(亲属)关系255 sole traders 个体营业者256 sources of knowledge 获取了解的来源257 stakeholders 利益相关人258 standardised working papers 标准化工作底稿259 statistical sampling 统计抽样260 statutory audit 法定审计261 statutory books 法定簿记262 statutory duty 法定责任263 stewardship 管理层的才智264 strategic plan 战略性计划265 stratification 分层266 subsequent events 期后事项267 substantive procedures 实质性测试程序268 substantive tests 实质性测试269 sufficient appropriate audit evidence 充分、适当的审计证据270 sundry accruals 各项应计费用271 supervision 监督272 supervisory and monitoring roles 监督的和监控角色273 suppliers statements 供应商的对账单274 system and internal controls 系统和内部的控制275 systematic selection 系统选择法276 systems-based approach 系统审计方法277 tangible non-current assets 有形固定资产278 tendering 投标,清偿279 terms of the engagement 约定书的条件280 tests of control 控制测试281 the AGM 股东周年大会282 the board 委员会283 three Es 三Es (效果、效率、经济)284 timing 定时285 tolerable error 可容忍误差286 trade accounts payable and purchases 贸易应付账款和采购287 trade accounts payable listing 应付账款清单288 TRUE 真实289 uncertainty 不确定性290 undue dependence 过分依赖291 unqualified audit report 无保留意见的审计报告292 using the knowledge 使用知识293 using the work of an expert 使用专家的工作294 valuation 计价，估价295 value for money 物有所值296 voluntary disclosure 自愿披露297 wages and salaries 工资，薪金298 wages system 工资系统299 work in progress 在产品300 working papers 工作底稿。
【最新】ACCA资产负债表中英文解析
【最新】ACCA资产负债表中英文解析1. 资产类词汇 Assets“Assets”定义A resource controlled by an entity as a result of past events and from which future economicbenefits are expected to flow to the entity.资产是指由企业过去经营交易或各项事项形成的，由企业拥有或控制的，预期会给企业带来经济利益的资源。
1.1 非流动性资产Non-current assets“Non-current assets”定义A non-currentasset is an asset that is not likely to turn to unrestricted cash within oneyear of the balance sheet date.非流动资产是指流动资产以外的资产，主要包括持有到期投资、长期应收款、长期股权投资、投资性房地产、固定资产、在建工程、无形资产、长期待摊费用、可供出售金融资产等。
1.2 流动性资产 Currentassets“Current assets”定义Current assets arebalance sheet accounts that represent the value of all assets that can reasonably expect to be converted into cash within one year.流动资产（Current Assets）是指企业可以在一年或者超过一年的一个营业周期内变现或者运用的资产。
内容包括货币资金、短期投资、应收票据、应收账款和存货等。
2. 权益类词汇 Equity“Equity”定义The residual interest in the assets of the entity after deducting all its liabilities.所有者权益是指企业资产扣除负债后由所有者享有的剩余权益。
常用审计英语词汇
常用审计英语词汇1 ability to perform the work 才能实施工作2 acceptance procedures 接收法度榜样3 accountability 经管义务,问责性4 accounting estimate 管帐估量5 accounts receivable listing 应收账款列表6 accounts receivable 应收账款7 accruals listing 应计项目列表8 accruals 应计项目9 accuracy 精确性10 adverse opinion 否定看法11 aged analysis 账龄分析12 agents 代理人13 agreed-upon procedures 商定审查营业14 analysis of errors 缺点分析15 anomalous error 反常的缺点16 appointment ethics 接收录用的相干职业道德推敲17 appointment 录用18 associated firms 接洽关系公司19 association of chartered certified accounts（ACCA）英国特许注册管帐师公会20 assurance engagement 包管商定21 assurance 包管22 audit 审计,审核,核数23 audit acceptance 接收审计24 audit approach 审计方法25 audit committee 审计委员会,审计小组26 audit engagement 审计营业商定书27 audit evaluation 审计评判28 audit evidence 审计证据29 audit plan 审计筹划30 audit program 审计法度榜样31 audit report as a means of communication 作为沟通方法的审计申报32 audit report 审计申报33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员调配36 audit timing 审计时刻安排37 audit trail 审计线索38 auditing standards 审计准则39 auditors duty of care 审计人员的慎重职责40 auditors report 审计申报41 authority attached to ISAs 遵守国际审计准则42 automated working papers 电子工作底稿43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调剂表46 beneficial interests 受益47 best value 最好的价值48 business risk 经营风险,贸易风险49 Cadbury committee Cadbury 委员会50 cash count 现金盘点51 cash system 现金体系52 changes in nature of engagement 改变商定的性质上53 charges and commitments 费用和承诺54 charities 慈善机构55 CIS application controls 操纵信息体系的应用操纵56 CIS environments stand-alone microcomputers 单机操尽情形57 client screening 客户甄别58 closely connected 有紧密关系59 clubs 俱乐部60 communications between auditors and management 注册管帐师和治理层的沟通61 communications on internal control 内部操纵上的沟通62 companies act 公司法63 comparative financial statements 比较财务报表64 comparatives 比较的65 competence 才能66 compilation engagement 编辑商定书67 completeness 完全性68 completion of the audit 审计完成69 compliance with accounting regulations 相符～的作法管帐规矩70 computers assisted audit techniques （CAATs）运算机关心审计技巧（CAATs）71 confidence 保密72 confidentiality 保密性73 confirmation of accounts receivable 应收账款的询证74 conflict of interest 好处冲突75 constructive obligation 推定义务76 contingent asset 或有资产77 contingent liability 或有负债78 control environment 操尽情形79 control procedures 操纵法度榜样80 control risk 操纵风险81 controversy 抵触,冲突82 corporate governance 公司治理机制83 corresponding figures 对应数字84 cost of conversion 转换成本,加工成本85 cost 成本86 courtesy87 creditors 债权人88 current audit files 本期审计档案89 database management system （DBMS）数据库治理体系90 date of report 申报的日期91 depreciation 折旧,贬值92 design of the sample 抽样设计93 detection risk 检查风险94 direct verification approach 直截了当核查法95 directional testing 定向测试96 directors emoluments 董事酬金97 directors serve contracts 董事办事合约98 disagreement with management 与治理层不一致99 disclaimer of opinion 拒绝表示看法100 distributions 分销,分派101 documenting the audit process 记录审计法度榜样102 due care 合理存眷103 due skill and care 合理技能和存眷104 economy 经济105 education 教诲106 effectiveness 效用,后果107 efficiency 效益,效力108 eligibility / ineligibility 合格/ 无被选资格109 emphasis of matter 强调事项110 engagement economics 契约经济学111 engagement letter 营业商定书112 error 缺点113 evaluating of results of audit procedures 审计法度榜样成果的评估114 examinations 检查115 existence 存在性116 expectations 期望117 expected error 期望误差118 experience 体会119 expert 专家120 external audit 自力审计,外部审计121 external review reports 外部复核申报122 fair 公平123 fee negotiation 费用协商124 final assessment of control risk 操纵风险的最终评定125 final audit 期末审计126 financial statement assertions 财务申报认定127 financial 财务128 finished goods 产成品129 flowcharts 流程图130 fraud and error 舞弊131 fraud 讹诈132 fundamental principles 基来源差不多理133 general CIS controls 一样的CIS 操纵134 going concern assumption 连续经营假设135 going concern 连续经营136 goods on sale or return 许可退货的发卖137 goodwill 商誉138 governance 统治139 hospitality 接待140 human resources 人力资本141 income tax 所得税142 independent estimate 自力估量143 information technology 信息技巧144 inherent risk 固有风险145 insurance 保险146 intangibles 无形147 integrity 诚实148 interim audit 中期审计149 internal auditing 内部审计150 internal auditors 内部审计师151 internal control evaluation questionnaires （ICEQs）内部操纵评判查询拜望表152 internal control questionnaires （ICQs）内部操纵查询拜望表153 internal control system 内部操纵体系154 internal review assignment 内部评判义务155 international audit and assurance standards board （IAASB）国际的审计和包管标准理事会（IAASB）156 international auditing practice statements （IAPSs）国际审计实务声明（IAPSs）157 international federation of accountants （IFAC）国际管帐师结合会（IFAC）158 inventory system 盘存轨制159 inventory valuation 存货估价160 legal and regulations 律例161 legal obligation 法定义务,法定义务162 levels of assurance 包管程度163 liability 负债164 limitation on scope 审计范畴限制165 limitation of audit 审计的局限性166 limitations of controls system 操纵体系的局限性167 litigation and claims 诉讼和补偿168 litigation 诉讼169 loans 借钱,贷款170 long term liabilities 经久负债171 management 治理172 management integrity 治理层诚信173 management representation letter 治理当局声明书174 marketing 倾销,营销,市场学175 material inconsistency 重要的不一致176 material misstatements of fact 重大年夜误报177 materiality 重要性178 measurement 计量179 microcomputers 微型运算器180 modified reports 变革申报181 narrative notes 描述注释182 nature 性质183 negative assurance 消极包管184 net realizable value 可变现净值185 non-current asset register 固定资产家当挂号186 non-executive directors 非履行董事187 non-sampling risk 非抽样风险188 non-statutory audits 不法定审计189 objectivity 客不雅性190 occurrence 显现191 on-line computer systems 在线运算器体系192 opening balances 期初余额193 operational audits 经营审计,功课审计194 other information 其他的信息195 outsourcing internal audit 将内审功能外包196 overall review of financial statements 财务报表的总体回想197 overdue fees 过多的费用198 overhead absorption 治理费用接收199 periodic plan 按期的筹划200 permanent audit files 永久审计档案201 personal relationships 小我的亲属关系202 planning 筹划编制203 population 抽样总体204 precision 周详205 preliminary assessment of control risk 操纵风险的初步评估206 prepayments 预付款项207 presentation and disclosure 列示和披露208 problems of accounting treatment 管帐处理的问题209 procedures 法度榜样210 procedures after accepting nomination 接收提名后的相干法度榜样211 procurement 采购212 professional duty of confidentiality 保密的职业义务213 projection of errors 缺点的推测214 provision 备抵,预备215 public duty 公共职责216 public interest "大众,"好处217 publicity "大众,"218 purchase ledger 购货分类账219 purchases and expenses system 采购和费用体系220 purchases cut-off 采购截止日期221 put on enquiry 询价222 qualified opinion 储存看法223 qualitative aspects of errors 缺点的定性方面224 random selection 随机选择225 reasonable assurance 合理包管226 reassessing sampling risk 从新评判抽样风险227 reliability 靠得住性228 remuneration 待遇229 report to management 对治理层的申报230 reporting 申报231 research and development costs 研发成本232 reservation of title 储存权力233 reserves 公积234 revenue and capital expenditure 收入性和本钱性支出235 review 复核236 review engagement 复阅商定237 rights 权力238 rights and obligations 权力与义务239 risk and materiality 风险和重要性240 risk-based approach 基于风险的审计方法241 rotation of auditor appointments 审计人员轮换242 rules of professional conduct 职业道德守则243 sales cut-off 发卖终止点244 sales system 发卖体系245 sales tax 发卖税,营业税246 sales 发卖,销货247 sample size 样本大年夜小248 sampling risk 抽样风险249 sampling units 抽样单位250 schedule of unadjusted errors 未调剂的缺点表251 scope and objectives of internal audit 内部审计的范畴和目标252 segregation of duties 职责分别253 service organization 办事组织254 significant fluctuations or unexpected relationships 重大年夜（市价）波动或不克不及预感的(亲属)关系255 sole traders 个别营业者256 sources of knowledge 猎取明白得的来源257 stakeholders 好处相干人258 standardised working papers 标准化工作底稿259 statistical sampling 统计抽样260 statutory audit 法定审计261 statutory books 法定簿记262 statutory duty 法定义务263 stewardship 治理层的才智264 strategic plan 计策性筹划265 stratification 分层266 subsequent events 期后事项267 substantive procedures 本质性测试法度榜样268 substantive tests 本质性测试269 sufficient appropriate audit evidence 充分、恰当的审计证据270 sundry accruals 各项应计费用271 supervision 监督272 supervisory and monitoring roles 监督的和监控角色273 suppliers statements 供给商的对账单274 system and internal controls 体系和内部的操纵275 systematic selection 体系选择法276 systems-based approach 体系审计方法277 tangible non-current assets 有形固定资产278 tendering 投标,了债279 terms of the engagement 商定书的前提280 tests of control 操纵测试281 the AGM 股东周年大年夜会282 the board 委员会283 three Es 三Es (后果、效力、经济)284 timing 准时285 tolerable error 可容忍误差286 trade accounts payable and purchases 贸易敷衍账款和采购287 trade accounts payable listing 敷衍账款清单288 TRUE 真实289 uncertainty 不确信性290 undue dependence 过分依附291 unqualified audit report 无储存看法的审计申报292 using the knowledge 应用常识293 using the work of an expert 应用专家的工作294 valuation 计价，估价295 value for money 物有所值296 voluntary disclosure 自愿披露297 wages and salaries 工资，薪金298 wages system 工资体系299 work in progress 在产品300 working papers 工作底稿。
会计审计英语词汇大全(doc 23页)
会计审计英语词汇大全(doc 23页)1 ability to perform the work 能力履行工作2 acceptance procedures 承兑程序过程3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收帐款挂牌6 accounts receivable 应收账款7 accruals listing 应计项目挂牌8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 年老的分析（法,学）研究12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误的分析（法,学）研究15 anomalous error 反常的错误16 appointment ethics 任命伦理学17 appointment 任命18 associated firms 联合的坚挺19 association of chartered certified accounts（ACCA）特计的证（经执业的结社（ACCA）20 assurance engagement 保证债务21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 审计承兑24 audit approach 审计靠近25 audit committee 审计委员会,审计小组26 ahudit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 审计报告如一个通讯方法32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员36 audit timing 审计定时37 audit trail 审计线索38 auditing standards 审计准则39 auditors duty of care 审计（查帐）员的抚养责任40 auditors report 审计报告41 authority attached to ISAs 代理权附上到国际砂糖协定42 automated working papers 自动化了工作文件43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 受益权47 best value 最好的价值48 business risk 经营风险49 cadbury committee cadbury 委员会50 cash count 现金盘点51 cash system 兑现系统52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和评论54 charities 宽大55 tom walls tom 墙壁56 chronology of an audit 一审计的年代表57 CIS application controls CIS 申请控制58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器59 client screening 委托人甄别60 closely connected 接近地连接61 clubs 俱乐部62 communications between auditors and management 通讯在审计（查帐）员和经营之间63 communications on internal control 内部控制上的通讯64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 编辑债务69 completeness 完整性70 completion of the audit 审计的结束71 compliance with accounting regulations 符合～的作法会计规则72 computers assisted audit techniques （CAATs）计算器援助的审计技术（CAATs）73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款的查证76 conflict of interest 利益冲突77 constructive obligation 建设的待付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险83 controversy 论战84 corporate governance 公司治理,公司管制85 corresponding figures 相应的计算86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current audit files 本期审计档案91 database management system （DBMS）数据库管理制度（数据管理系统）92 date of report 报告的日期93 depreciation 折旧,贬值94 design of the sample 样品的设计95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 方向的抽查98 directors emoluments 董事酬金99 directors serve contracts 董事服务合约100 disagreement with management 与经营的不一致101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集104 documenting the audit process 证明审计程序105 due care 应有关注106 due skill and care 到期的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格 / 无被选资格112 emphasis of matter 物质的强调113 engagement economics 债务经济学114 engagement letter 业务约定书115 error 差错116 evaluating of results of audit procedures 审计手序的结果评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部的评论报告125 fair 公正126 fee negotiation 费谈判127 final assessment of control risk 控制风险的确定评定128 final audit 期末审计129 financial statement assertions 财政报告宣称130 financial 财务131 finished goods 产成品132 flowcharts 流程图133 fraud and error 舞弊134 fraud 欺诈135 fundamental principles 基本原理136 general CIS controls 一般的 CIS 控制137 general reports to mangement 对（牛犬等的）疥癣的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 货物准许退货买卖141 goodwill 商誉142 governance 统治143 greenbury committee greenbury 委员会144 guidance for internal auditors 指导为内部审计员145 hampel committee hampel 委员会146 haphazard selection 随意选择147 hospitality 款待148 human resources 人力资源149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CI S 环境-（与主机）联机计算器系统152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统153 IAPS 1005 the special considerations in the audit of small entities 在小的个体审计中的 IAPS 1005 特别的考虑154 IAS 2 inventories 信息家电 2 库存155 IAS 10 events after the balance sheet date 在平衡 sheeet 日期後面的信息家电 10 事件156 IFACs code of ethics for professional accountants IFACs 道德准则为职业会计师157 income tax 所得税158 incoming auditors 收入审计（查帐）员159 independent estimate 独立的估计160 ineligible for appointment 无被选资格的为任命161 information technology 信息技术162 inherent risk 固有风险163 initial communication 签署通讯164 insurance 保险165 intangibles 无形166 integrity 完整性167 interim audit 中期审计168 internal auditing 内部审计169 internal auditors 内部审计师170 internal control evaluation questionnaires （ICEQs）内部控制评价调查表171 internal control questionnaires （ICQs）内部控制调查表172 internal control system 内部控制系统173 internal review assignment 内部的评论转让174 international audit and assurance standards board （IAASB）国际的审计和保证标准登船（IAASB）175 international auditing practice statements （IAPSs）国际的审计实务声明（IAPSs）176 international federation of accountants （IFAC）国际会计师联合会（IFAC）177 inventory system 盘存制度178 inventory valuation 存货估价179 ISA 230 documentation 文件编制180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑182 Isa 260 communications of audit matters with those charge governance 审计物质的国际砂糖协定 260 通讯由于那些索价统治183 isa 300 planning isa 300 计划编制184 isa 310 knowledge of the business 企业的 isa 310 知识185 isa 320 audit materiality 审计重要性186 isa 400 accounting and internal control isa 400 会计和内部控制187 isa 402 audit considerations relating to entities using service organisatio ns 与正在使用的个体有关的 isa 402个审计考虑服务组织188 isa 500 audit evidence 审计证据189 isa 501 audit evidence-additional considerations for specific items isa 5 01个审计证据- 补偿为特殊条款190 isa 510 external confirmations isa 510个外部的查证191 isa 520 analytical procedures 分析性程序192 isa 530 audit sampling 审计抽样193 isa 540 audit of accounting estimates 解释估计的 isa 540 审计194 isa 560 subsequent events 期后事项195 isa 580 management representations 管理当局声明书196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来197 isa 620 using the work of an expert isa 620 使用专家的工作198 isa 700 auditors report on financial statements 财务报表上的 isa 700 审计（查帐）员的报告199 isa 710 comparatives isa 710个比较的200 isa 720 other information in documents containing audited financial stat ements isa 720 证券包含 audited 财务报表的其他信息201 isa 910 engagement to review financial statements isa 910 债务复阅财务报表202 isas and rss isas 和 rss203 joint monitoring unit 连接检验单位204 knowledge of the entitys business 个体的企业知识205 law and regulations 法和规则206 legal and regulations 法定权利和规则207 legal obligation 法定义务,法定责任208 levels of assurance 保险程度,保障水平209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的提起诉讼的限期212 limitations of controls system 控制系统的提起诉讼的限期213 litigation and claims 诉讼和赔偿214 litigation 诉讼215 loans 借款,贷款216 long term liabilities 长期负债217 lowballing lowballing218 management 管理219 management integrity 经营完整220 management representation letter 管理当局声明书221 marketing 推销,营销,市场学222 material inconsistency 决定性的前后矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measurement 计量226 microcomputers 微型计算器227 modified reports 变更报告228 narrative notes 叙述证券229 nature 性质230 negative assurance 消极保证231 net realizable value 可实现净值232 non-current asset register 非本期的财产登记233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 目标236 objectivity 客观性237 obligating event 负有责任事件238 obligatory disclosure 有拘束的揭示239 obtaining work 获得工作240 occurrence 出现241 on-line computer systems （与主机）联机计算器系统242 opening balances 期初余额243 operational audits 经营审计,作业审计244 operational work plans 操作上的工作计划245 opinion shopping 意见购物246 other information 其他的信息247 outsourcing internal audit 支援外包的内部核数248 overall review of financial statements 财务报表的包括一切的评论 249 overdue fees 超储未付费250 overhead absorption 管理费用分配251 periodic plan 定期的计划252 permanent audit files 永久审计档案253 personal relationships 个人的亲属关系254 planning 计划编制255 population 抽样总体256 precision 精密257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易 258 preliminary assessment of control risk 控制风险的预备评定259 prepayments 预付款项260 presentation and disclosure 提示和揭示261 problems of accounting treatment 会计处理的问题262 procedural approach 程序上的靠近263 procedures 程序264 procedures after accepting nomination 程序过程在接受提名之后 265 procurement 采购266 professional duty of confidentiality 保密的职业责任267 projection of errors 错误的规划268 provision 备抵,准备269 public duty 公共职责270 public interest 公众利益271 publicity 宣传272 purchase ledger 购货分类账273 purchases and expenses system 买和费用系统274 purchases cut-off 买截止275 put on enquiry 询价上的期货买卖276 qualified opinion 保留意见277 qualifying disclosure 合格揭示278 qualitative aspects of errors 错误的性质上的方面279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评价抽样风险282 reliability 可靠性283 remuneration 报酬284 report to management 对经营的报告285 reporting 报告286 research and development costs 研究和开发成本287 reservation of title 保留288 reserves 准备,储备289 revenue and capital expenditure 岁入和资本支出290 review 评论291 review and capital expenditure 评论和资本支出292 review 评论293 review engagement 复阅债务294 rights 认股权295 rights and obligations 认股权和待付款296 rights to information 对信息的认股权297 risk and materiality 风险和重要性298 risk-based approach 以风险为基础的方式299 romalpa case romalpa 个案300 rotation of auditor appointments 审计（查帐）员任命的循环301 rules of professional conduct 职业道德守则302 sales cut-off 销售截止303 sales system 销售（货）制度304 sales tax 销售税,营业税305 sales 销售,销货306 sample size 样本量307 sampling risk 抽样风险308 sampling units 抽样单位309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部核数的范围和目标311 segregation of duties 职责划分312 service organization 服务组织313 significant fluctuations or unexpected relationships 可重视的（市价）波动或不能预料的亲属关系315 smaller entities 比较小的个体316 sole traders 个体营业者317 sources of knowledge 知识的根源318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 赌款保存人320 standardised working papers 标准化工作文件321 statement 1:integrity,objectivity and independence 声明 1: 完整，客观性和独立322 statement 2:the professional duty of confidence 声明 2: 信任的职业责任323 statement 3: advertising ,publicity and obtaining professional work 声明 3: 广告法（学），宣传和获得专业性工作324 statement 5:changes in professional appointment 声明 5: 在职业上的任命中的改变325 statistical sampling 统计抽样326 statutory audit 法定审计327 statutory books 法定卷册328 statutory duty 法定责任329 stewardship 总管的职务330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实词程序过程334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据336 summarising errors summarising 错误337 sundry accruals 杂的应计项目338 supervision 监督339 supervisory and monitoring roles 监督的和检验角色340 suppliers statements 供应商的声明341 system and internal controls 系统和内部的控制342 systematic selection 系统选择法343 systems-based approach 以系统为基础的方式344 tangible non-current assets 有形的非流动资产345 tendering 投标,清偿346 terms of the engagement 债务的条件347 tests of control 控制的证人348 the AGM 周年大会349 the board 委员会350 three Es 三 Es351 timing 定时352 tolerable error 可容忍误差353 trade accounts payable and purchases 贸易应付帐款和买354 trade accounts payable listing 贸易应付帐款挂牌355 training 培训356 treasury 国库,库房357 TRUE 真实358 turnbull committee turnbull 委员会359 ultra vires 越权360 uncertainty 不确定性361 undue dependence 未到（支付）期的未决362 unqualified audit report 无条件的审计报告363 unqualified report 无条件的报告364 using the knowledge 使用知识365 using the work of an expert 使用专家的工作366 valuation 计价，估价367 value for money 现金（交易）价格368 voluntary disclosure 自愿披露369 wages and salaries 工资，薪金370 wages system 工资系统371 work in progress 在产品372 working papers 工作底稿计词汇中英对照一、资产 assets1、流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cash equivalents112 短期投资 short-term investments1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds1124 短期投资 -受益凭证 short-term investments - beneficiary certificates1125 短期投资 -公司债 short-term investments - corporate bonds1128 短期投资 -其它 short-term investments - other1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款 -关系人 accounts receivable - related parties1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable118 其它应收款 other receivables1181 应收出售远汇款 forward exchange contract receivable1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex-change contract1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款 - 关系人 other receivables - related parties1188 其它应收款 - 其它 other receivables - other1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128~129 其它流动资产 other current assets1281 进项税额 V AT paid （ or input tax）1282 留抵税额 excess V AT paid （or overpaid V AT）1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchange losses1293 业主（股东）往来 owners^（stockholders^） current account1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other2、基金及长期投资 funds and long-term investments131 基金 funds1311 偿债基金 redemption fund （or sinking fund）1312 改良及扩充基金 fund for improvement and expansion1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate in-vestments1324 人寿保险现金解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments3、固定资产 property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物 -重估增值 land improvements - revaluation increments1429 累积折旧 -土地改良物 accumulated depreciation - land improvements 143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments1439 累积折旧 -房屋及建物 accumulated depreciation - buildings144~146 机（器）具及设备 machinery and equipment1441 机（器）具 machinery1448 机（器）具 -重估增值 machinery - revaluation increments1449 累积折旧 -机（器）具 accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 -租赁资产 accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款 construction in progress and prepayments forequipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产 miscellaneous property, plant, and equipment1581 杂项固定资产 miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源 -重估增值 natural resources -revaluation increments1619 累积折耗 -天然资源 accumulated depletion - natural resources17 无形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它无形资产-其它 other intangible assets - other18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue r eceivables185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others 186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 杂项资产 -其它 miscellaneous assets - other二、负债 liabilities21~ 22 流动负债 current liabilities211 短期借款 short-term borrowings（debt）2111 银行透支 bank overdraft2112 银行借款 bank loan2114 短期借款 -业主 short-term borrowings - owners2115 短期借款 -员工 short-term borrowings - employees2117 短期借款 -关系人 short-term borrowings- related parties2118 短期借款 -其它 short-term borrowings - other212 应付短期票券 short-term notes and bills payable2121 应付商业本票 commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券 other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable213 应付票据 notes payable2131 应付票据 notes payable2137 应付票据 -关系人 notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款 accounts pay able2141 应付帐款 accounts payable2147 应付帐款 -关系人 accounts payable - related parties216 应付所得税 income taxes payable2161 应付所得税 income tax payable217 应付费用 accrued expenses2171 应付薪工 accrued payroll2172 应付租金 accrued rent payable2173 应付利息 accrued interest payable2174 应付营业税 accrued V AT payable2175 应付税捐 -其它 accrued taxes payable- other2178 其它应付费用 other accrued expenses payable218~219 其它应付款 other payables2181 应付购入远汇款 forward exchange contract payable2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract2184 应付土地房屋款 payables on land and building purchased2185 应付设备款 Payables on equipment2187 其它应付款 -关系人 other payables - related parties2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors2198 其它应付款 -其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债 long-term liabilities -current portion 2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cy cle2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion228~229 其它流动负债 other current liabilities2281 销项税额 V AT received（or output tax）2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债 estimated warranty liabilities2291 递延所得税负债 deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主（股东）往来 owners^ current account2294 同业往来 current account with others2298 其它流动负债-其它 other current liabilities - others23 长期负债 long-term liabilities231 应付公司债 corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢（折）价 premium（discount） on corporate bonds payable 232 长期借款 long-term loans payable2321 长期银行借款 long-term loans payable - bank2324 长期借款 -业主 long-term loans payable - owners2325 长期借款 -员工 long-term loans payable - employees2327 长期借款 -关系人 long-term loans payable - related parties2328 长期借款 -其它 long-term loans payable - other233 长期应付票据及款项 long-term notes and accounts payable2331 长期应付票据 long-term notes payable2332 长期应付帐款 long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties2338 其它长期应付款项 other long-term payables234 估计应付土地增值税 accrued liabilities for land value increment tax2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able235 应计退休金负债 accrued pension liabilities2351 应计退休金负债 accrued pension liabilities238 其它长期负债 other long-term liabilities2388 其它长期负债-其它 other long-term liabilities - other28 其它负债 other liabilities281 递延负债 deferred liabilities2811 递延收入 deferred revenue2814 递延所得税负债 deferred income tax liabilities2818 其它递延负债 other deferred liabilities286 存入保证金 deposits received2861 存入保证金 guarantee deposit received288 杂项负债 miscellaneous liabilities2888 杂项负债 -其它 miscellaneous liabilities - other三、业主权益 owners^ equity31 资本 capital311 资本（或股本） capital3111 普通股股本 capital - common stock3112 特别股股本 capital - preferred stock3113 预收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed3115 资本 capital32 资本公积 additional paid-in capital321 股票溢价 paid-in capital in excess of par3211 普通股股票溢价 paid-in capital in excess of par- common stock3212 特别股股票溢价 paid-in capital in excess of par- preferred stock323 资产重估增值准备 capital surplus from assets revaluation3231 资产重估增值准备 capital surplus from assets revaluation324 处分资产溢价公积 capital surplus from gain on disposal of assets3241 处分资产溢价公积 capital surplus from gain on disposal of assets325 合并公积 capital surplus from business combination3251 合并公积 capital surplus from business combination326 受赠公积 donated surplus3261 受赠公积 donated surplus328 其它资本公积 other additional paid-in capital3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions33 保留盈余（或累积亏损） retained earnings （accumulated deficit）331 法定盈余公积 legal reserve3311 法定盈余公积 legal reserve332 特别盈余公积 special reserve3321 意外损失准备 contingency reserve3322 改良扩充准备 improvement and expansion reserve3323 偿债准备 special reserve for redemption of liabilities3328 其它特别盈余公积 other special reserve335 未分配盈余（或累积亏损） retained earnings-unappropriated （or accumulated deficit）3351 累积盈亏 accumulated profit or loss3352 前期损益调整 prior period adjustments3353 本期损益 net income or loss for current period34 权益调整 equity adjustments341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments342 累积换算调整数 cumulative translation adjustment3421 累积换算调整数 cumulative translation adjustments343 未认列为退休金成本之净损失 net loss not recognized as pension cost3431 未认列为退休金成本之净损失 net loss not recognized as pension costs 35 库藏股 treasury stock351 库藏股 treasury stock3511 库藏股 treasury stock36 少数股权 minority interest361 少数股权 minority interest3611 少数股权 minority interest四、损益类4 营业收入 operating revenue41 销货收入 sales revenue411 销货收入 sales revenue4111 销货收入 sales revenue4112 分期付款销货收入 installment sales revenue417 销货退回 sales return4171 销货退回 sales return419 销货折让 sales allowances4191 销货折让 sales discounts and allowances46 劳务收入 service revenue461 劳务收入 service revenue4611 劳务收入 service revenue47 业务收入 agency revenue471 业务收入 agency revenue4711 业务收入 agency revenue48 其它营业收入 other operating revenue488 其它营业收入-其它 other operating revenue4888 其它营业收入-其它 other operating revenue - other 5 营业成本 operating costs51 销货成本 cost of goods sold511 销货成本 cost of goods sold5111 销货成本 cost of goods sold5112 分期付款销货成本 installment cost of goods sold512 进货 purchases5121 进货 purchases5122 进货费用 purchase expenses5123 进货退出 purchase returns5124 进货折让 charges on purchased merchandise513 进料 materials purchased5131 进料 material purchased5132 进料费用 charges on purchased material5133 进料退出 material purchase returns5134 进料折让 material purchase allowances514 直接人工 direct labor5141 直接人工 direct labor515~518 制造费用 manufacturing overhead5151 间接人工 indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies （expense）5154 旅费 travelling expense, travel5155 运费 shipping expenses, freight。
意大利语1500多个常用词汇
意大利语1500多个常用词汇如果的文本左边没有显示目录Aa buon mercato 便宜的a meno che 除非abbigliamento s.m。
服装abbracciare v.tr。
拥抱abitante s。
m./s。
f. 居民abito s。
m。
服装,衣服abituarsi v.rifl。
习惯abitudine s。
f. 习惯accademico agg。
学术的accadere v.intr. 发生accelerare v.tr. 加速accendere v.tr。
点着;开acceso agg. 开着的, 点燃的accesso s.m。
通道accettabile agg。
可接受的accettazione s.f. 接受accorgersi v.rifl. 发现，发觉accorgersi v.rifl。
发觉accumulare v。
tr. 积累,储蓄acqua dolce 淡水acqua potabile 可饮水adattare v。
tr。
适应adatto agg。
合适的, 适宜的addormentarsi v。
rifl。
入睡adorare v。
tr。
爱慕adottare v.tr. 采用,采纳aeroposta s.f. 航空邮件affare s.m。
事物，事情affascinante agg。
迷人的affermare v.tr。
肯定,确认affermazione s.f. 肯定，确认afferrare v。
tr. 抓住affettuoso agg。
清切的，热情的affidare v。
tr. 信任affittare v。
tr。
出租affitto s.m. 租赁；租金affresco agg. 壁画affrontare v.tr。
面对agente s.m。
经销商，代理人aggiungere v.tr。
添加；补充说agire v.intr。
起作用，生效agitato agg。
激动的ago s.m。
Accounting Terms常用会计词汇中英对照
Accounting Terms常用会计词汇中英对照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 现金流量推测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 治理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计 External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务推测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 治理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部操纵结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 治理会计Return of investment 投资回报Return on investment 投资酬劳Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表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 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 连续经营假设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 稳固货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面装饰Account 帐Financial Terms(4)财务术语(汉英对比)保本信托基金 guaranteed unit trust保本产品 capital preservation product保本证 Capital Protected Instrument (CPI)保值公债【中国内地】 Public Debt (Inflation-Linked Subsidy) Treasury【Mainland China】保留意见 qualified opinion保管人 custodian保证安排 security arrangement《保证投资者条例》 Protection of Investors Ordinance保险业监理专员 Commissioner of Insurance保险业监理处 Office of the Commissioner of Insurance保荐人 sponsor《保荐人标准守则》 Model Code for Sponsors《保荐人声明》 Sponsor's Declaration保荐经纪 sponsoring broker保证 warranty保证人 guarantorFinancial Terms(5)财务术语(汉英对比)保证金margin保证金客户margin client保证金保险范畴比率margin coverage ratio保证金借贷活动margin financing保证金价值margin value保证金证券交易户口Margin Securities Trading Account保证金融资margin financing保证基金Guarantee Fund「爱护偿付」规则【期权】Payout-Protection Rule【options】信心保证书comfort letter信用评级credit rating信息交流exchange of information信托人trustee信贷credit信贷风险credit risk信贷评级credit rating信贷管制credit control信贷紧缩credit squeeze信贷额度* credit limit前收市价previous closing price《宣誓及声明条例》Oaths and Declarations Ordinance客户户口client account客户身分规则【证监会】Client Identity Rule【SFC】客户服务器结构client server architecture客户协议书/合约client's agreement客户按金client margin待转名股份"street name" share certificate后备资料复原软件file backup-restore macro后备联线通讯线路backup interactive line后进先出last in, first out (LIFO)后勤办公室back office恒生100 Hang Seng 100 (HS100)恒生中国内地流通指数Hang Seng Mainland Freefloat Index (HSMLFI)恒生中国内地综合指数Hang Seng Mainland Composite Index (HSMLCI)恒生中国企业指数（恒生国企指数）Hang Seng China Enterprises Index (HSCEI) 恒生亚洲指数Hang Seng Asia Index (HSAI)恒生指数Hang Seng Index (HSI)恒生香港大型股指数Hang Seng HK LargeCap Index (HSHKLI)恒生香港小型股指数Hang Seng HK SmallCap Index (HSHKSI)恒生香港中型股指数Hang Seng HK MidCap Index (HSHKMI)恒生香港中资企业指数（中资企业指数）Hang Seng China-Affiliated Corporations Index (HSCCI)恒生香港流通指数Hang Seng HK Freefloat Index (HSHKFI)恒生香港综合指数Hang Seng Hong Kong Composite Index (HSHKCI)恒生伦敦参考指数Hang Seng London Reference Index (HSLRI)恒生流通50 Hang Seng Freefloat 50恒生流通中国内地25 Hang Seng Freefloat Mainland 25恒生流通香港25 Hang Seng Freefloat HK 25恒生流通综合指数Hang Seng Freefloat Composite Index (HSFCI)恒生信息科技指数Hang Seng IT Index (HSITI)恒生信息科技组合指数Hang Seng IT Portfolio Index (HSITP)恒生综合指数Hang Seng Composite Index (HSCI)恒生/富时亚洲大企业指数FTSE/Hang Seng Asiatop Index恒生/富时亚洲分类指数FTSE/Hang Seng Asian Sector Indexes恒生/富时指数系列FTSE/Hang Seng Indexes恒指服务有限公司HSI Services Limited恒指国际有限公司HSI International Limited恒指期货Hang Seng Index Futures恒指期权Hang Seng Index Options复原买卖resumption of trading持有成本cost of carry持股人的分布情形spread of holders持仓position持仓上限/ 限额position limit持仓比例position ratio《持仓限额及大额未平仓合约的申报规定指引》【证监会】Guidance Note on Position Limits and Large Open Position Reporting Requirements【SFC】持仓限额比率position limit ratio持仓风险调整position risk adjustment持仓净额net position持仓类别【期权】tier【options】《持牌人胜任能力的指引》Guidance Note on Competence《持牌人进行连续培训的指引》Guidance Note on Continuous Professional Training连续专业培训课程Continuous Professional Training (CPT)连续净额交收continuous net settlement (CNS)连续责任continuing obligation; on-going obligation连续发售机制tap facility连续经营【会计】going concern【accounting】连续经营之业务continuing operation连续关连交易continuing connected transaction持权成本【期权】cost of carry指引摘要Guidance Note指示价格indicative price指定分配【期权】assignment【options】指定百分比prescribed percentage指定银行designated bank指定证券designated securitiesFinancial Terms(6)财务术语(汉英对比)指数加权移动平均方法 exponentially-weighted moving average指数套戥 index arbitrage指数参与单位 index participation unit指数掉期 index swap指数期货 index futures指数债券 index bond指数预托证券 index depository receipt; index share指数认购权证 index call warrant指数权证 index warrant按市价计值 mark to market / mark-to-market按金 margin按金比例 margin ratio按金交易 margin trading按金减免 margin relief按金对销 margin offset按揭贷款基准组合 benchmark mortgage pool按揭贷款发放者 mortgage loan originator按金间距 margin interval按揭证券 mortgage-backed securities按盘价 nominal price故障包容 fault tolerance「柏力克－舒尔斯」期权定价模式 Black-Scholes option pricing model查访 inspection visit查询公布资料【中央结算系统】 Enquire Announcement Information【CCASS】查询交收指示未获配对缘故【中央结算系统】 Enquire Unmatched SI Reason【CCASS】「查询报失股票资料」功能【中央结算系统】 Enquire Reported Lost Certificate 【CCASS】洗黑钞票 money laundering活跃业务纪录【创业板】 active business pursuits【GEM】派送股份/红股 bonus issue界面联系 interfacing盈利 earnings; profit盈利对利息倍数 interest cover; interest coverage盈富基金 Tracker Fund of Hong Kong (TraHK)盈余储备 surplus reserve相互上市 cross listing; dual listing相抵持仓 offsetting position相对回报率 relative return相对强弱指数 Relative Strength Indicator (RSI)相联人 associated person有关/指定资产 underlying asset有关/指定证券 underlying securities「看跌」股票挂钩票据 Bear Equity Linked Instrument (Bear ELI)「看涨」股票挂钩票据 Bull Equity Linked Instrument (Bull ELI)约务更替 novation约价* consideration纪律上诉委员会 Disciplinary Appeals Committee纪律委员会 Disciplinary Committee《纪律案例》 Disciplinary Casebook《纪律处分程序手册》 Handbook on Disciplinary Proceedings纪律处分权力 disciplinary power纪律程序 disciplinary procedures红股 bonus share红股发行 bonus issue红筹股 red chip美元总会计长【美国】 Comptroller of the Currency【US】美式期权 American style option美国本土债券 Yankee bond美国全国证券交易商协会自动报价系统/ 美国纳斯达克证券市场 National Association of Securities Dealers Automated Quotations (NASDAQ)美国存管信托公司 Depository Trust Company (DTC)【US】美国商会 American Chamber of Commerce (AMCHAM)美国国家经济研究局 National Bureau of Economic Research【US】美国预托证券 American depository receipt (ADR)美国联邦公布市场委员会 Federal Open Market Committee (FOMC)美国联邦国家房屋贷款协会（房利美） Federal National Mortgage Association (Fannie Mae)美国证券交易所 American Stock Exchange (AMEX)英伦银行 Bank of England英格兰及威尔斯特许会计师公会 Institute of Chartered Accountants in England and Wales (ICA England & Wales)英国公认会计师公会 Chartered Association of Certified Accountants (ACCA)英国投资治理监管组织 Investment Management Regulatory Organisation (IMRO)英国金融业治理局 Financial Services Authority (FSA)【UK】衍生产品 / 衍生工具 derivatives衍生产品及风险治理文凭课程 Diploma Course in Derivatives and Risk Management 衍生产品市场 / 衍生工具市场 derivatives market衍生产品市场咨询小组 Derivatives Market Consultative Panel衍生产品结算及交收系统 Derivatives Clearing and Settlement System (DCASS)衍生权证 derivative warrant要约 offer运算按金程序 margining process负债 liabilities负债日 indebtedness date负债比率 debt-to-equity ratio重大交易 major transaction重估 revaluationFinancial Terms(7)财务术语(汉英对比)重组reorganisation重置成本replacement cost重复认购multiple application重整账目restatement of accounts限制通知书restriction notice限制买卖期"black out" period限价盘limit order限价卖空规则tick rule面值face value; nominal value风险披露risk disclosure风险披露声明书【创业板】Risk Disclosure Statement【GEM】风险值value-at-risk风险容限risk tolerance风险容量appetite for risk风险参数risk parameter风险操纵risk control风险排列方法risk array method风险排列按金制度risk array margining system风险排列算式risk array algorithm风险评估risk evaluation风险治理risk management; exposure management风险治理委员会Risk Management Committee风险鉴别risk identification食价price cheating; scalping首次上市费initial listing fee首次公布招股initial public offering (IPO)首次公布招股之进度报告Initial Public Offerings Progress Report首次认购费front-end load首席交易员chief dealer香港上市公司商会Chamber of Hong Kong Listed Companies香港中央结算（代理人）有限公司HKSCC Nominees Limited香港中央结算有限公司（香港结算）Hong Kong Securities Clearing Company Limited (HKSCC)香港中央证券登记有限公司Computershare Hong Kong Investor Services Limited (CHIS)香港中国企业协会Hong Kong Chinese Enterprises Association《香港公司收购、合并及股份购回守则》【刊物】Hong Kong Codes on Takeovers and Mergers and Share Repurchases【publication】香港公司秘书公会The Hong Kong Institute of Company Secretaries香港交易及结算所有限公司（香港交易所）Hong Kong Exchanges and Clearing Limited (HKEx)香港交易所(中国)有限公司HKEx (China) Limited香港交易所股份信息板HKEx Share Information Board香港交易所信息服务有限公司HKEx Information Services Limited香港投资分析员公会Hong Kong Institute of Investment Analysts香港投资者学会Hong Kong Institute of Investors (HKII)香港投资基金公会Hong Kong Investment Funds Association (HKIFA)香港股份商会（1921年）Hong Kong Stockbrokers' Association (1921)香港股票经纪会（1891年）Stockbrokers' Association of Hong Kong (1891)香港金融研究中心Hong Kong Institute for Monetary Research (HKIMR)香港金融治理局（金管局）Hong Kong Monetary Authority (HKMA)香港按揭证券有限公司The Hong Kong Mortgage Corporation Limited香港财务顾咨询学会Hong Kong Association of Financial Advisors香港财资市场公会Hong Kong Financial Markets Association香港国际仲裁中心Hong Kong International Arbitration Centre香港货币及投资汇展Money World Asia Hong Kong香港创业投资协会Hong Kong Venture Capital Association香港期货交易所有限公司（期交所）Hong Kong Futures Exchange Limited (HKFE)香港期货结算有限公司HKFE Clearing Corporation Limited (HKCC)香港证券培训赞助基金Hong Kong Securities Training Sponsorship Foundation香港会计师公会Hong Kong Society of Accountants香港经纪协会（1891年）Association of Stockbrokers in Hong Kong (1891)香港经纪商会（1914年）The Hong Kong Stock Exchange香港董事学会The Hong Kong Institute of Directors香港资本市场公会Hong Kong Capital Markets Association香港治理专业协会Hong Kong Management Association香港网上经纪协会The Hong Kong Association of Online Brokers (HKAOB)香港银行公会Hong Kong Association of Banks香港银行同业拆息Hong Kong Interbank Offered Rate (HIBOR)香港银行同业结算有限公司Hong Kong Interbank Clearing Limited香港总商会The Hong Kong General Chamber of Commerce香港联合交易所月刊SEHK Monthly Bulletin香港联合交易所有限公司（联交所）The Stock Exchange of Hong Kong Limited (SEHK)《香港联合交易所有限公司创业板证券上市规则》（《创业板上市规则》）Rules Governing the Listing of Securities on the Growth Enterprise Market of the Stock Exchange of Hong Kong Limited (GEM Listing Rules)《香港联合交易所有限公司证券上市规则》（《证券上市规则》）Rules Governing the Listing of Securities on the Stock Exchange of Hong Kong Limited (Exchange Listing Rules)香港联合交易所期权结算所有限公司（联交所期权结算所）The SEHK Options Clearing HouseLimited (SEOCH)香港联合交易所信息服务有限公司Stock Exchange Information Services Limited (SEIS)香港证券市场文献及文物征集打算Hong Kong Securities Market Archives and Artifacts Collection Campaign香港证券交易所（1947年）The Hong Kong Stock Exchange香港证券专业学会Hong Kong Securities Institute香港证券业同学会Hong Kong Securities Professionals Alumni Association《香港证券业参考手册》【刊物】The Hong Kong Securities Industry【publication】香港证券经纪业工作小组Working Group on Stockbroking in Hong Kong香港证券经纪业协会Hong Kong Stockbrokers AssociationFinancial Terms(8)财务术语(汉英对比)香港证券学会 Hong Kong Securities Professionals AssociationFinancial Terms(9)财务术语(汉英对比)财政部【中国内地】 Ministry of Finance【Mainland China】《财政资源规则》 Financial Resources Rules财务申报 financial reporting财务风险 financial risk; financial exposure财务租赁 financial lease财务通融 financial accomodation财务业绩 financial results财务摘要报告 summary financial report财务监管 financial regulation财务顾咨询 financial adviser财经市场进展专责小组 The Financial Market Development Task Force《财经有道–––证券、期货及投资界专业道德实务指引》 Ethics in Practice –A Practical Guide for Financial Practitioners财经事务及库务局 Financial Services and the Treasury Bureau财经事务及库务局局长 Secretary for Financial Services and the Treasury财经事务及库务局常任秘书长 Permanent Secretary for Financial Services and the Treasury财资企业集团 financial conglomerate追补按金 margin call退市 delisting退税 tax rebate; tax refund逃税 tax evasion逆向投资者 contrarian逆差 deficit; unfavourable difference; unfavourable variance逆差额【中央结算系统】 unfavourable marks【CCASS】逆转交易【期权】 trade reversals【options】逆转交易合约【期权】 reversal contract【options】酌情支付的花红 discretionary bonus payment酌情权 discretionary power配售 placing配售代理 placing agent配售指引 placing guidelines配售新股 rights issue配售经办人 book runner配发 allotment除息基准 ex-dividend basis除净日 ex-date除净日未经调整之收市价 ex unadjusted close除牌 delisting除权 ex-rights马来西亚证券交易所交易及自动报价系统 Malaysian Exchange of Securities Dealing and Automated Quotation Bhd (MESDAQ)马城条约 Maastricht Treaty马鞍式组合【期权】 straddle【options】高水【期货】 premium【futures】高于前成交价 plus tick; uptick高于面值 above par高持股量股东【创业板】 significant shareholder【GEM】高息票据 equity linked note (ELN)高杠杆效应的投资 high leveraged investment。
意大利语常用词汇表
词汇表Aa buon mercato 便宜的a meno che 除非abbigliamento s.m. 服装abbracciare v.tr. 拥抱abitante s.m./s.f. 居民abito s.m. 服装，衣服abituarsi v.rifl. 习惯abitudine s.f. 习惯accademico agg. 学术的accadere v.intr. 发生accelerare v.tr. 加速accendere v.tr. 点着；开acceso agg. 开着的, 点燃的accesso s.m. 通道accettabile agg. 可接受的accettazione s.f. 接受accorgersi v.rifl. 发现，发觉accorgersi v.rifl. 发觉accumulare v.tr. 积累，储蓄acqua dolce 淡水acqua potabile 可饮水adattare v.tr. 适应adatto agg. 合适的, 适宜的addormentarsi v.rifl. 入睡adorare v.tr. 爱慕adottare v.tr. 采用，采纳aeroposta s.f. 航空邮件affare s.m. 事物，事情affascinante agg. 迷人的affermare v.tr. 肯定，确认affermazione s.f. 肯定，确认afferrare v.tr. 抓住affettuoso agg. 清切的，热情的affidare v.tr. 信任affittare v.tr. 出租affitto s.m. 租赁; 租金affresco agg. 壁画affrontare v.tr. 面对agente s.m. 经销商，代理人aggiungere v.tr. 添加；补充说agire v.intr. 起作用，生效agitato agg. 激动的ago s.m. 针agricolo agg. 农业的agricoltura s.f. 农业aiuto s.m. 帮助alba s.f. 黎明, 晨曦alcolico agg. （含）酒精的all’improvviso 突然allargare v.tr. 加大，加宽allarme s.m. 警报（器）allegro agg. 快活的allenatore s.m. 教练allevare v.tr. 抚养，饲养；种植alloggio s.m. 住宿almeno avv. 至少altezza s.f. 高度altrove avv. 在别处amante s.m./s.f. 情人amaro agg. 苦的ambasciatore s.m. 大使ambiente s.m. 环境ambulanza s.f. 救护车amichevole agg. 友好的，友谊的ammalarsi v.rifl. 生病ammazzare v.tr. 杀掉amministrazione s.f. 管理ammirare v.tr. 欣赏；钦佩ampio agg. 宽阔的，广阔的andare a piedi 步行angelo s.m. 天使anima s.f. 灵魂animale s.m. 动物anniversario s.m. 周年纪念日annoiarsi v.rifl. 厌烦, 苦恼annuale agg. 每年的ansia s.f. 焦虑antipasto s.m. 冷盘，拼盘anzi cong. 相反anzi tutto 首先anziano s.m. 老年人apertivo s.m. 开胃酒apparenza s.f. 外表apparire v.intr. 出现appartamento s.m. 套房appassionato agg. 热爱的apposta avv. 故意地approvare v.tr. 同意appunto s.m. 笔记arancia s.f. 橙子area s.f. 区域argento s.m. 银argomento s.m. 话题armadio s.m. 衣柜aroma s.f. 芬香arrosto s.m. 烤肉articolo s.m. 文章artista s.m./s.f. 艺术家artistico agg. 艺术的ascensore s.m. 电梯assaggiare v.tr. 品尝assegno s.m. 支票assicurare v.tr. 保证assolutamente avv. 绝对地assoluto agg. 绝对的assurdo agg. 荒诞的atmosfera s.f. 气氛attacco s.m. 攻击；（疾病）发作attesa s.f. 期待，等待attirare v.tr. 吸引attivitàs.f. 活动attraversare v.tr. 通过attraverso avv./prep. 通过attrice s.f. 女演员attuale agg. 当前的attualmente avv. 目前australiano agg./s.f. 澳大利亚的; 澳大利亚人auto s.f. 汽车autore s.m. 作者，作家autunnale agg. 秋季的avanti avv. 向前avaro agg. 吝啬的avvandonare v.tr. 抛弃，遗弃avvertire v.tr. 通知avvocato s.m. 律师azienda s.f. 公司, 企业azzurro agg. 海蓝色的B bacio s.m. 吻bagaglio s.m. 行李bagaglio a mano 手提行李bagnato agg. 浸湿的ballare v.intr. 跳舞ballo s.m. 跳舞，舞会balzare v.intr. 跳起，弹起banana s.f. 香蕉barca s.f. 小船barca a vela 帆船base s.f. 基地；基础basilica s.f. 大教堂benchécong. 虽然benzina s.f. 汽油bere v.tr. 喝bicchiere s.m. 杯子biglietto da visita 名片bimba s.f. 小女孩, 女幼童bimbo s.m. 小男孩binario s.m. 月台bisognare v.intr. 需要，必须bisogno s.m. 需要bloccare v.tr. 封锁, 堵塞bollente agg. 沸腾的borsa s.f. 书包; 奖学金bosco s.m. 树林bottone s.m. 纽扣braccio s.m. 胳膊breve agg. (时间) 短的bruno agg. 褐色的bugia s.f. 谎言buio aggg. 光线暗的Buongiorno 你好bussare v.intr. 敲, 击busta s.f. 信封Ccaccia s.f. 狩猎cadere v.intr. 掉下calcolare v.tr. 计算calendario s.m. 日历calma s.f. 平静calmo agg. 平静的calza s.f. 袜子cambiamento s.m. 变化cambiare v.tr. 更换camera doppia 双人房camera singola 单人房cameriere s.m. 服务员campanello s.m. 门铃campione s.f. 样品；冠军canale s.m. 渠; (电视) 频道cancellare v.tr. 删除，取消cancello s.m. 栏杆门cancro s.m. 癌candela s.f. 蜡烛cane s.m. 狗canzone s.f. 歌曲capace agg. 有能力的capo s.m. 头, 头部Capodanno s.m. 元旦capolavoro s.m. 杰作cappella s.f. 小礼拜堂cappuccino s.m. 卡布奇诺carattere s.m. 字；性格caratteristica s.f. 特点carino agg. 可爱的carne s.f. 肉Carnevale s.m. 狂欢节carota s.f. 胡萝卜carta s.f. 纸片，证件carta d’identità 身份证casalinga s.f. 家庭妇女caso s.m. 情况cassa s.f. 付款处casuale agg. 偶然的cattivo agg. 坏的causa s.f. 事业; 原因celebre agg. 驰名的celeste agg. 天蓝色的centinaio s.m. 百centrale agg. 中心的certificato s.m. 证明cessare v.intr. 停止，中止chiacchierare v.intr. 聊天chilo s.m. 公斤chilometro s.m. 公里cima s.f. 山顶cincin inter. 干杯cintura s.f. 皮带cintura di sicurezza 保险带cioccolatino s.m. 巧克力块cioècong. 也就是circondare v.tr. 围绕circostante agg. 周围的cittadino agg./s.m. 城市的；公民civiltàs.f. 文明cliente s.m./s.f. 顾客clinica s.f. 诊所cognac s.m. 白兰地酒collegare v.tr. 连接collo s.m. 脖子colpa s.f. 过错colpire v.tr. 打击coltello s.m. 刀子commentare v.tr. 评论commesso s.m. 店员commosso agg. 感动的compenso s.m. 弥补；报酬completamente avv. 完全地，全面地complicato agg. 复杂的comunale agg. 城市的, 市府的comunicare v.tr./v.intr. 通知；交流comunicazione s.f. 交流，联系concerto s.m. 音乐会concludere v.tr. 结束；得出...结论condizione s.f. 条件confermare v.tr. 证实; 确定confessare v.tr. 承认，坦白confronto s.m. 对照, 比较consegnare v.tr. 交, 发conseguenza s.f. 后果consenso s.m. 同意conservare v.tr. 保留，保存considerare v.tr. 看待considerazione s.f. 考虑, 看重consolare v.tr. 安慰console s.m. 领事consultare v.tr. 问讯, 查阅consumare v.tr. 消耗, 消费contatto s.m. 接触continuamente avv. 不断地continuare v.tr./v.intr. 继续contributo s.m. 贡献contro prep. 反对，违反controllare v.tr. 控制controllo s.m. 控制, 检查conveniente agg. 便利的convincere v.tr. 说服convinto agg. 信服的copia s.f. 副本, 抄本copiare v.tr. 抄写coprire v.tr. 覆盖coraggio s.m. 勇气corda s.f. 绳子cordiale agg. 热烈的corpo s.m. 身体corretto agg. 正确的corsa s.f. 奔跑costa s.f. 海岸costare v.intr. 价格为costituire v.tr. 建立, 够成costoso agg. 昂贵的costringere v.tr. 强迫costume da bagno 泳衣cotone s.m. 棉，棉花cotto agg. 熟的creare v.tr. 创造creativo agg. 创造性的credere v.tr./v.intr. 相信credito s.m. 信用，贷款crescere v.intr. 成长crisi s.f. 危机critica s.f. 批评criticare v.tr. 批评cronaca s.f. 专题新闻cultura s.f. 文化culturale agg. 文化的cura s.f. 关心, 关照，治疗curare v.tr. 关心，照顾curiositàs.f. 好奇心curioso agg. 好奇的curriculum vitae 履历表curva s.f. 弯, 转弯Dd’intorno在周围danno s.m. 损坏，损失dappertutto avv. 到处davanti prep./avv. 在前面davanti a 在...的前面davanzale s.m. 窗台debito s.m. 债务debole agg. 虚弱的decente agg. 体面的decisione s.f. 决定decisivo agg. 决定性的deciso agg. 坚决的decorare v.tr. 装饰dedicare v.tr. 投入delizioso agg. 美味的deludere v.tr. 使失望deluso agg. 失望的denaro s.m. 钱dentista s.m./s.f. 牙医dentro avv./prep. 在里边descrivere v.tr. 描写，描述desiderio s.m. 愿望，想法destino s.m. 命运determinare v.tr. 决定dettaglio s.m. 细节dialetto s.m. 方言diamante s.m. 钻石dietro avv./prep. 在后边difendere v.tr. 扞卫difetto s.m. 缺点differente agg. 不同的differenza s.f. 区别digerire v.tr. 消化dimagrire v.intr. 变瘦dimensione s.f. 规模diminuire v.tr./v.intr. 减少Dio s.m. 上帝Dio buono! 老天爷！dipendente agg. 依靠的dipendere v.intr. 取决于dipingere v.tr. 画dipinto s.m. 画diploma s.m. 文凭diretto agg. 直接的disastro s.m. 不幸disco s.m. 唱片discorso s.m. 话题，报告discussione s.f. 讨论discutere v.tr. 讨论disgrazia s.f. 不幸disoccupato agg./s.m. 失业的；失业者disordine s.m. 杂乱无章，骚乱distante agg. 远离的，疏远的distanza s.f. 距离distrarre v.tr. 使分心distruggere v.tr. 破坏dito s.m. 手指diverso agg. 不同的dividere v.tr. 分开，隔开divisione s.f. 除法；分开diviso agg. 分开的divorziare v.intr. 离婚doccia s.f. 淋浴；淋浴间dodici num.ord. 十二dollaro s.m. 美元doloroso agg. 痛苦的，令人伤心的domattina avv. 明天早上domestico agg. 家里的；国内的doppio agg. 双倍的dubbio s.m. 疑问duemila num.card. 二千duro agg. 坚硬的Eeccellente agg. 优秀的，卓越的eccetera avv. 等等economia s.f. 经济economico agg. 经济的educazione s.f. 教育effetto s.m. 效果efficace agg. 有效的，灵验的eleganza s.f. 高雅eleggere v.tr. 选举elemento s.m. 要素，成分elevato agg. 升高的elezione s.f. 选举e-mail （英）电子信件emergenza s.f. 紧急状态emigrazione s.f. 移民energia s.f. 能源enorme agg. 庞大的entrambi agg.num./pron. 双方的，双方entrata s.f. 进入；入口entro prep. 在...之内epoca s.f. 时代eppure cong. 虽然，然而equilibrio s.m. 平衡erba s.f. 草errore s.m. 错误esagerare v.tr. 夸大esatto agg. 确切的esclusione s.f. 排除escluso agg. 已除外的esercitare v.tr. 训练esercizio s.m. 练习esistenza s.f. 存在esistere v.intr. 存在esitante agg. 犹豫的esitazione s.f. 犹豫esperienza s.f. 经验；经历esperto agg./s.m. 内行的；专家esportare v.tr. 出口esposizione s.f. 展览espressione s.f. 表示，表达方式essenziale agg. 基本的，必要的est s.m. 东estero agg./s.m. 外国的；外国estivo agg. 夏季的estremamente avv. 极端地eterno agg. 永久的europeo agg./s.m. 欧洲的；欧洲人evento s.m. 事件evidente agg. 明显的evitare v.tr. 避免Ffaccenda s.f. 事情facchino s.m. 搬运工faccia s.f. 脸facilitàs.f. 容易fallire v.intr. 失败falso agg. 假的fama s.f. 名胜fantasia s.f. 现象力fare finta di 假装fare in tempo 来得及fare la coda 排队farina s.f. 面粉farmacia s.f. 药店fatica s.f. 劳累faticoso agg. 劳累的fatto s.m. 事情，事宜fattore s.m. 因素favore s.m. 照顾，帮助favorire v.tr. 对...有利fede s.f. 忠诚；结婚戒指felicitàs.f. 幸福fenomeno s.m. 现象ferita s.f. 伤口ferro s.m. 铁ferroviaria s.f. 铁路festeggiare v.tr. 庆祝fiato s.m. 喘气fidanzata s.f. 未婚妻fiducia s.f. 信心figura s.f. 轮廓；形象fila s.f. 队filo s.m. 线finalmente abb. 终于finalmente avv. 终于finchécong. 直到...时finora avv. 至今fiorire v。
会计英语词汇大全 中英文对照2012年修正完整版
2012年最新会计中英文词汇对照大全A AA 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,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 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 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 legal liability " 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 of incorporation "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"consortium project 国际财团投资项目constant price 不变价格constant purchase power accounting 不变购买力会计constituent company "子公司,成员公司"construction contract accounting 建筑合同会计。
音乐专业英语词汇表
音乐专业英语词汇表a cappella --清唱，无伴奏的歌唱,阿卡贝拉a capriccio任意速度a capriccio无事先准备的，随意发挥的a nimato活泼的，富有生气的，快的a piacere (意)随意表现a tempo 回原速abbandono无拘无束的，纵情的absolute consonance绝对协和absolute music 纯音乐，非标题音乐absolute pitch 绝对音高（听觉）abstract music 抽象音乐academy of music音乐学院accelerado(accel.)加快的accelerando渐快accelerato渐快accent 重音accentato加重音的，加重的accented auxiliary note强助音accented bar强小节accented passing note强经过音accessory tone辅助音accessory voices伴唱声部acciccatura碎音accidental chord-form偶成和弦accidental 临时记号accidental(s) 变音记号accidentalism 偶然主义accompanied fugue 带伴奏的赋格accompanied canon有伴奏卡农accompanied fugue有伴奏复格accompaniment 伴奏accompanying instrument 伴奏乐器accordion 手风琴aciaccatura -- 短伊音acoustic bass音响低音acoustic声音学的，音响效果的act tune间奏曲action敲击系统active scale-step动音级active tone动音级ad libitum (拉)自由速度adagietto稍慢板adagio assai 很慢的柔板adagio慢板adagissimo极慢板adapt/arrange / 改编added free part附加自由声部added line加线added sixth加六和弦added time合成拍子added-sixth chord 加六度和弦additional accompaniment附加伴奏additional entry附加导入additional voice附加声部aeolian harp风鸣琴aeolian mode-- 传统调式，a调式,伊奥利亚aeolian scale伊奥利亚音阶aerophone气鸣乐器aesthetic accent美化强音aesthetics of music音乐美学affettatamente装模作样的affettato 矫柔造作的affettuoso感情丰富的affrettando快速的after phrase后句agitato激动地agnus dei (拉)羔羊赞agogic弹性处理air with variation歌调变奏曲air歌调al coda-- 结尾，终曲，后奏曲al fine -- 到最后(与da capo 连用)al roverscio imitation逆模仿alberti bass阿贝低音album专集，音乐集all arg逐渐加强，逐渐变慢，声音愈加饱满alla breve --缩减了普通拍子，2/2拍alla francese法兰西风格alla marcia进行曲风格,进行曲速度alla polacca波拉卡风格alla spagnuola西班牙风格alla turca土耳其风格allargando渐慢且渐强all'attava高八度奏alla如同……一样的allegramente欢快的，兴致昂然的allegretto non troppo 不过分的小快板allegretto poco mosso 稍快的小快板allegretto稍快板allegrissimo极快的allegrissimo最急板,最快板allegro快板，急速的，快节奏的alleluia (拉)颂赞曲(哈利路亚)allemende (法)阿勒曼舞曲(德国舞曲) allentamento渐慢allentando渐慢alphabetic notation字母谱alphorn阿尔卑斯号(瑞士木号)altered chord 变和弦altered tone变化音alternation of time拍子交替alternativement乐段交替alternativo乐段交替altieramente极快的alto clef-- c谱号alto clef 中音谱号alto 男高音, 女低音,中音,中音乐器alt最高调，最高调的am steg (德)近琴马奏法amabile和蔼可亲的，可爱的amateur symphony orchestra 业余交响乐团ambiguous chord 暧昧和弦ambrosian chant安布罗斯圣歌ambrosian modes安布罗斯调式amen cadence阿门终止amener安奈舞曲amorosamente温柔的，亲爱的amoroso温柔的，亲爱的amplitude振幅anacrusis弱拍analysis of composition乐曲分析ancient tune 古曲ancient suite古组曲andante行板，行板乐曲，缓慢的andantino 小行板andantino小行板anglaise (法)英格兰圣歌anklung摇竹answer by augmentation增值答句answer by diminution减值答句antara安塔拉萧(秘鲁排萧)antecedente phrase前分句anthem 赞美诗anti- impressionism 反印象主义anticipation 先现音anticipation先现音antico古代风格antiphonal singing对唱antiphonal对应antiphonary对应antiphoner对应antithesis and thesis应句与启句anvil 乐砧aperto开朗的appassionato热情奔放的，热心的applied form实用曲式学appoggiando延音,完全圆滑音appoggiatura chord倚音和弦appoggiatura倚音arada (西)阿拉达鼓(海地排鼓) architectural acoustics建筑音响学archlute大鲁特琴arco用弓奏aria 咏叹调arietta小咏唱调arioso似咏唱调arpa (意)竖琴arpeggio 琶音arrangment编曲ars antiqua (拉)古艺术ars nova (拉)新艺术art achievement 艺术成就art song艺术歌art troupe 艺术团articulation咬字吐音artificial harmonics人为泛音artificial mode人为调式artificial note人为音artistic appeal 艺术感染力artistic image 艺术形象ascending 上行asor阿索尔琴(犹太古琴)assai--相当，更加atonal music无调性音乐atonalism无调性主义atonality 无调性attacca subito (意)立即开始attacca紧接下段attack (英,德)立即开始attendant key近调aubade (法)晨间音乐audition试听,听力auftakt (德)起拍augmentation 展开augmentation增值augmented chord增音程和弦augmented sixth chord 增六和弦augmented triad 增三和弦augmented 增（音程）aulos奥鲁管aurresku奥利斯古舞曲(西班牙舞曲) authentic cadence 正格终止authentic half cadence正格半终止authentic mode正调式autographs (musical autographs)音乐手稿auxiliary note助音auxiliary sixth-four chord辅助的六四和弦auxiliary tone助音ave maria (拉)圣母颂ave verum (拉)圣体颂avec la corde relachee松弦奏法ayre 艾尔曲Bbaby grand piano小平台钢琴badinage诙谐风舞曲badinerie (法)诙谐风舞曲bagatelle (法,德)钢琴小曲bagpipes 风笛bagpipe囊管baguette鼓槌balalaika巴拉莱卡琴(俄国三弦)baldo 勇敢的，豪壮的ballade (法,德)叙事曲(歌)ballata 叙事曲ballata舞歌ballerina芭蕾女角ballerino芭蕾男角ballet芭蕾舞曲bamboo pipe竹笛band music 军乐band 乐队bandola班都拉琴(哥伦比亚琴) bandurria (西)班杜瑞亚琴(西班牙琴) banjo 班卓琴,(美国琴)bar line小节线bar 小节（bar line小节线，measure）barcarolle (法)船歌bariton 男中音baritone上低音,男中音,上低音号baroque music巴罗克音乐barre (法)巴莱和弦(吉他琴奏法)barrel organ 手摇风琴bass baritone低男中音bass clarinet 低音单簧管bass clef 低音谱号bass drum 低音鼓,大鼓bass drum大鼓bass horn低音号bass part低音部bass stave低音谱表bass string 低音弦bass tone低音bass trombone低音长号bass trumpet低音小号bass tuba 低音大号bass tuba低音号bass voice低音声部bass 低音号,低音，男低音，贝司bass-course低音弦组basset horn巴塞管bassetto (意)大提琴basso buffo诙谐男低音basso cantante抒情男低音basso continuo持续低音basso profondo庄重男低音bassoon 大管（巴松）,低音管baton 乐队指挥棒battaglia战曲battuta拍子，特指一小节内第一个重拍batucada巴突克舞曲(巴西舞曲) batuque巴突克舞曲(葡萄牙舞曲)beak flute直笛(见recorder)beat拍becqrre (法)本位记号begleitung (德)伴奏beijing/peking opera 京剧bel canto (意)美声唱法bel canto 美声bell chimes编钟bell harp钟形竖琴bell-lyra里拉钟bell钟bemol (法)降半音bemolle (意)降半音ben 特别强调的bequadro (意)本位记号bercause摇篮曲bergamasca柏加摩舞曲(义大利舞曲) bergerette法国牧歌bes重降bbible regal长方形手风琴bibliography of music音乐目录bicinium (拉)二部曲binary form 二段式，二部曲式（ab）bind括线bis (法)再次bis重复一次bitonality 双重调性bitonality复调性bizzaro奇怪的，怪异的blind octave眩目八度blocks双头木鱼blues 布鲁斯blues--忧郁布鲁斯歌曲(蓝调音乐)boehm flute贝姆长笛boehm system贝姆式键制bolero (西)波蕾洛舞曲bologna school波隆那乐派bombardon本巴敦低音号bongo 邦戈鼓bongoes连体鼓bongo班戈鼓borrrowed chord借用和弦bouche fermee闭口唱法bourree 布列bourree布瑞舞曲boutade布他德舞曲(法国舞曲)bow hair弓毛bow instrument弓弦乐器bow 提琴的琴弓bowed harp弓竖琴bowed instruments 弓弦乐器bowing 运弓boy soprano男童高音boy-choir儿童歌队brace大括弧braille music notation布雷尔记谱法(盲人记谱法) branle勃浪舞曲(法国舞曲)brass band管乐队brass instruments 铜管乐器brass instrument铜管乐器brass wind instruments 铜管乐器bratsche中提琴(德)break 变声breath-mark呼吸记号breve rest 二全休止符breve 二全音符breve倍全音符,短音符bridge passage过渡乐段bridge 琴马,弦马brillante 辉煌的，华丽的brindisi (意)饮酒歌brioso充满活力地broken chord 分解和弦buffo 可笑的，喜剧的，滑稽地buffone (意)丑角bugle军号burgundian school布根第乐派burla (意)滑稽曲burlesco (意)滑稽曲burlesque (法)滑稽剧burletta (意)滑稽剧byzantine chant拜占庭圣歌byzuntine music拜占庭圣歌cCc clef, tenor clef, alto clef 中音谱号cabaletta跑马歌caccia狩猎歌cachucha卡去恰舞曲(西班牙舞曲) cadanza 华彩乐段cadence modulation终止转调cadence 终止cadential six-four终止六四和弦cadenza (意)终止式,装饰乐段caisse (法)鼓calando (意)渐慢而弱calata卡拉他舞曲(义大利舞曲) calenda卡伦达舞曲(西班牙舞曲) calmato 恬静的caminando 流畅的，进行的campana (意)钟,铃(复述) campane (意)钟,铃(复述) campanella小钟,小铃canarie (法)卡纳利舞曲(法国舞曲) canary卡纳利舞曲(法国舞曲) can-can康康舞曲(法国舞曲) cancel本位记号cancrizans imitation逆模仿canle jondo (西)深沈歌canon by augmentation增值卡农canon by diminution减值卡农canon concrizans逆卡农canonic imitation卡农式模仿canonic stretto卡农式进入canonic variation卡农式变奏canon卡农cantabile 似歌的cantando 如歌的cantata 大合唱cantata 康塔塔cantata清唱剧cantatilla (西)小清唱剧cantatore (意)男歌手cantatrice (意)女歌手cante flamenco弗拉门哥歌曲cante hondo (西)深沈歌cantellerando柔声唱canticle 颂歌cantilena (意)柔声曲调cantillation朗诵式圣歌canto (意)歌调canto fermo (意)定旋律cantor领唱人,教会乐长cantus (拉)歌cantus firmus (拉)固定旋律cantus planus (拉)素歌canzona歌曲canzonet (意)短歌,小曲canzonet,canso, canzo古情歌canzonetta (意)短歌,小曲capodastro弦枕capotasto弦枕capricciesamente 自由的，随想的capriccio (意)随想曲capriccioso 自由的，随想的caprice (法,英)随想曲carillon (法)排钟carol季节圣歌cassation轻组曲castanets 响板castanets响板(梨形)castrato 阉人歌手，男唱女声catch幽默轮唱曲cathedral music天主教音乐cavatina短曲celesta 钢片琴cellist 大提琴演奏家cello concerto 大提琴协奏曲cello 大提琴cembalo (意)大键琴chaconne 恰空chaconne夏康舞曲chalumeau古单簧管,单簧管低音区chamber music 室内乐chamber opera室内歌剧chamber orchestra室内乐团changing note换音changing tone换音chanson de geste英雄史诗歌chanson de toile纺织歌chanson（法）歌曲chant national (法)民歌chant pastoral (法)牧歌chant圣歌characteristic piece散曲character音乐记号charrd of the augmented fifth增五和弦chasse (法)狩猎歌chest-register胸声区chest-resonant胸腔共鸣chest-tone胸音chest-voice胸声chevalet (法)琴马cheve system谢威谱式cheville (法)琴轸琴栓cheviller (法)琴斗,栓斗chime bells 编钟chimes 排钟chinese lute琵琶chitarra (意)吉他琴choir pitch歌队音高choir 合唱团，圣歌队choir, choral society 合奏,合唱choral fugue 合唱式的赋格choral (德,英)圣咏,合唱choral cantata圣咏清唱剧choral music 合唱音乐choral prelude圣咏前奏曲choral variations圣咏变奏曲choral 众赞歌chorale 众赞歌chorale fantasia圣咏幻想曲chorale fugue圣咏复格曲chord construction和弦构成chord of six-four六四和弦chord of six六和弦chord of the added sixth加六和弦chord of the augmented fifth增五和弦chord of the augmented sixth and fifth增六五和弦chord of the augmented sixth and second增二和弦chord of theaugmented sixth增六和弦chord of the diminished seventh减七和弦chord of the eleventh十一和弦chord of the four-three四三和弦chord of the ninth九和弦chord of the second二和弦chord of the seventh七和弦chord of the six-five六五和弦chord of the sixth fifth and third六五和弦,六五三和弦chord of the sixth fourth and second二和弦,六四二和弦chord of the sixth fourth and third四三和弦,六四三和弦chord of the sugmented sixth fourth and third增四三和弦chord of the thirteenth十三和弦chord 和弦,谐音chord-form和弦形式chord-inversion转位和弦chordophone弦鸣乐器chord-progression和弦进行chord-repetition同和弦反复chorus conducting 合唱指挥chorus 副歌，合唱，和声christmas carol 圣诞歌chromatic alteration半音变化chromatic and whole tone. chromatic auxiliary note变化助音chromatic chord变化和弦chromatic concord变化协和和弦chromatic discord变化不协和和弦chromatic half-tone 变化半音chromatic harp半音竖琴chromatic interval 变化（音程）chromatic minor scale变化小音阶chromatic modulation半音阶转调chromatic passing-note半音经过音chromatic progression半音进行chromatic scale 半音阶chromatic semitone变化半音chromatic seventh变化七和弦chromatic sign变化记号chromatic tone 变化全音chromatic triad 变化三和弦chromatic 半音的church cantata教会清唱剧church choir 教堂唱诗班church mode教会调式church music 教堂音乐cimbalom扬琴(匈牙利乐器) cimbasso (意)细管低音号circle canon回圈卡农circle of fifths五度圈circle of keys调子圈circular canon回圈卡农cither西特琴cittern西特琴clapper拍板,铃舌clarinet 单簧管（黑管）clarino (意)高音小号(古名) classical form古典形式classicism 古典主义classics 古典音乐clavecin (法)大键琴claves 音棒clavicembale (意)大键琴clavichord古钢琴clavier （18世纪）键盘乐器clef 谱号(g clef, f clef, c clef) climax 高潮close chord密集和弦close fugue紧复格close harmony密集和声close imitation紧模仿close position密集位置closed pipe闭管close终止closing resolution终止解决cluster音堆coda 尾声codetta 小尾声col arco用弓奏col canto 紧随的旋律col legno用弓背奏coll ottava连八度奏color 音色coloratura 花腔coloratura soprano 花腔女高音coloratura华彩com modo 舒适的，自在的combined counterpoint混合对位法come sopra 如同那边的一样come 好象，如同comic opera 喜歌剧cominciata 开头，曲首comma音差common chord普通和弦common meansure四四拍子common meter 普通拍子（4/4）common pitch共同音高common time四四拍子communio领主曲comodo自在地comparative musicology比较音乐学comparison 对比compass of voice声部音域complementary interval转位音程complement转位音程complete bar完全小节complete cadence完全终止complete modulation完全转调complex figuration复杂音型法complex rhythm复节奏complex tone 复音（composite tone）composer作曲家composition 作曲、作品compound binary form 复二部曲式compound authentic cadence复式正格终止compound auxiliary tone (note)复助音compound binary form复二段式compound changing tone (note)复换音compound duple meter（s）复二拍子（6/2，6/4，6/8）compound duple time复二拍子compound figuration复合音型法compound interval 复音程compound measure复拍子compound meter（s）复拍子compound modulation复转调compound quadruple meter（s）复四拍子（12/4，12/8，12/16）compound quadruple time复四拍子compound rhythm复节奏compound suspensions复挂留音compound time复拍子compound tone完全音compound triple meter（s）复三拍子（9/4，9/8）compound triple time复三拍子comtrast constraction对比构造con abbandono 纵情奔放地con affetto 感情丰富地，多情地con ammabilita 和蔼地，亲切地con amore 温柔地，亲爱地con brio 生气勃勃地，有活力地con delicatezza 精细地，娇柔地con entusiasmo 热情地con espressione 富有表现力地con forza 有力地con fuoco 狂热地，热情地con grazio 典雅地，优美地con malinconia 忧郁消沉地con moto 稍快的con slancio 强有力地，猛烈地con sordini用弱音器con spirito 富有生气地con strepito 吵闹地，嘈杂地，震耳欲聋地con trasporto 得意忘形地con vigore 富有精力地，强健地con 同，带着concert aria音乐会咏唱调concert grand (piano)大平台钢琴concert hall演奏听concert manager音乐会经理concert master乐团首席concert music音乐会音乐concert overture音乐会序曲concert performer演奏家concert piece音乐会散曲concert pitch音乐会音高concert program曲目concert room演奏室concert singer歌唱家concert 音乐会concertina六角手风琴(小型手风琴) concertino小协奏曲,大协奏曲中独奏群concertist演奏家concerto grosso 大协奏曲concerto 协奏曲concise binary form简明二段式concord harmonies协和和弦和声concord协和和弦concrete music 具体音乐conducting department 指挥系conducting work 指挥作品conducting指挥法conductor 乐队指挥condustus康都曲式,康都曲风conjunct degree连续级conjunct motion级进conjunct tetrachord连续四阶consecutive dominant chords 连续属和弦consecutive fifths连续五度consecutive fourths连续四度consecutive octaves连续八度consecutive seconds连续二度consecutive sevenths连续七度consecutive unisons连续一度consecutives连续(即平行) consequent phrase后分句conservatory 音乐院consonance协和consonant chord协和和弦consonant interval协和音程consonant 协和（音程、和弦）consort 康索特conter-subject对句continuity连续性continuo 通奏低音continuo数位低音contra c 大字二组ccontrabass sarrusophone倍低音萨鲁管contrabass saxophone倍低音萨克管contrabass trombone倍低音长号contrabass tuba倍低音号contrabass, double bass 低音提琴contrabassoon 低音大管contrabass低音提琴contraction of sentence乐句缩短contrafactum换词歌曲contrafagotto倍低音管contralto 女低音，女低音手，中音contrapuntal 对位的contrapuntist对位法家contrary motion反行contrasted motive对比动机contre basson (法)倍低音管contredanse对舞舞曲convenient notation方便记谱法cor (法)号角cor anglais (法)英国管cor-a-piston活塞号角corda (意)弦corde (法)弦cornet a-piston (法)短号cornet 短号，军号cornett 木管号cornetto (意)短号corno (意)号角corno di bassetto (意)巴塞号角corno ventile活塞号角corno-basso (意)低音号角corno-inglese (意)英国管corona (意)停留记号cosaque (法)哥萨克舞曲cossak (英)哥萨克舞曲countemporary music当代音乐counter-exposition 对呈示部counterpoint 多声部音乐，对位法countersubject 对题countertenor 高男高音，高次中音counting time数拍country dance乡村舞曲count拍couplet二连音,二连音符courante 库朗特舞曲covered fifth隐伏五度covered octave隐伏八度covered unison隐伏一度cow-bell牛铃cow-horn牛号角crab motion蟹行credo信经crescendo渐强croche (法)八分音符croma (意)八分音符crook变音管croon轻唱(低声唱)cross accent交叉强音cross relation交叉关系cross rhythm交叉节奏cross-fingering交叉指法crossing of parts声部交叉crotchet rest 四分休止符crotchet 四分音符（quarter note，美）crowd克鲁特琴cuando库安多舞曲(拉丁美洲舞曲) cyclic form连章形式cymbal 铜钹，土耳其镲dd.c.=da capo (意)反始记号da capo 返始咏叹调，反始记号damper制音器dance form舞曲形式dance music舞乐dance 舞曲dance-poem舞诗dark tone暗音dash垂点dead interval死音程debut (法)初次登台deceptive cadence 伪终止deceptive resolution假解决decimole十连音,十连音符deciso坚定地decrescendo (意)渐弱decuplet十连音,十连音符deejay（dj）播放音乐的人degree of scale音级degree of stave谱级delicatamente 精细的，娇柔的delicatezza 细致的delicato 精细的，娇柔的demancher (法)移位(弦乐器)deminquaver rest十六分休止符demiquaver十六分音符demisemiquaver rest三十二分休止符demisemiquaver 三十二分音符（thirty-second note，美）department of composition 作曲系dependent chord非独立和弦derivative chord衍生和弦derivative tone支音des (德)降ddescending 下行descriptive music描写音乐deses (德)重降ddetach长断音detonieren走音(德)development 展开部di soppiano 用低音的，温柔的di sopra 如上边di 地，用，自，的dialogue问答歌diapason, range 音域diatonic and ear training听写与练耳diatonic auxiliary note自然助音diatonic concord自然协和和弦diatonic discord自然不协和和弦diatonic harmony自然音阶和声diatonic interval 自然（音程）diatonic interval自然音程diatonic minor scale自然小音阶diatonic modulation自然音阶转调diatonic passing-note自然经过音diatonic scale 自然音阶diatonic semitone自然半音diatonic seventh自然音阶七和弦diatonic triad自然音阶三和弦diction读音diminished chord of the seventh减七和弦diminished fifth减五度diminished fourth减四度diminished interval减音程diminished octave减八度diminished seventh chord 减七和弦diminished seventh减七度diminished sixth减六度diminished third减三度diminished triad 减三和弦diminished 减（音程）diminished（dim）减弱，减（音程）diminuendo渐弱direct canon顺卡农direct extraneous modulation直接远系转调direct 指挥dirigent (德)指挥家dis (德)升ddiscant clef高音谱号discantus反行复音disco 迪斯科discord harmony不协和和弦和声discord不协和和弦disguised motive伪装动机disis重升ddisjunct motion跳进disjunct tetrachord不连续四阶disperato 失望的，绝望的displaced accent不规则强音dissonance不协和音dissonant chord不协和和弦dissonant interval不协和音程dissonant triad不协和三和弦dissonant 不协和（音程、和弦）distant key 远关系调distinto 清晰的dithyramb酒神之歌ditonus大三度divertimento (意)嬉游曲divertissement (法)复格式插句,混成曲,幕间插曲divided stop分离音栓division音型divisi细分divoto 诚恳的，忠诚的documentary film music 纪录片音乐dodecaphonic十二音技巧dodecimole十二连音,十二连音符dodecuple scale十二音音阶dodecuplet十二连音,十二连音符dolce ondeggiando 温柔的颤动dolce 温柔的，甜美的dolcissimo 非常温柔的，甜美的dolente 悲痛的，哀伤的doloroso 悲痛的dominant chord of the seventh属七和弦dominant eleventh 属十一和弦dominant ninth属九和弦dominant pedal属持续音dominant seventh chord 属七和弦dominant seventh属七和弦dominant thirteenth属十三和弦dominant triad属三和弦dominant（v）属音，属和弦dominant/complementary key 属调dominant属音domp忧郁曲doppio lunghezza di tempo 慢一倍doppio movimento 快一倍doppio 成倍，双重dorian mode多裏亚调式dorian scale多裏亚音阶dorian sixth多裏亚六度dorian多裏亚调式dot of prolongation附点dot 附点dots反复点,复附点dotted crotchet rest附点四分休止符dotted crotchet附点四分音符dotted demisemiquver rest附点三十二分休止符dotted demisemiquver附点三十二分音符dotted eighth note附点八分音符dotted half note附点二分音符dotted minim rest附点二分休止符dotted minim附点二分音符dotted note 附点音符dotted quarter note附点四分音符dotted quaver rest附点八分休止符dotted quaver附点八分休止符dotted rest 附点休止符dotted semibreve rest附点全休止符dotted semibreve附点全音符dotted semiquaver rest附点十六分休止符dotted semiquaver附点十六分音符dotted sixteenth note附点十六分音符dotted thirty second note附点三十二分音符dotted whole note附点全休止符double (法)古变奏曲double action pedal两节作用踏瓣double augmented six-four-three chord倍增六四三和弦double bar line 双小节线double bar复纵线double bass tuba 倍低音大号double bass 低音提琴double bassoon, contrabassoon 倍低音管double bassoon倍低音管double bass低音提琴double cadence回音终止double canon二主题卡农double chorus八部合唱,双合唱团double concerto双协奏曲double corde双音double counterpoint in the eleventh十一度二部复对位double counterpoint in the fifteenth十五度二部复对位double counterpoint in the fourteenth十四度二部复对位double counterpoint in the ninth九度二部复对位double counterpoint in the octave八度二部复对位double counterpoint in the tenth十度二部复对位double counterpoint in the thirteenth 十三度二部复对位double counterpoint in the twelfth十二度二部复对位double counterpoint二重对位，二部复对位法double croche (法)十六分音符double diminution再减值double dot 复附点double dotted crotchet rest复附点四分休止符double dotted crotchet复附点四分音符double dotted demiquaver rest复附点十六分休止符double dotted demiquaver复附点十六分音符double dotted demisemiquaver rest复附点三十二分休止符double dotted demisemiquaver复附点三十二分音符double dotted eighth note复附点八分音符double dotted half note复附点二分音符double dotted minim rest复附点二分休止符double dotted minim复附点二分音符double dotted note复附点音符double dotted quarter note复附点四分音符double dotted quaver rest复附点八分休止符double dotted quaver复附点八分音符double dotted rest复附点休止符double dotted semibreve rest复附点全休止符double dotted semibreve复附点全音符double dotted semiquaver rest复附点十六分休止符double dotted semiquaver复附点十六分音符double dotted sixteenth note复附点十六分音符double dotted thirty second note复附点三十二分音符double dotted whole note复附点全音符double exposition复呈示部double figuration二重音型法double fugue 二重赋格double imitation二主题模仿double mordent 复波音double note倍全音符double octave (octaves)重八度double passing tone二重经过音double pedal notes双持续音double period复乐段double reed instrument双簧乐器double reed双簧double root chord双根音和弦double root双根音double shake双震音double stave大谱表double stopping双音double string双弦double structure复结构曲double suspension复挂留音double tongueing双吐吹法double touch双触键double trill双震音double variation复双奏曲double whole-note倍全音符double-augmented 倍增（音程）double-diminished 倍减（音程）double-flat 重降号double-sharp 重升号doublet二连音,二连音符doubling of notes重复音doubling of tones重复音doubling重复音down best下拍down bow下弓down stroke下弓drama 戏剧dramatic music 戏剧音乐dramatic soprano戏剧女高音dramatic tenor 戏剧男高音drammatico 戏剧性的dropping of interval省略drum, kettledrum 鼓drumstick 鼓槌dualism二元论dualistic theory二元论duet 二重奏,二重奏曲,二重唱,二重唱曲dulcimer 扬琴dull tone混浊音dump忧郁曲duo (意)二重奏,二重奏曲,二重唱,二重唱曲duo imitation二重模仿duodecuple scale十二音音阶duole (德)二连音,二连音符duos for strings弦乐二重奏duple meter（s）二拍子（2/2，2/4，2/8）duple rhythm二拍子节奏duple time二拍子duplet 二连音duplex instruments双乐器duplicating重复法duplum古对位声部dur (德)大调duration 时值dynamic mark(s) 力度标记dynamics 力度ee in altissimo最高ee in alt高eear-training练耳ecclesiastical dance宗教舞曲ecclesiastical mode教会调式echappee tone (note)逃脱音echegiatta回声曲echelette木琴echo organ回声风琴ecole d'arcueil阿古依乐派ecossaise (法)埃柯赛斯舞曲ecphonetic notation古代语音记谱法ed 与，而eglogue牧歌egualmente 同样地，平稳地，均匀地eight keyed flute八键笛eight notes to one八对一对位eight-bar sentence八小节乐句eighth note八度音,八分音符eighth rest八分休止符eighth八度eight-part counterpoint八部对位eight-part harmony八不和声eis (德)升eeisis (德)重升eelectric guitar 电吉他electronic instrumnet电子乐器electronic music电子音乐electrophone电鸣乐器elegante 幽雅的，高尚的elegie (法)悲歌elegy悲歌eleventh 十一度elight-bar rhythm八小节乐句embellished melody华彩曲调embouchure吹口,运舌法emphasis加强en 在……，……地，按照……风格encore (法)再来一次energico精力充沛地english discant英国复音乐曲english fingcring英国指法english flute英国笛english horn, tenor oboe, coranglais 英国管enharmonic change等音变换enharmonic chord等音和弦enharmonic chromatic scale等音半音阶enharmonic intervals 等音程enharmonic key等音调enharmonic modulation等音转调enharmonic notes 等音enharmonic scale等音音阶enharmonic trans-formation等音改记法enharmonic四分音,等音enigma canon谜语卡农enigma variations谜语变奏曲ensemble (法)重奏,合奏entr'acte (法)休息,间奏曲entry进来entusiastico 热情的，热烈的episode 插段、插部episode插句,插入段episodical movement有插入段之乐章equal counterpoint等值对位equal temperament平均律equal tempered scale平均律音阶equal voices同声equivocal chord调性和弦erection of chord和弦音配殖法eroico 英勇的，庄严的escape note逃脱音espresive (意)表情espressione (意)表情essential discord主要不协和和弦estampida (法)器乐小曲estampie (法)器乐小曲estinto (意)刚可听见et 与，而ethnomusicology民族音乐学etude (法)练习曲etude 练习曲euphonium 尤风宁号euphonium粗管上低音号even note (tone)同值音evensong晚祷歌exceptional resolution特殊解决法exercise技巧练习,键盘组曲explosive consonant爆气子音exposition 呈示部expression mark表情记号expressionism 表现主义expression表情extemporization即兴演奏extended binary form扩大二段式extended chord开离和弦extended harmony开离和串extended position开离位置extended sentence扩大句extraneous modulation远系转调extreme interval绝对变化音程extreme key极端调extreme part外声部eye music视觉音乐ff clef, bass clef 低音谱号faburden假低音factious note超低音fagott (德)低音管fagottino (意) (tenor oboe)小低音管fagotto (意)低音管fagotttone倍低音管false chord 假和弦false diminished seventh假减七和弦false dominant seventh 假属七和弦false notation假记谱法false relation假关系false tetrad假四音和弦false triad假三和弦falsetto 假声familiar style惯用式fandango方当戈舞曲(西班牙舞曲) fantaisie (法)幻想曲fantasia (意)幻想曲fantasie (德)幻想曲fantastico幻想地fantasy (英)幻想曲farandole法朗多舞曲farruca法如卡舞曲fastoso 华丽的，浮夸的fauxbourdon (法)假低音feature film music 故事片音乐female duet女声二重唱female quartet女声四重唱female trio女声三重唱feminine cadence弱终止式feminine ending弱终止fermata停留记号feroco 粗野的，狂暴的fes (德)降ffestival march节日进行曲festivo 有朝气地ff 很强fiddle提琴fiero 勇猛的，骄傲的fife鼓笛fifteenth十五度fifth degree第五级fifth position五音位置fifth scale-step第五级fifth species第五类(对位)fifth 五度figured bass数位低音figure音型figuring注数位法film musik电影音乐finale (意)最终乐章finale 终曲final最终乐章fine (意)终结finger board指板finger exercise指法练习fingering指法finite canon有终卡农fioritura (意)装饰音fipple flute哨笛firm chord坚定和弦first inversion 第一转位first movement第一乐章first octave第一个八度first scale-step第一级first section首段first species第一类(对位)first string 第一弦first subject第一主题first time第一次fis (德)升ffisis (德)重升ffive speicies五类型five-bar rhythm五小节乐句five-bar sentence五小节乐句five-part counterpoint五部对位five-part form 五段式five-part harmony五部和声five-stringed double bass五弦低音提琴five-three chord五三和弦five-tone scale五声音阶fixed do固定唱名法fixed pitch固定音高fixed sylables固定唱名法fixed-do 固定唱名法flageolet toneflageolet哨笛,泛音flamenco (song) 弗莱明哥民歌flamenco佛拉门哥舞曲flat keys降号调flat 降号flatterzunge颤舌吹法flautino (意)小笛flautist长笛家flauto (意)长笛flauto coutralto低音长笛flauto piccolo短笛flauto traverso长笛flebile 悲哀的，沉痛的flemish school法兰德斯乐派florid counterpoint华彩对位fluegel-horn粗管短号flute 横笛，长笛，笛子flute-a-bec (法)哨笛flutist长笛家flutter-tonguing颤舌吹法folk artist 民间艺术家folk music material 民间音乐素材folk musician 民间音乐家folk music民间音乐folk song民歌fore phrase前分句foreign progression异音进行forlana佛拉纳舞曲(义大利舞曲)form 曲式forte pedal强音踏瓣forte piano钢琴,强后即弱forte强fortissimo最强forza 力量forzando突强forzato突强four note to one四对一(对位)four part counterpoint四部对位four part fugue四部复格four part harmony四部和声four part writing四部作法four stringe double bass四弦低音提琴four-bar phrase四小节分句four-bar sentence四小节分句four-line octave 小字四组（four-line）four-movement form 四乐章曲式four-part form 四段式fourteenth十四度fourth chord 四度和弦fourth degree第四级fourth octave第四个八度fourth scale-step第四级fourth species第四类(对位)fourth to five suspension四五挂留音fourth to three suspension四三挂留音fourth 四度fox trot 狐步舞fp强后即弱free canon自由卡农free close自由终止(可不转位)free counterpoint自由对位法free double counterpoint自由二部复对位free fantasia自由幻想曲free imitation自由模仿free intonation无固定音高free part自由声部free pitch无固定音高freemason music共济会音乐french horn 圆号，法国号french overture法国式序曲french sixth法国六和弦frequency 频率fresco 朝气蓬勃的，清新的fret 品fret 琴柱，挡子frottola福罗投拉歌曲fugal 赋格的fugato复格风乐曲fughetta小复格曲fugue 赋格曲fuguing tune复格歌调full anthem完全颂歌full cadence完全终止full chord完全和弦full organ完全风琴full score大总谱functional harmony 功能和声fundamental bass基础低音fundamental chord基础和弦fundamental discord基础不协和和弦fundamental instrament低音乐器fundamental note基音fundamental position原位fundamental tone基音fundamental triad基本三和弦fundamentum基础教本funebre 悲哀的，凄惨的，葬礼的funeral march葬礼进行曲furiant火烈舞曲(波希米亚舞曲) furioso 狂暴地furlana佛拉纳舞曲(义大利舞曲) furniture stop混合音栓futurism未来主义fz突强f谱号,f cleff强g g clef, treble clef 高音谱号g in altissimo最高gg in alt高gg 弦奏,sul ggaio 快乐的，愉悦的gallant style嘉兰特风格gallant嘉兰特风格gallarda (西)嘉拉德舞曲galliard (英)嘉拉德舞曲gallican chant加裏康圣歌galop加罗普舞曲gamelan加麦朗(印尼乐队) gamma (希)音阶gamme (法)音阶gapped scale间隔音阶gavotte嘉禾舞曲gebrauchsmusik实用音乐generator大基音generoso 慷慨的，高尚的genus molle (拉)柔调german sixth德国六和弦ges (德)降ggeses (德)重降gghost note--闷音giandioso华丽地、壮丽地gigue 吉格gigue吉格舞曲giocoso 愉快的，游戏的，幽默的gis (德)升ggisis (德)重升ggiusto 合适的，恰当的glass harmonica玻璃琴gleemen行吟乐人glee英国式合唱曲。
会计英文词汇合集
1AAA美国会计学会2Abacus《算盘》杂志3abacus算盘4Abandonment废弃,报废;委付5abandonment value废弃价值6abatement①减免②冲销7ability to service debt偿债能力8abnormal cost异常成本9abnormal spoilage异常损耗10above par超过票面价值11above the line线上项目12absolute amount绝对数,绝对金额13absolute endorsement绝对背书14absolute insolvency绝对无力偿付15absolute priority绝对优先求偿权16absolute value绝对值17absorb摊配,转并18absorption account摊配账户,转并账户19absorption costing摊配成本计算法20abstract摘要表21abuse滥用职权22abuse of tax shelter滥用避税项目23ACCA特许公认会计师公会24accelerated cost recovery system加速成本收回制度25accelerated depreciation method加速折旧法,快速折旧法26acceleration clause加速偿付条款,提前偿付条款27acceptance①承兑②已承兑票据③验收28acceptance bill承兑票据29acceptance register承兑票据登记簿30acceptance sampling验收抽样31access time存取时间32accommodation融通33accommodation bill融通票据34accommodation endorsement融通背书35account①账户,会计科目②账簿,报表③账目,账项④记账36accountability经营责任,会计责任37accountability unit责任单位38Accountancy《会计》杂志39accountancy会计40accountant会计员,会计师41accountant general会计主任,总会计42accounting in charge主管会计师43accountant,s legal liability会计师的法律责任44accountant,s report会计师报告45accountant,s responsibility会计师职责46account form账户式,账式47accounting①会计②会计学48accounting assumption会计假定,会计假设49accounting basis会计基准,会计基本方法50accounting changes会计变更51accounting concept会计概念52accounting control会计控制53accounting convention会计常规,会计惯例54accounting corporation会计公司55accounting cycle会计循环56accounting data会计数据57accounting doctrine会计信条58accounting document会计凭证59accounting elements会计要素60accounting entity会计主体,会计个体61accounting entry会计分录62accounting equation会计等式63accounting event会计事项64accounting exposure会计暴露,会计暴露风险65accounting firm会计事务所66Accounting Hall of Fame会计名人堂67accounting harmonization会计协调化68accounting identity会计恒等式69accounting income会计收益70accounting information会计信息71accounting information system会计信息系统72accounting internationalization会计国际化73accounting journals会计杂志74accounting legislation会计法规75accounting manual会计手册76accounting objective会计目标77accounting period会计期78accounting policies会计政策79accounting postulate会计假设80accounting practice会计实务81accounting principle会计原则82Accounting Principle Board会计原则委员会83accounting procedures会计程序84accounting profession会计职业,会计专业85accounting rate of return会计收益率86accounting records会计记录,会计簿籍87Accounting Review《会计评论》88accounting rules会计规则89Accounting Series Release《会计公告文件》90accounting service会计服务91accounting software会计软件92accounting standard会计标准,会计准则93accounting standardization会计标准化94Accounting Standards Board会计准则委员会(英)95Accounting Standards Committee会计准则委员会(英)96accounting system①会计制度②会计系统97accounting technique会计技术98accounting theory会计理论99accounting transaction会计业务,会计账务100Accounting Trend and Techniques《会计趋势和会计技术》101accounting unit会计单位102accounting valuation会计计价103accounting year会计年度104accounts会计账簿,会计报表105account sales承销清单,承销报告单106accounts payable应付账款107accounts receivable应收账款108accounts receivable aging schedule应收账款账龄分析表109accounts receivable assigned已转让应收账款110accounts receivable collection period应收账款收款期111accounts receivable discounted已贴现应收账款112accounts receivable financing应收账款筹资,应收账款融资113accounts receivable management应收账款管理114accounts receivable turnover应收账款周转率,应收账款周转次数115accretion增殖116accrual basis accounting应计制会计,权责发生制会计117accrued asset应计资产118accrued expense应计费用119accrued liability应计负债120accrued revenue应计收入121accumulated depreciation累计折旧122accumulated dividend累计股利123accumulated earnings tax累积盈余税,累积收益税124accumulation累积,累计125acid test ratio酸性试验比率126acquired company被盘购公司,被兼并公司127acquisition购置,盘购128acquisition accounting盘购会计129acquisition cost购置成本130acquisition decision购置决策131acquisition excess盘购超支132acquisition surplus盘购盈余133across-the-board全面调整134ACT预交公司税135act法案,法规136action起诉,诉讼137active account活动账户138active assets活动资产139activity业务活动,作业140activity account作业账户141activity accounting作业会计142activity ratio业务活动比率143activity variance业务活动量差异144act of bankruptcy破产法145act of company公司法146act of God天灾,不可抗力147actual capital实际资本148actual value实际价值149actual wage实际工资150added value增值151added value statement增值表152added value tax增值税153addition增置,扩建154additional depreciation附加折旧,补提折旧155additional paid-in capital附加实缴资本156additional tax附加税157adequate disclosure充分披露158adjunct account附加账户159adjustable-rate bond可调整利率债券160adjusted gross income调整后收益总额,调整后所得总额161adjusted trial balance调整后试算表162adjusting entry调整分录163adjustment调整164adjustment account调整账户165adjustment bond调整债券166administrative accounting行政管理会计167administrative budget行政管理预算168administrative expense行政管理费用169ADR资产折旧年限幅度170ad valorem tax从价税171advance预付款,垫付款172advance corporation tax预交公司税173advances from customers预收客户款174advance to suppliers预付货款175adventure投机经营,短期经营176adverse opinion反面意见,否定意见177adverse variance不利差异,逆差178advisory services咨询服务179affiliated company联营公司180affiliation联营181after closing trial balance结账后试算表182after cost售后成本183after date出票后兑付184after sight见票后兑付185after-tax税后186AGA政府会计师联合会187age寿命,账龄,资产使用年限188age allowance年龄减免189age analysis账龄分析190agency代理,代理关系191agency commission代理佣金192agency fund代管基金193agenda议事日程,备忘录194agent代理商,代理人195aggregate balance sheet合并资产负债表196aggregate income statement合并损益表197AGI调整后收益总额,调整后所得总额198aging of accounts receivable应收账款账龄分析199aging schedule账龄表200agio贴水,折价201agiotage汇兑业务,兑换业务202AGM年度股东大会203agreement协议204agreement of partnership合伙协议205AICPA美国注册公共会计师协会206AIS会计信息系统207all capital earnings rate资本总额收益率208all-inclusive income concept总括收益概念209allocation分摊,分配210allocation criteria分配标准211allotment①分配,拨付②分配数,拨付数212allowance①备抵②折让③津贴213allowance for bad debts呆账备抵214allowance for depreciation折旧备抵账户215allowance method备抵法216all-purpose financial statement通用财务报表,通用会计报表217alpha risk阿尔法风险,第一种审计风险218altered check涂改支票219alternative accounting methods可选择性会计方法220alternative proposals替代方案,备选方案221amalgamation企业合并222American Accounting Association美国会计学会223American depository receipts美国银行证券存单,美国银行证券托存收据224American 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225American option美式期权226American Stock Exchange美国股票交易所227amortization①摊销②摊还228amortized cost摊余成本229amount金额,合计230amount differ金额不符231amount due到期金额232amount of 1 dollar1元的本利和233analysis分析234analyst分析师235analytical review分析性检查236annual audit年度审计237annual closing年度结账238annual general meeting年度股东大会239annualize按年折算240annualized net present value折算年度净现值241annual report年度报告242annuity年金243annuity due期初年金244annuity in advance预付年金245annuity in arrears迟付年金246annuity method of depreciation年金折旧法247antedate填早日期248anticipation预计,预列249anti-dilution clause防止稀释条款250anti-pollution investment消除污染投资251anti-profiteering tax反暴利税252anti-tax avoidance反避税253anti-trust legislation反拖拉斯立法254A/P应付账款255APB会计原则委员会256APB Opinion《会计原则委员会意见书》257Application申请,申请书258applied overhead已分配间接费用259appraisal估价260appraisal capital评估资本261appraisal surplus估价盈余262appraiser估价员,估价师263appreciation增值264appropriated retained earnings已拨定留存收益,已指定用途留存收益265appropriation拨款,指拨经费266appropriation account①拨款账户②留存收益分配账户267appropriation budget拨款预算268approval核定,审批269approved account核定账户270approved bond核定债券271A/R应收账款272arbitrage套利,套汇273arbitrage transaction套利业务,套汇业务274arbitration仲裁,公断275arithmetical error算术误差276arm,s-length price正常价格,公正价格277arm,s-length transaction一臂之隔交易,正常交易278ARR会计收益率279arrears①拖欠,欠款②迟付280arrestment财产扣押281Authur Anderson & Co.约瑟•安德森会计师事务所,安达信会计师事务所282article文件条文,合同条款283articles of incorporation公司章程284articles of partnership合伙契约285articulate环接286articulated concept环接观念287artificial intelligence人工智能288ASB审计准则委员会289ASE美国股票交易所290Asian Development Bank亚洲开发银行291Asian dollar亚洲美元292asking price索价,卖方报价293assessed value估定价值294assessment①估定,查定②特别税捐,特别摊派税捐295asset资产296asset cover资产担保,资产保证297asset depreciation range资产折旧年限幅度298asset-liability view资产—负债观念299asset quality资产质量300asset retirement资产退役,资产报废301asset revaluation资产重估价302asset stripping资产剥离,资产拆卖303asset structure资产结构304asset turnover资产周转率305asset valuation资产计价306assignment of accounts receivable应收账款转让307associated company联属公司,附属公司308Association of Government Accounting政府会计师协会309assumed liability承担债务,承付债务310AT税后311at cost按成本312at par按票面额,平价313at sight见票兑付,即期兑付314attached account被查封账户315attachment扣押,查封316attest证明,验证317attestation证明书,鉴定书318audit审核,审计319auditability可审核性320audit committee审计委员会321audit coverage审计范围322audited financial statement审定财务报表,审定会计报表323audit evidence审计证据,审计凭证324Audit Guides《审计指南》325auditing①审计②审计学326auditing procedure审计程序327auditing process审计过程328auditing standard审计标准,审计准则329Auditing Standards Board审计准则委员会330Auditor审计员,审计师331auditor general审计主任,总审计332auditor,s legal liability审计师法律责任333auditor,s opinion审计师意见书334auditor,s report审计师报告,查账报告335audit program审计工作计划336audit report审计报告337audit risk审计风险338audit sampling审计抽样339audit software审计软件340audit test审计抽查341audit trail审计脉络,审计线索342audit working paper审计工作底稿343authorized capital stock核定股本,法定股本344automated clearing house自动票据交换所345automated teller machine自动取款机346automatic transfer service自动转账服务347available asset可用资产348available inventory可用存货349average balance平均余额350average collection period平均收款期351average cost平均成本352average-cost method平均成本法353average inventory平均存货,平均库存354average life平均寿命,平均使用年限355average payment period (of accounts payable)应付账款平均付款期356average rate of return平均收益率357averages股票价格平均指数358avoidable cost可避免成本359back charge欠费费用360back date倒填日期,填早日期361backed bill背书票据362back-end load后期负担363backer①票据担保人②财务支持人364backlog depreciation欠提折旧365back order欠交订货366back pay欠付工资367back tax欠交税款368back-to-back credit对开信用证369back-to-back loan对销贷款370back wardation倒价371backward integration逆向合并372bad check空头支票373bad debt呆账,呆账账户374bad debt account呆账账户375bad debt expense呆账费用376bad debt ratio呆账比率377bad debt recovery呆账收回378bailment寄销,寄托379bailout抽资380bailout period投资返还期381balance①余额②平衡382balance budget平衡预算383balance due结欠余额384balance fund平衡基金385balance of account账户余额386balance of payment国际收支差额387balance of retained earnings留存收益余额388balance sheet资产负债表389balance sheet account资产负债表账户390balance sheet analysis资产负债表分析391balance sheet audit资产负债表审计392balance sheet date结账日期393balance sheet ratio资产负债表比率394balance sheet total资产负债表总额395balloon payment漂浮式付款396bank银行397bank(er,s) acceptance银行承兑,银行承兑汇票398bank balance银行存款余额399bankbook存折400bank charge银行手续费401bank checking account银行支票账户,银行活期存款账户402bank confirmation银行证明信函403bank credit银行信用,银行信贷404bank custody银行保险库405bank draft银行汇票406banker①银行家②银行407bank failure银行倒闭408bank loan银行贷款409bank overdraft银行透支410bank reconciliation statement银行对账单,银行存款调节表411bank reference银行征信信函412bank run银行挤兑413bankruptcy破产414bankruptcy act破产法415bankruptcy cost破产成本416bankruptcy court破产法院417bankruptcy prediction破产判断418Bankruptcy Reform Act of 19781978年破产改革法419bank transfer银行汇兑业务,银行转账业务420bargain①合同,谈判②廉价货421bargain money定金422bargain purchase option承租人优先购置权423bargain renewed option承租人优先续租权424bargain sale廉价销售425barometers经济晴雨表,经济指标426barometers stock晴雨表股票427barter以货易货428barter transaction易货业务429base基数430base period基期431base price基价432base rate基础利率433base stock基础存量434BASIC基础语言435basic earnings per share每股基础收益436basis基准437basis of accounting会计基准,会计方法438basis of taxation计税基准439basis point基点440basket purchase整套采购,总价采购441batch costing分批成本计算法442batch processing分批处理,分批数据处理443B/D过次页444B/E汇票445BE analysis损益分界分析,保本分析446bear①承担,负担②卖空者,空头447bearer持票人448bearer bond不记名债券449bearer draft不记名汇票450bear interest附息,负担利息451bear market熊市,下跌行情452bear squeeze榨空头453beating the market战胜股市454before-separation cost分离前成本455before-tax income税前收益456Beginners All-purpose Symbolic Instruction Code基础语言,初学者通用符号指令语言457beginning balance期初余额458beginning inventory期初存货459bellwether security领头证券,龙头证券460below par低于票面价值461below the line线下项目462beneficial interest受益人权益463beneficial owner受益权人464beneficiary受益人,受款人,受赔人465benefit①效益,利益②福利金,津贴466benefit-cost analysis效益成本分析467benefit-cost ratio效益成本比率468benefit fund福利基金469benefit in kind实物福利470benefit system职工福利制度471best-efforts agreement证券尽力推销协议472beta coefficient贝塔系数473beta risk贝塔风险,第二种类型误差474betterment改造投资,改造工程投资475B/F余额承前476Bias偏差,偏向性477bid①买价②投标478bid bond投标保证金479bid price①买方出价,买价②投标价格480big bath巨额冲销481Big Board大证券交易所482Big Five五大会计师事务所483bill①汇票,票据②通知单,清单③账单,发货票484billing开发票,开账单485billing clerk开票员486bill of entry报关单487bill of exchange汇票488bill of lading提货单,提单489bill of materials用料单490bill of sales销货清单,卖据491bills payable应付票据492bills receivable应收票据493B/L提货单494black market黑市495black money黑钱496blank bill of lading不记名提货单497blank check空白支票498blank endorsement不记名背书499blanket mortgage总括抵押500blanket order总括订货单501blanket price总括价格502blind entry失实分录,未加说明的分录503blind purchase盲目采购504blue-chip蓝筹码股票,热门股票505blue-sky laws蓝天法,股票发行控制法506board chairman董事长507board minutes董事会会议记录508board of directors董事会509board of trade同业公会,商会510bond①债券②保证书,保证金③忠诚保证511bond conversion债券兑换512bond discount债券折价513bonded goods保税货物514bonded warehouse保税仓库515bond financing债券筹资516bondholder债券持有人517bond indenture债券信托契约,债券契约518bonding company忠诚担保公司519bond issue cost债券发行成本520bond premium债券溢价521bond rating评定债券等级522bonds outstanding流通在外债券,未偿付债券523bonds payable应付公司债券524bond yield债券收益率525bonus奖金,红利526bonus issue发行红利股527book①账簿②账面的③记账528book audit账簿审计529book balance账面余额530book inventory账面存货,账面盘存531bookkeeper簿记员,记账员532bookkeeping①簿记,记账②簿记学533book of final entry终结分录账簿534book of orginal entry原始分录账簿535book profit账面利润,账面盈利536book rate of return账面收益率537books of accounts账簿538book value账面价值539book value per share每股账面价值540boot补价541borrowing借贷,借款542borrowing power借款能力543bottom line损益表底线,最终财务成果544B/R应收票据545branch分支机构,分店546branch accounting分支机构会计,分店会计547branch current account分支机构往来账户,分店往来账户548branch ledger分支机构分类账549brand name牌号名称,商标名称550breach of contract违约,违反合同551breach of trust违反信托552breakdown分解,按细目分类553break-even analysis损益分界分析,损益平衡分析554break-even chart损益分界图表,损益平衡图表555break-even point损益分界点,损益平衡点556break-up value拆卖价值557bribes and kickbacks贿赂和回扣558bridging loan过渡性贷款559British Accounting Association英国会计学会560broker经纪人561brokerage经纪人佣金562brought down入次页,过次页563brought forward承前页564budget预算565budgetary control预算控制566budget decision预算决策567bugeting预算编制568budget management预算管理569budget variance预算差异570buffer stock保险库存,缓冲存货571bull①买空②买空者,多头572bullion金银块,金银条573bull market牛市,涨市574burden间接费用575burden rate间接费用率576business①商业,工商业②企业③经营,营业577business accounting企业会计578business barometer工商业指标579business combination企业合并580business cycle商业周期,商业循环581business environment企业环境582business failure经营失败583business income企业收益,营业收益584business risk经营风险,营业风险585business segment企业分部586business transaction企业交易,营业业务587business trust企业经营信托588buy and hold decision购入和持存决策589buyer,s credit买方信贷590buying expense进货费用591buyout收购股权,收购控制股权592buy over收买,贿赂593bylaws公司章程细则594by-product副产品595CA特许会计师596cable transfer电汇597calculation计算598calculator计算器599calendar year日历年度600call①期前偿还,期前兑回②催交股款③买方期权601callable bond可提前兑回债券602callable preferred stock可提前兑回优先股603call loan活期拆放贷款604call option股票购买期权605call premium提前兑回溢价606call price提前兑回价格607call provision提前兑回条款608cancelable lease可取消租约609cancelled check注销支票610C & F货价加运费611C & I货价加保险费612capacity①生产能力②偿债能力613capacity cost生产能力成本,经营能力成本614capacity to borrow借款能力615capacity to contract订约能力,订约资格616capital资本金,资本617capital account资本账户618capital addition资本增置619capital allowance资本减免620capital and liabilities ratio资本负债比率621capital appreciation资本升值622capital asset资本性资产623capital asset pricing model资本性资产计价模型624capital authorized额定资本,法定资本625capital budget资本预算626capital cost资本成本627capital deficit资本亏绌628capital expenditure资本支出629capital gain资本利得,资本收益630capital impairment资本减损631capital intensive资本密集632capital investment资本投资633capital investment appraisal资本投资评价634capitalization资本化635capitalization of earnings收益资本化636capitalization of interest利息资本化637capitalized value资本化价值638capital lease资本租赁639capital leverage资本杠杆作用640capital loss资本损失641capital maintenance concept资本保持概念,资本维护概念642capital market资本市场643capital market line资本市场贝塔风险线644capital outlay资本支出645capital-output ratio资本产值比率646capital paid-in实缴股本,投入股本647capital rationing资本分配648capital reorganization资本改组649capital reserve资本公积金650capital return资本收益率,投资回收率651capital stock股本652capital stock outstanding发行股本,流通在外股本653capital stock premium股本溢价654capital stock subscriptions认购股本655capital structure股本结构656capital structure decision资本结构决策657capital surplus资本盈余658capital turnover资本周转率659capital verification资本验证,验资660CAPM资本性资产计价模型661carried interest附带权益662carry back结转前期扣减,移前扣减663carrying cost置存成本,储存成本664carrying value①置存价值②抵押品价值665carry over①结转下期扣减,移后扣减②结转库存,滚存量666CASB成本会计准则委员会667cash①现金②兑现668cashability变现能力669cash account现金账户670cash asset现金资产671cash audit现金审计672cash basis accounting现金收付制会计,收付实现制会计673cash bonus现金红利674cash break-even analysis现金损益分界分析675cash budget现金预算676cash cow现金母牛677cash deficit现金亏绌678cash disbursement journal现金支出日记账679cash discount现金折扣680cash dividend现金股利681cash equivalent现金等价物682cash equivalent value现金等值683cash flow①现金流转②现金流量684cash flow statement现金流转表,现金流量表685cash-flow to capital-expenditure ratio现金流量对资本支出比率686cash-flow to total-debt ratio现金流量对负债总额比率687cash forecast现金预测688cashier出纳员689cashier,s check银行本票690cash in transit在途现金691cash journal现金日记账692cash on delivery货到付现693cash on hand库存现金694cash position现金状况,现金头寸695cash receipts journal现金收入日记账696cash records现金记录697cash sale现金销售698cash shortages and overages现金缺溢699cash statement现金报表700cash turnover ratio现金周转率701cash with order现金订货,订货现金702casting加总,合计703casual audit临时审计704CBA成本效益分析705CCA现时成本会计706CD存款单707ceiling最高限额708ceiling price最高限价709central bank中央银行710centralization集中经营,集权711certainty确定性712certainty decision确定性决策713certainty equivalent确定等值714certainty equivalent coefficient确定等值系数715certificate of capital verification验资证明书716certificate of deposit存款单717certificate of incorporation公司登记执照,公司注册证书718certificate of indebtedness借据719certificate of protest拒付证明书720certified accountant注册会计师721certified check保付支票722certified data processor注册数据处理师723certified financial planners注册财务计划师724certified financial statement已审核财务报表,已审核会计报表725certified information system auditor注册信息系统审计师726certified internal auditor注册内部审计师727certified management accountant注册管理会计师728certified public accountant注册公共会计师729certifying officer签付员730chain discount连锁折扣731chain liquidation连续清算732chairman of the board of director董事长733chairman,s report董事长报告734change fund找零备用金735changing prices accounting物价变动会计736charge①费用②借记,借项③赊账④留置权737charge account赊账,赊账账户738charge and discharge statement信托财产(或遗产)收支报表739charge card付款卡740charge off注销741charge sale赊销742charter执照,许可证743chartered accountant特许会计师744chartered financial analyst特许财务分析师745charted financial consultant特许财务咨询师,特许财务顾问746chartist图表分析专家747chart of accounts账户分类表,会计科目表748chattel动产749chattel mortgage动产抵押750check①支票②检查,核对751check and balance system制约平衡制度,制衡制度752check cleaning支票交换753checking account支票账户,活期存款账户754check register支票登记簿755check verification支票验证756chief accountant总会计,会计主任757chief auditor总审计,审计主任758chief cashier总出纳,出纳主任759chief financial officer财务总裁,财务总经理760CHIPS票据交换所银行内部支付系统761chronological book序时账簿762CIF到岸价格763circularization发函询证764circulating asset流动资产765circulating capital流动资本,流动资金766claim索赔767classification of accounts账户分类表768classification of assets资产分类769classification of liabilities负债分类770classification of stockholders, equity股东产权分类771classified common stock分类普通股772classified trial balance分类试算表773claw back追回税款774clean①不附带保留条件②不附其他单据③不附利息775clean bill of exchange光票汇票776clean letter of credit光票信用证777clearance①结关,报关②票据交换,清算③清仓778clearance agent报关结算代理商779clearance sale清仓减价销售780clearing①票据交换②结算781clearing account①暂记账户,过渡账户②票据交换往来账户782clearing house票据交换所783clear-up cause清理条款784clerical error笔误,记账错误785clerk办事员,职员786client客户,委托人787closed account已结账账户788closed-end mutual fund固定股份互助基金投资公司789closely-held company不公共招股公司790closely-held corporation不公共招股公司791closing①结账②收盘792closing adjustment结账调整,决算调整793closing balance期末余额794closing date结账日期,截止日期795closing entry结账分录796closing price收盘价格797closing trial balance结账试算表798CM贡献毛利,贡献毛益799CMA注册管理会计师800CML资本市场贝塔风险线801COBOL普通商业用语802code①代号,代码②法规,守则803Code of Professional Ethics《职业道德守则》804coding编码805coding clerk编码员806coding of accounts账户编码807co-financing共同融资808coin硬币809coinsurance clause共同保险条款810collateral抵押品,担保品811collateral bond抵押品担保债券,动产担保债券812collateral loan抵押品担保贷款813collectibles收藏物814collection agency收账代理商815collection period收款期816collective policy收账政策817collusion串通舞弊818columnar journal多栏式日记账819combination企业合并820combined financial statement合并财务报表,合并会计报表821combined journal and ledger合并日记分类账,日记总账822comfort letter安慰信函823commercial bank商业银行824commercial bill商业汇票825commercial credit商业信用826commercial law商法827commercial paper①商业票据②流通票据828commission佣金,手续费829commitment①承诺付款②承诺贷款830commitment fee承诺费831commodity商品,货物832commodity exchange商品交易所833Common Business Oriented Language普通商业语言834common cost共同成本835common dollar等值美元836common-size statement共同尺度报表837common stock普通股838common stock equivalent等同普通股839Common Stock Index普通股股票价格指数840community of interest共同权益,共同权益集团841commuted value折算价值842company公司843company director公司董事长844company finance公司财务845company law公司法846company reserve公司公积金847company tax公司税848comparability可比性849comparative accounting比较会计,比较会计学850comparative statement比较财务报表,比较会计报表851compensating balance补偿性存款额,存货抵销余额852compensating errors抵销性错误853compensation①报酬②补偿,赔偿854compensatory stock option补偿性购股权855competitive bidding竞争性投标856compilation of financial statement编辑财务报表,编辑会计报表857complete audit全部审计858complete cycle costs全部周期成本859completed contract method全部完工法860complete transaction完整经济业务861complex capital structure复杂资本结构862complex information processing复杂信息处理863compliance audit符合规章审计864compliance test符合规章抽查,符合性抽查865composite break-even point综合损益分界点866composite depreciation综合折旧867composition偿债协议,债务和解868compound amount of 1 dollar1元的复利终值,1元的本利和869compound discount复贴现,复折现870compound entry复合分录871compound interest复利872compound interest method of depreciation复利折旧法873compound value复利值874comprehensive audit综合审计875comprehensive budget综合预算876comprehensive income综合收益877comptroller审计长,主计长878Comptroller General总审计长879compulsory audit强制审计880compulsory liquidation强制清算881COMPUSTAT电子计算机会计数据库882computed price推算价格883computer电子计算机884computer-aided audit电子计算机辅助审计885computer-aided financial management电子计算机辅助财务管理886computer conferencing电子计算机会议887computer fraud电子计算机舞弊888computerized accounting电算会计化889computer network电子计算机网络,电子计算机互联网络890computer software电子计算机软件891concealment隐瞒,匿报892concept概念893conceptual framework概念构架,概念体系894concern企业,商号895concession①特许,特许权②折让,优惠896condensed balance sheet简明资产负债表897condensed income statement简明损益表898conditional acceptance附加条件承兑899conditional bond附条件债券900confidential information机密信息,机密资料901confirmation letter询证信函,查证信函902confirmed letter of credit保兑信用证903confiscated goods没收货物,充公货物904confiscation没收,充公905conflict of interest公私利益冲突,借公营私906conglomerate combination跨行业企业合并907conglomerate company跨行业公司,集团公司908conglomerate financial statement集团公司财务报表,集团公司会计报表909conservatism①保守性②稳健性910consignment寄销,寄托911consignment account寄销账户912consistency一致性913consolidated financial statement合并财务报表,合并会计报表914consolidation创立合并915consolidation goodwill合并商誉916consortium国际财团,国际银团917consortium project国际财团投资项目918constant price不变价格919constant purchase power accounting不变购买力会计920constituent company子公司,成员公司921construction contract accounting建筑合同会计922construction work in process在建工程923constructive dividend推定股利924constructive fraud推定欺诈925constructive receipt推定收入926consular invoice领事签证发货票927consultant咨询师,顾问928consultant fee咨询费929Consultative Committee of Accounting Bodies会计团体协商委员会930consumed cost耗用成本931Consumer Price Index消费品物价指数932Continental European accounting欧洲大陆会计933contingency意外事项,或有事项934contingency account意外准备账户935contingency financial plan应急财务计划936contingent gain或有收益,或有利得937contingent loss或有损失938continuing account连续账户,结转账户939continuing appropriation连续拨款,连续经费940continuing investment连续投资941continuing professional education专业进修教育,专业连续教育942continuing security连续担保943continuity postulate连续经营假设944continuous audit连续审计945continuous budget连续预算,滚动预算946continuous inventory连续盘存947contra account抵销账户948contract合同949contract labor合同工950contractor①定约人②承包商951contract price合同价格952contra entry对销分录953contributed capital实缴股本954contributed capital in excess of par value实缴股本的股票溢价955contribution①缴入股本②分担费用③贡献毛利④捐献,捐款956contribution approach to pricing贡献毛利法定价957contribution margin献毛益,贡献毛利958contribution margin income statement贡献毛利损益表959contribution margin ratio贡献毛利率960contributory pension plan分担退休金计划961control①控制②管制962control account统制(统驭)账户963controllable cost可控制成本964controlled accounts被统制账户965controlled company受控公司,子公司966controller会计长,主计长967controlling company控制公司968controlling-company accounting控制公司会计969controlling interest控制股权,多数股权970convention惯例,常规971conventional accounting常规会计972conventional costing常规成本计算法973conventional income statement常规损益表974conversion①兑换②换算,折算975conversion price兑换价格976conversion rate兑换率,折算率977convertible bond可兑换债券978convertible preferred stock可兑换优先股979conveyance转让,转让证书980cook窜改账目981cooked books假账982coownership company共有公司983coownership of property共有财产984copyright版权985copyright royalty稿费,版税986corporate accounting公司会计987corporate bond公司债券988corporate charter公司执照989corporate finance公司财务990corporate joint venture合资经营公司,合资公司991corporate raider公司侵夺者992corporate readjustment公司账务重新调整993corporate reorganization公司重组,公司改组994Corporate Report《公司报告》995corporate risk公司风险996corporation公司,股份公司997corpus本金998correcting entry更正分录999correspondent①客户,往来商号②代理银行1000corruption贿赂,行贿1001cost①成本②耗费,花费。
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大家论坛http://club.topsage.com/forum-185-1.html Aaa 美国会计学会 (1) ABC 作业基础成本计算 (2)absorbed overhead 已吸收制造费用 (3)absorption costing 吸收成本计算 (4)account 帐户,报表 (5)accounting postulate 会计假设 (6)accounting series release 会计公告文件 (7)accounting valuation 会计计价 (8)account sale 承销清单 (9)accountability concept 经营责任概念 (10)accountancy 会计职业 (11)accountant 会计师 (12)accounting 会计 (13)agency cost 代理成本 (14)accounting bases 会计基础 (15)accounting manual 会计手册 (16)accounting period 会计期间 (17)accounting policies 会计方针 (18)accounting rate of return 会计报酬率 (19)accounting reference date 会计参照日 (20)accounting reference period 会计参照期间 (21)accrual concept 应计概念 (22)accrual expenses 应计费用 (23)acid test ration 速动比率(酸性测试比率) (24)acquisition 购置 (25)acquisition accounting 收购会计 (26)activity based accounting 作业基础成本计算 (27)adjusting events 调整事项 (28)administrative expenses 行政管理费 (29)advice note 发货通知 (30)amortization 摊销 (31)analytical review 分析性检查
(32)annual equivalent cost 年度等量成本法 (33)annual report and accounts 年度报告和报表 (34)appraisal cost 检验成本 (35)appropriation account 盈余分配帐户 (36)articles of association 公司章程细则 (37)assets 资产 (38)assets cover 资产保障 (39)asset value per share 每股资产价值 (40)associated company 联营公司 (41)attainable standard 可达标准 大家论坛http://club.topsage.com/forum-185-1.html (42)attributable profit 可归属利润 (43)audit 审计 (44)audit report 审计报告
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(150)control account 控制帐户 (151)control limits 控制限度 (152)controllability concept 可控制概念