财务英语英汉对照表 (A)
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- Abandoned asset 废弃资产
- Abandonment decision 废弃决策
- Abandonment stage 废弃阶段
- Abandonment value 废弃价值
- Abatement 减免、冲销
- Abatement of taxes 减税、退税
- Abbreviated accounts 简式会计报
- ABC system(of inventory control)分级存货控制制度
- Ability to pay taxation 纳税能力
- Ability to service debts 偿债能力
- Abnormal cost 异常成本
- Abnormal depreciation 异常折旧
- Abnormal gain 异常利得、异常收益
- Abnormal loss 异常损失
- Abnormal shrinkage 异常盘亏
- Abnormal spoilage 异常损耗
- Abnormal yield curve 异常收益率曲线
- About of circa 大约
- Above par 超过票面值
- Above the line 线上项目
- Abscond 潜逃
- Absolute amount 绝对数,绝对金额
- Absolute cost advantage 绝对成本优势
- Absolute endorsement 绝对背书
- Absolute fixed cost 绝对固定成本
- Absolute insolvency 绝对无力偿付
- Absolute interest 绝对权益
- Absolute priority 绝对优先求偿权
- Absolute liability 绝对赔偿责任
- Absolute title 绝对产权
- Absolute value 绝对值
- Absolve 免偿债务,接触债务
- Absorbed overhead 已转并间接费用,已摊配间接费用
- Absorption 转并,摊配
- Absorption account 转并帐户,摊配帐户
- Absorption costing 摊配与成本计算法
- Absorption rate 摊配比率
- Abstinence 节欲,节制
- Abstinence theory of interest 利息的节制理论
- Abstract 摘要表
- Abstract of title 产权状况摘要表
- Abuse 滥用职权
- Abuse of tax shelter 滥用避税项目
- Abuse of trust 滥用信托权
- Accelerated capital recovery system快速资本收回制度
- Accelerated cost recovery system 快速(资产)成本回收制度
- Accelerated depreciation method 加速折旧法、快速折旧法
- Accelerated loan commitment 约定快速偿还贷款
- Accelerating bonus plan 快速累进奖金制
- Accelerating inflation 快速通货膨胀
- Accelerating clause 快速偿付条款
- Acceptable investment 可接受投资项目
- Absolve 免偿债务,接触债务
- Absorbed overhead 已转并间接费用,已摊配间接费用
- Absorption 转并,摊配
- Absorption account 转并帐户,摊配帐户
- Absorption costing 摊配与成本计算法
- Absorption rate 摊配比率
- Abstinence 节欲,节制
- Abstinence theory of interest 利息的节制理论
- Abstract 摘要表
- Abstract of title 产权状况摘要表
- Abuse 滥用职权
- Abuse of tax shelter 滥用避税项目
- Abuse of trust 滥用信托权
- Accelerated capital recovery system快速资本收回制度
- Accelerated cost recovery system 快速(资产)成本回收制度
- Accelerated depreciation method 加速折旧法、快速折旧法
- Accelerated loan commitment 约定快速偿还贷款
- Accelerating bonus plan 快速累进奖金制
- Accelerating inflation 快速通货膨胀
- Accelerating clause 快速偿付条款
- Acceptable investment 可接受投资项目
- Acceptable reliability level 可接受的可靠性程度
- Acceptance 承兑、已承兑票据、验收
- Acceptance bank 汇票承兑银行
- Acceptance bill 承兑汇票
- Acceptance commission 承兑佣金,承兑手续费
- Acceptance corporation 汇票承兑公司
- Acceptance credit 承兑信用
- Acceptance financing 已承兑汇票筹资
- Acceptance for honour 承兑拒付汇票
- Acceptance letter of credit承兑信用证
- Acceptance market 票据市场,汇票贴现市场
- Acceptance of bribes 受贿
- Acceptance of the bid 中标,得标
- Acceptance on security 财产担保承兑
- Acceptance payable 应付承兑汇票
- Acceptance receivable 应收承兑汇票
- Acceptance register 承兑汇票登记薄
- Acceptance sampling 验收抽样
- Acceptance supra protest 承兑拒付汇票
- Accepted bill 已承兑汇票
- Accepting house 汇票承兑银行
- Acceptor 承兑人,验收人
- Acceptor supra protect 代替承兑人
- Accept-reject decision 采纳或不采纳决策
- Access code 联网密码
- Accession 财产增值
- Accessory contract 附属合同
- Access privileges 入库权,入网权
- Access time 存取时间、连通时间
- Accidental cost 偶然成本,偶生成本
- Accidental loss 意外损失
- Accident insurance 事故保险
- Accommodation 融通
- Accommodation acceptance 融通承兑
- Accommodation bill 融通汇票
- Accommodation charge 融通欠帐
- Accommodation endorsement 融通背书
- Accommodation paper 融通票据
- Accommodation purchase 融通进货
- Accommodator 融通汇票背书人
- Accord and satisfaction 和解和清偿
- Account 帐户
- Accounts 帐薄、报表,帐单,记帐
- Accountability 会计责任
- Accountable officer 会计官员,出纳官员
- Account analysis帐户分析
- Accountancy 会计
- Account bodies 会计团体
- Accountancy profession 会计职业,会计专业
- Accountant 会计师
- Assistant accountant 助理会计师
- Accountant general 总会计师、总会计
- Account in charge 主管会计师
- Accountant’s compilation report 会计师得编辑报告
- Accountant’s database 会计师数据库
- Accountant’s department 会计处,会计部门
- Accountant’s fees 会计师公费
- Accountant’s firm 会计事务所
- Accountant for the public interest 公众利益会计师,无偿服务会计师
- Accountant’s legal liability 会计师法律责任
- Accountant’s lien 会计师留置权
- Accountant’s opinion 会计师意见书
- Accountant’s report会计师报告
- Accountant’s responsibility 会计师职责
- Accountants world 会计师世界网站
- Account balance 帐户余额
- Account bill 帐单
- Account books 会计帐薄
- Account classification 帐户分类表
- Account clerk 帐务员
- Account code 账号代码
- Account current 往来帐户,往来帐单
- Account day 结算日
- Account form 帐户式
- Accounting 会计,会计学
- Accounting and tax database 会计和税务数据库
- Accounting associations 会计协会
- Accounting assumption 会计假定,会计假设
- Accounting bases 会计基础
- Accounting basis 会计基本方法
- Accounting changes 会计变更
- Accounting clusters 会计制度群体,会计群体
- Accounting.com 会计师职业网站
- Accounting computer 会计电子计算机
- Accounting concepts 会计概念
- Accounting consultation 会计咨询
- Accounting consultant 会计咨询师
- Accounting control 会计控制
- Accounting convention 会计常规,会计惯例
- Accounting corporation 会计公司
- Accounting cost 会计成本,记帐成本
- Accounting criteria 会计标准
- Accounting cushion 会计收益低估
- Accounting cycle 会计循环
- Accounting data 会计数据
- Accounting database 会计数据库
- Accounting data processing 会计数据处理
- Accounting department 会计部门
- Accounting dictionary 会计词典
- Accounting directives 会计指令
- Accounting disclosure 会计数据公开,会计披露
- Accounting doctrine 会计信条
- Accounting document 会计凭证
- Accounting Education Web 会计教育互联网
- Accounting elements 会计要素
- Accounting encyclopedias 会计百科全书
- Accounting entity会计主体,会计个体
- Accounting entity postulate 会计主体假设,会计个体假设
- Accounting entity theory 会计个体论
- Accounting entry 会计分录
- Accounting equation 会计等式
- Accounting errors 会计差错
- Accounting estimate 会计估计
- Accounting ethics 会计道德
- Accounting event 会计事项
- Accounting evidence 会计凭证,会计证据
- Accounting exposure 会计风险暴露
- Accounting files 会计档案
- Accounting firm 会计师事务所
- Accounting firm development 会计师事务所发展中心
- Accounting firm merger 会计师事务所兼并
- Accounting fraud 会计欺诈
- Accounting function 会计职能
- Accounting hall of fame 会计名人堂
- Accounting harmonization 会计协调
- Accounting history 会计史
- Accounting identity会计恒等
- Accounting income 会计收益,帐面收益
- Accounting information 会计资料,会计信息
- Accounting information system 会计信息系统
- Accounting internationalization 会计国际化
- Accounting journals 会计期刊
- Accounting legislation 会计立法,会计法规
- Accounting manual 会计手册
- Accounting measurement 会计计量
- Accounting methods 会计方法
- Accounting model 会计模式
- Accounting net 会计互联网
- Accounting objective 会计目标
- Accounting on line 在线会计,联网会计
- Accounting partner 会计伙伴
- Accounting period 会计期
- Accounting period postulate 会计假设
- Accounting plan 会计方案
- Accounting policies 会计政策
- Accounting postulate 会计假设
- Accounting practice 会计实物,会计惯例
- Accounting price 会计价格,记帐价格
- Accounting principle 会计原则
- Accounting procedures 会计程序
- Accounting process 会计过程
- Accounting profession 会计职业,会计专业
- Accounting profession organization 会计专业机构
- Accounting profit 会计利润
- Accounting rate of return 会计收益率
- Accounting ratio 会计比率
- Accounting records会计记录,会计薄记
- Accounting reform 会计改革
- Accounting regulation 会计规章,会计条例
- Accounting report 会计报告
- Accounting research network 会计研究网
- Accounting rules 会计规则
- Accounting scandal 会计丑闻
- Accounting service 会计服务
- Accounting software 会计软件
- Accounting software package 会计软件组合程序
- Accounting software shop 会计软件商店
- Accounting standardization 会计标准化
- Accounting standard 会计标准,会计准则
- Accounting system 会计制度
- Accounting technique 会计技术
- Accounting technology 电子会计技术
- Accounting technologist 电子会计技术师
- Accounting terminology 会计名词
- Accounting textbook publisher 会计教材出版商
- Accounting theory 会计理论
- Accounting thought 会计思想
- Accounting transaction 会计业务,会计帐务
- Accounting unit 会计单位
- Accounting valuation 会计计价
- Accounting year 会计年度
- Account in transit 未达帐项
- Account note 帐单
- Account number 帐户编号,账号
- Accounts 会计帐薄,会计报表
- Account sales 承销清单,承销报告单
- Accounts payable 应付帐款
- Accounts payable payment period应付帐款付款期
- Accounts payable subsidiary ledger 应付帐款辅助分类帐
- Accounts receivable 应收帐款
- Accounts receivable aging schedule 应收帐款帐龄分析表
- Accounts receivable assigned 已转让应收帐款
- Accounts receivable collection period 应收帐款收帐期
- Accounts receivable cost 应收帐款成本
- Accounts receivable discounted 已贴现的应收帐款
- Accounts receivable financing 应收帐款筹资,应收帐款融资
- Accounts receivable management 应收帐款管理
- Accounts receivable subsidiary ledger 应收帐款的辅助分类帐
- Accounts receivable turnover 应收帐款周转率,应收帐款周转次数
- Account stated 已承认的帐项
- Account title 帐户名称
- Accredit 开出信用证
- Accredited business valuation 授权企业估价专业人
- Accredited valuation analyst 授权估价分析师
- Accreditee 信用证收益人
- Accrediter 信用证申请人
- Accretion 增殖
- Accrual 应计
- Accrual basis accounting 应计制会计,权责发生制会计
- Accrual concept 应计概念
- Accrual date 应收应付日期
- Accrued account 应计帐户
- Accrued expense 应计费用
- Accrued income 应计收益
- Accrued interest 应计利息
- Accrued items 应计项目
- Accrued payable 应计应付款项
- Accrued receivable 应计应收项目
- Accrued rent 应计租金
- Accrued revenue 应计收入
- Accrued wages 应计工资
- Accumulated amortization 累计摊销,无形资产的冲销帐户
- Accumulated deficit(loss) 累进亏损
- Accumulated depletion 累计折耗
- Accumulated depreciation 累计折旧
- Accumulated dividend 累计股利
- Accumulated earnings 累计盈余,累计收益
- Accumulated earning tax 累计盈余税,累计收益税
- Accumulated fund 累计基金
- Accumulated income 累计收益
- Accumulated profit 累计利润
- Accumulation account 累计帐户
- Accumulation 累积,累计
- Accumulation factor 累计系数
- Accumulation shares 累计股份
- Accumulation trust 累计信托基金
- Accumulative dividends 累计股利
- Accumulative sinking fund 累计偿债基金
- Accurate presentation 正确反映,准确反映
- Acid test 酸性试验,资产流动性测试
- Acid test ratio 酸性试验比率
- Acknowledgement 收货回单,接受订货,承认债务通知
- Acknowledgement of debt 承认债务,确认债务
- Acknowledgement of order 承认订单,接受订单
- Acknowledgement of receipt 收款回执
- Acquired company 被盘购公司,被兼并公司
- Acquired surplus 盘购盈余
- Acquiring company 盘购公司,兼并公司
- Acquisition 购置,盘购
- Acquisition accounting of combination 企业合并的盘购会计
- Acquisition cost 购置成本
- Acquisition decision 购置决策
- Acquisition excess盘购超支
- Acquisition price 购置价格
- Acquisition surplus 盘购盈余
- Acquittance 债务清偿,清偿收据
- Across-the-board 全面调整,全盘调整
- Across-the-board price change全面调整商品价格
- Across-the-board tariff change 全面调整关税税率
- Across-the-board wage increase 全面调整工资
- Across the counter正常交易
- Act 法案
- Acting 代理
- Action 起诉,诉讼
- Active account 活动帐户
- Active assets 活动资产
- Active capital 活动资金
- Active market 活跃的市场
- Active partner 参与经营合伙人
- Active securities 交易活跃的证券
- Active trust 有经营权的信托
- Active trustee 有经营权的信托人
- Activity 经营活动、生产经营活动
- Activity account 生产经营活动帐户
- Activity accounting 生产经营活动会计
- Activity-based budget 生产经营活动预算
- Activity-based costing 作业成本法
- Activity cost 作业成本
- Activity ratio 经营活动比率、周转率
- Act of bankruptcy 破产法
- Act of company 公司法
- Act of god 天灾,不可抗力
- Act of law 法律行为
- Actual capital 实际资本
- Actual cost 实际成本
- Actual loss 实际损失,实际亏损
- Actual normal cost 实际正常成本
- Actual price 实际价格
- Actual return 实际收益
- actual 现货
- actual market 现货市场
- actual value 实际价值
- actual wage 实际工资
- actuarial 精算
- actuarial basis of accounting 会计的精算基准
- actuarial cost method 精算成本法
- actuarial return 精算收益率
- actuary 精算师
- adaptive capacity 适应性能力
- adaptive management 适应性管理
- added hours 加班工时
- added value 增值,增值额
- added value statement 增值表
- added value tax 增值税
- adding or dropping product line 增加或撤销产品生产线
- addition 增置,扩建
- additional assessment 增补税额
- additional budget 追加预算
- additional cost 追加成本
- additional depreciation 追加折旧,补提折旧
- additional duty 附加关税
- additional expense 追加费用
- additional income tax附加所得税
- additional paid-in capital 追加股本,追加实缴股本
- additional premium 追加保险费
- additional profit tax 超额利润税
- additional risk 附加险
- additional voluntary contribution 职工自愿附加分担退休金
- additivity 可加性
- address 网址
- adequate disclosure 充分披露
- adequate protection 充分保护
- adjudication order 判决令,判决破产令
- adjunct account 附加帐户
- adjustable peg 可调整固定汇率,可调整联系汇率
- adjustable-rate bond 可调整利率债券
- adjustable-rate mortgage 可调整利率抵押
- adjustable-rate preferred stock 可调整股利率优先股
- adjusted acquisition cost 调整后购置成本
- adjusted bank balance 调整后银行存款余额
- adjusted gross income 调整后收益总额,调整后所得总额
- adjusted historical cost 调整后历史成本
- adjusted income 调整后收益
- adjusted trial balance 调整后试算平衡表
- adjusting entry 调整分录
- adjusting events 调整会计事项
- adjustment 调整
- adjustment account 调整帐户
- adjustment bond 调整债券
- administered price管制价格
- administration 行政管理机构,行政管理人员
- administration order 行政管理命令
- administrative accounting 行政管理会计
- administrative audit 行政管理审计、
- administrative budget 行政管理预算
- administrative control 行政管理控制
- administrative expense 行政管理费用
- administrative regulation 行政管理规章
- administrative receiver 破产企业财产行政接管人
- administrator 财产管理人,财产接管人,遗产管理人
- admissible asset 承保资产
- admission 准许入伙,准许入股,准许股票上市
- admission of partner合伙人入伙
- admitted asset 受保资产,承保资产
- ad valorem 从价征收
- ad valorem freight 从价运费
- ad valorem tariff 从价关税
- ad valorem tax 从价税
- advance 预付款,垫付款,贷款
- advance appropriation 预拨经费
- advance bill 预付汇票,预开发货票
- advance corporation tax 预交公司税
- advanced financial accounting 高级财务会计学
- advanced management accounting高级管理会计学
- advanced financial management 高级财务管理学
- advanced funding 预拨资金,预付经费
- advanced refunding 预先兑换证券
- advances form customers 预收客户款
- advances to affiliate 子公司借款
- advances to employees 职工预支款
- advances to partner 合伙人预支款
- advances 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 report 不利报告,否定报告
- adverse variance 不利差异,逆差
- advertise 广告
- advertising budget 广告费预算
- advertising expense 广告费
- advertising to sales ratio 广告费对销售额比率
- advice 通知单,建议,咨询
- advice note 发货通知单
- advice of fate 支票能否兑现通知书
- advising bank 通知银行
- advisory fee 咨询费
- advisory funds 咨询资金,委托投资基金
- advisory services 咨询服务
- AFA membership 美国财务协会会员资格
- affiliated company 联营公司
- affiliation 联营
- AFP membership 财务专业人员协会会员资格
- AFP periodicals 财务专业人员协会定期刊物
- after-acquired property clause 以后获得财产条款
- after charge 附加费用
- after closing trial balance 结帐后试算表
- after cost 售后成本,售后服务成本
- after date 开票后兑付
- after market 销售后市场
- after-separation cost 分离后成本
- after sight 见票后兑付
- after tax income 税后收益
- after-tax rate of return 税后收益率
- AGA Code of Ethics 政府会计师协会职业道德准则
- AGA Membership 政府会计师协会会员资格
- AGA Publication 政府会计师协会出版物
- against actuals 期货兑换现货
- against all risk 承保全险
- age 寿命,帐龄,资产使用年限
- age allowance 年龄减免
- agency 代理,代理事务所,政府机构
- agency accounting 代理会计
- agency commission 代理佣金,代理手续费
- agency cost 代理成本
- agency fund 代管基金
- agency relation 代理关系
- agency services 代理服务
- agency theory 代理理论
- agency transaction 代理交易,代理业务
- agenda 备忘录,议事日程
- agent 代理人,代理商
- agent bank 代理银行
- aggregate amount 总额,总金额
- aggregate balance sheet 合并资产负债表
- aggregate depreciation 折旧总额
- aggregate income statement 合并损益表
- aggregate index 综合指数
- aggregate weighted index 综合加权指数
- aggressive collection 积极收款措施
- aggressive investment 进取性投资
- aggressive portfolio 进取性投资
- aging of account 帐龄分析
- aggressive project 进取性投资项目
- aggressive working capital policy 进取性流动资金政策
- aging of accounts receivable 应收帐款帐龄分析
- aging schedule 帐龄分类表
- agio 贴水,折价
- agiotage 汇兑业务,兑换买卖
- agreed bid 友好盘购出价
- agreed payment 议定付款
- agreed price 议定价格
- agreement 协定,协议
- agreement tariff 协定关税税制
- agricultural bank 农业银行
- agricultural credit corporation ltd. 农业信贷有限公司
- agriculture levies 农产品税
- agricultural subsidies 农业补助金
- agriculture paper 农业票据
- agriculture parity price 农产品的平准价格
- alien corporation 外国公司
- alienee 受让人
- alimony payment 赡养费
- all financial resources concept 全部财力概念
- all capital earning rate 资本总额收益率
- allied company 联营公司
- all-inclusive income concept 总括收益概念
- all-inclusive income statement 总括性损益表
- allocable cost 可分配的成本
- allocation 分摊,分配
- allocation base 分配基准
- allocation of cost 成本分配,成本分摊
- allotment 配售,拨付,配售数,拨付数
- allotment account 配售帐户,配股帐户
- allotment ledger 拨款分类帐
- allotment letter 股份配售通知书,配股通知书
- allotment money 配股应交款项
- allottee 配股认购人
- allowable deduction 准予扣减数
- allowable depreciation 准予记列折旧额
- allowable expense 准予列支的费用
- allowable loss 准予列支的损失
- allowance 备抵,折让,减免,津贴
- allowance for bad debts 坏帐备抵
- allowance for depreciation 折旧备抵
- allowance for income tax 所得税减免
- allowance method 备抵法
- all-purpose financial statement 通用财务报表,通用会计报表
- all-risk insurance 全险,综合险
- all round price 全面价格
- alpha coefficient 阿尔法风险系数,第一种证券投资风险系数
- alphanumeric code 字母数字代码
- alpha risk 阿尔法风险
- alpha stocks 阿尔法股票
- alteration 改造,改建
- altered bill 涂改票据
- altered check 涂改支票
- alternative accounting methods 可选择性会计方法
- alternative accounting rules 可选择性会计规则
- alternative cost 变换成本,可替换成本
- alternative investment market 可替代投资市场
- alternative investment project 可替换投资项目
- alternative minimum tax 替代最低税额
- amalgamated financial statement 合并财务报表,合并会计报表
- amalgamation 合并
- amalgamator 企业合并专业人员
- amendment 修正,修订,修订条款
- American bankruptcy institute 美国破产学会
- American option 美国期权
- American selling price 美国销售价格
- American standard code for information interchange 美国信息交换标准代码
- American stock exchange美国股票交易所
- American stock indices 美国股票指数
- American taxation association 美国税收会计学会
- amicable allowance 友好让价
- amicable settlement友好索赔清算
- amortization 摊销,摊还
- amortization method 分期摊销法,分期偿还法
- amortization of goodwill 商誉摊销
- amortization of patent 专利摊销
- amortization schedule 摊销表,摊还表
- amortized cost 摊余成本
- amortized mortgage 分期摊还抵押
- amortized value 摊余价值
- amount 金额,合计金额
- amount assessed 估定金额
- amount differ 金额不符
- amount due 到期金额
- amount insured 保险金额
- analysis 分析
- analysis of capital change 资本变动分析
- analysis of cash flow 现金流量分析
- analysis of financial statement 财务报表分析,会计报表分析
- analysis of liquidity 流动性分析
- analysis of profitability 获利能力分析
- analysis of time series 时间序列分析
- analysis of uncertainty 不确定性分析
- analysis of variance 分析表,帐户分析表
- analysis schedule 分析表,帐户分析表
- analyst 分析师
- analytical audit 分析性审计
- analytical column 分析栏
- analytical evidence 分析性证据
- analytical review 分析性检查
- analytical statement 分析性报表
- analytical test 分析性抽查
- ancillary buildings 辅助建筑
- ancillary letter of credit 从属信用证
- ancillary materials 辅助材料
- Anglo-American accounting 英美会计
- announcement of sale 迫售公告
- annual accounts 年度报表
- annual appropriation 年度拨款
- annual audit 年度审计
- annual balance 年度余额,年终节余
- annual budget 年度预算
- annual cash flow 年度现金流量
- annual charge 年度费用
- annual closing 年度结帐
- annual financial statement 年度财务报表,年度会计报表
- annual general meeting 年度股东大会
- annual income 年度收益,年度所得额
- annualize 按年度折算
- annualized net present value 折算年度净现值
- annual percentage rate 年度百分率
- annual report 年度报告
- annual return 年度纳税申报表
- annual value 年值
- annuitant 年金收领人
- annuity 年金,退休金
- annuity bond 年金公债
- annuity cash-flow pattern 年金形态现金流量
- annuity certain 固定年金
- annuity contract 年金合同
- annuity cost 年金成本
- annuity due 期初年金
- annuity fund 年金基金
- annuity in advance 预付年金
- annuity in arrears 持付年金
- annuity method of depreciation 年金折旧法
- annuity period 年金期
- annuity system 年金制
- annulation 宣告失效
- antecedent auditor 前任审计师
- antecedent negotiation 事先协商
- antecedents 经历
- antedate 填早日期
- anti-accounting fraud 反会计欺诈
- anticipated cost 预计成本,预列成本
- anticipated price 预计价格
- anticipated profit 预计利润,预列利润
- anticipation 预计,预列
- anticipatory breach 预期违约
- anti-dilution clause 预防稀释条款
- anti-dumping tariff 反倾销关税税则
- anti-fraud corporate responsibility resaurce center反欺诈和公司责任信息中心
- anti-fraud profession 反欺诈职业
- anti-fraud program 反欺诈计划
- anti-inflation policy 反通货膨胀功策
- anti-money laundering rule 反洗黑钱规章
- anti-pollution investment 消除污染投资
- anti-profiteering 反暴利税
- anti-recession policy 反经济衰退政策
- anti-tax avoidance 反避税
- anti-virus 抗病毒软件
- anti-trust laws 反拖拉斯立法
- applicant 申请人
- application 申请,申请书
- application and allotment account 认购和配股帐户
- application for bank account 开立银行帐户申请书
- application for letter of credit 信用证申请书
- application for registration 注册申请书
- application for shares 认股申请书
- application software 应用软件
- applied cost 已分配成本
- applied overhead 已分配间接费用
- applied research 应用研究
- appointed officer 指定官员
- apportionment 分配、分摊、拨款
- apportionment method 分摊法
- appraisal 估价,估价报告
- appraisal capital 评估成本
- appraisal report 评估报告
- appraisal surplus 估价盈余
- appraisal value 估定价格
- appraiser 估价员,估价师
- appraiser association of America 美国估价师协会
- appreciation 升值
- appreciation of assets 资产升值
- appreciation surplus 增值盈余
- appropriated retained earnings 已指定用途留存收益,已分配留存收益
- appropriated retained income 已指定留存收益,已分配留存收益
- appropriation 拨款,收益分配
- appropriation account 拨款帐户,留存收益分配帐户
- appropriation budget 拨款预算
- appropriation ledger 经费分类帐
- appropriation system 拨款制度
- approval 核定,审批
- approval for project 投资项目的审批
- approved account 核定帐户
- approved bond 核定债券
- approved list 核准证券清单
- approved society 核定互助会,注册互助会
- approximation 约计数,近似值
- a priori theories of accounting 先验性会计理论
- arbitrage 套汇,套利
- arbitrage of exchange 套汇
- arbitrager 套汇商,套利商
- arbitrage rate 套汇汇率
- arbitrage transaction 套汇业务,套利业务
- arbitration 仲裁
- arbitration clause 仲裁条款
- arbitrator 仲裁人
- arithmetic operation 算术运算
- arm-in-arm transaction 臂挽臂交易,私人关系交易
- 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
- arrangement 偿债协议,清算安排,项目排列
- arrangement of balance sheet 资产负债表的项目排列
- array 阵列,数组
- arrears 拖欠,拖欠款项
- arrestment 财产扣押
- ARR method 会计收益率法
- Arthur Anderson 安达信会计师事务所
- article 文件条文,合同条款
- articles of incorporation 公司章程
- article of partnership 合伙契约
- articulate 环接
- articulated accounts 环接报表
- articulated concept 环接概念
- articulated financial statement 环接会计报表
- artificial intelligence 人工智能
- artificial person 法人
- ASB Standards 会计准则委员会财务报告准则
- ASB Statement of principles 会计准则委员会会计原则公报
- ASB Statements 审计准则委员会公报
- ASC Standards 会计准则委员会会计准则
- ASCII file 美国信息交换标准代码文件
- Asian development bank 亚洲开发银行
- Asian dollar 亚洲美元
- Asian dollar bonds 亚洲美元债券
- Asian dollar marker 亚洲美元市场
- Asian option 亚洲式期权
- asking price 卖方报价,索价
- as per advice 按照通知
- as per contra 与反方帐户相符
- assented bond 同意调换的债券
- assented stock 同意调换的股票
- assessable capital stock 应增缴股本
- assessable income 应税收益,应税所得
- assessed tax 估定税额,查定税额
- assessed value 估定价值
- assessment 估定,查定,特别税捐,特别摊派税款
- assessment fund 特别税捐基金
- assessment ratio 估定比率
- assessment roll 特别税捐清册
- assessor 财产评估师
- asset 资产
- asset account 资产帐户
- asset and liability statement 资产负债表
- asset betterment addition 资产改建和扩建
- asset classification 资产分类
- asset cover 资产担保,资产保障比
- asset deficiency 资产不足
- asset depreciation period 固定资产折旧年限
- asset depreciation range 固定资产折旧年限幅度
- asset disposal account 资产处置帐户
- asset impairment 资产减损
- asset income 资产收益
- asset-liability view 资产-负债观念
- asset measurement 资产计量
- asset quality 资产质量
- asset retirement 资产退役,资产报废
- asset revaluation 资产重估价
- assets-liabilities ratio 资产负债比率
- assets register 资产登记薄
- asset stock 资产股份
- asset stripping 资产剥离,资产拆卖
- asset atructure 资产结构
- asset turnover 资产周转率
- asset utilization ratio 资产利用率
- asset valuation 资产计价
- asset value 资产价值
- asset value per share 每股资产价值
- assignability 可转让性
- assignable instrument 可转让票据
- assigned account 已转让帐户,已抵债帐户
- assignee 受让人
- assignment 转让,过户,转让契约
- assignment of accounts receivable 应收帐款转让
- assignment of debt 债权转让
- assignment of lease 租赁转让
- assignment of life policy 人寿保险单转让
- assignment of marine policy 海运保险单转让
- assignment of wage 工资转让
- assignor 转让人,让与人
- assimilation 吸收,消化
- assistance and subsidy 援助和补助金
- assistant accountant 助理会计师
- assistant auditor 助理审计师
- assistant controller 主计长助理
- associate 联营的,合伙人,联系会员,非正式会员
- associated banks 联系银行
- associated company 联属公司,附属公司
- associate member 联系会员,非正式会员
- Associate of the association of tax technicians 税务技术人员协会联系会员
- Associate of the institute of chartered accountants in England and Wales 英格兰,威尔士特性会计师协会联系会员
- associate of the institute of cost and management accountants 成本管理会计师协会联系员
- association 协会
- association dues 会费
- association for information systems 信息系统学会
- associationism 协会主义
- association of accounting firms 会计师事务所协会
- association of insolvency and restructuring advisors 无力偿付和资本重组咨询师协会
- associative responsibility 连带责任
- assumed bonds 承担债务,承付债券
- assumed interest 假定利息,设定利息
- assumed liability 承担债务,承付债务
- assumption 承担,假定,假设
- assurance 保险,保证,信息安全保证
- assurance company 保险公司
- assurance services 信息安全服务
- Assurance Services Executive Committee 信息安全执行委员会
- assured 被保险人
- assurer 保险商,承兑商
- at cost 按成本
- at discount 按折价,按低于票面价值
- at maturity 到期
- at par 按票面额,平价
- at premium 按溢价,按高于票面价值
- at risk 有风险,存在风险
- at short notice 按短期通知偿付
- at sight 见票兑付
- attached account 被查封帐户
- attachment 扣押,查封
- attainable cost 可达到的成本
- attest 查证,验证
- attestation 验证,验证书
- attest function 查证职能,验证职能
- attestation standard c查证准则,验证准则
- at the lower of cost or market 成本与市价熟低
- attorney 被委托人,代理人,律师
- Attorney 注册公共会计师,律师
- attorney’s fee 律师费
- attorney’s letter 致律师信函
- attributable cost 可归属成本
- attributable income 可归属收益
- attribute 属性
- attributes sampling 属性抽样
- auction 拍卖
- auctioneer’s commission 拍卖商佣金
- auction house 拍卖行
- auction market 拍卖市场
- auction market preferred stock 优先股拍卖市场
- audit 审核,审计
- Audit Agenda 审计备忘录
- auditability ,可审核性
- Audit/Assurance Conference 审计和信息安全会议
- audit client 审计客户
- audit committee 审计委员会
- audit committee matching system 审计委员会成员评选制度
- audit completion checklist 审计全部核对清单
- audit conclusion 审计结论
- audit contract 审计合同
- audit coverage 审计范围
- audit cycle 审计循环
- audit department 审计部门
- audited financial statement 审计财务报表,审定会计报表
- audited voucher 已审核凭单
- audit engagement 审计聘函,审计聘约
- audit evidence 审计凭证,审计证据
- audit exemption 免除审计
- audit exemption report 免除审计报告
- audit expense 审计费用
- audit failure 审计失败,审计失误
- audit fee 审计费用
- audit files 审计档案
- audit findings 审计后果
- audit firm 审计事务所
- audit industry 审计产业
- auditing 审计,审计学
- auditing around the computer 绕过电子计算机的审计
- auditing by rotation 轮流审计
- auditing concepts 审计概念
- auditing evidence 审计证据
- auditing independence 审计独立性
- auditing method 审计方法
- auditing objective 审计目标
- auditing postulates 审计假设
- auditing pratice 审计实物,审计惯例
- auditing principle 审计原则
- auditing process 审计过程
- auditing profession 审计职业
- auditing standard 审计标准,审计准则
- auditing system 审计制度
- auditing theory 审计理论
- auditing through the computer 通过计算机的审计
- audit journal 审计期刊
- audit law 审计法
- audit net 审计互联网
- Audit Net Virtual Library 审计互联网联网图书馆
- audit objective 审计目标
- auditor 审计员,审计师
- auditor-client relations 审计师与客户的关系
- auditor general 总审计师,总审计
- auditor-in-charge 主管审计师
- auditor’s civil liability 审计师民事责任
- auditor’s criminal liability 审计师刑事责任
- auditor report 审计师报告
- auditor’s rotation 审计师轮换
- audit partner rotation 审计合伙人轮换
- audit period 审计期
- audit plan 审计规划
- audit procedure 审计程序
- audit program 审计计划
- audit report 审计报告
- audit risk 审计风险
- audit sampling 审计抽样法
- audit scope 审计范围
- audit service 审计服务
- audit software 审计软件
- audit software package 审计软件组合程序
- audit standard 审计准则
- audit team 审计工作组
- audit techniques 审计技术
- audit test 审计抽查
- audit ticks 审计符号
- audit trail 审计脉络,审计线索
- audit working papers 审计工作底稿
- audit year 审计年度
- austerity 节俭,紧缩
- austerity budget 紧缩预算
- Australian Stock Exchange 澳大利亚股票交易所
- authority to pay 付款委托书
- authority to purchase 委托购买证书
- authorization 授权,委托,核定,批准
- authorized appropriation 法定拨款
- authorized auditor 法定审计师,委任审计师
- authorized capital 核定资本,法定资本
- authorized capital stock 核定股本,法定股本
- authorized depository法定保管人,委托保管人
- authorized investment 授权代办投资,委托代办投资
- authorized minimum capital stock 核定最小股本,法定最小股本
- autocorrelation 自相关
- Automated Bond System 债券自动交易系统
- automated clearing house 票据自动清算所
- automated screen trading 屏幕自动交易
- automated teller machine 自动提款机
- automatic adjustment 自动调整
- automatic audit 自动审计
- automatic check 自动审核,自动稽核
- automatic data processing 自动数据处理
- automatic dividend reinvestment 股利自动再投资
- automatic stabilizer 自动稳定因素
- automatic transfer 自动转帐
- automatic transfer system 自动转帐系统
- autonomous tariff 自动关税税则
- autonomous tax 自主税收
- autonomous variable 独立变量,自变量
- auxiliary account 辅助帐户
- auxiliary coin 辅币
- auxiliary department 辅助部门
- auxiliary enterprise 附属企业
- auxiliary ledger 辅助分类帐
- auxiliary material 辅助材料
- auxiliary memory 辅助存储器
- auxiliary production expense 辅助生产费用
- available assets 可动用资产
- available balance 可动用余额
- available cash 可动用资金
- available income 可动用收益
- available inventory 可动用存货
- available surplus 可动用盈余
- average 平均数,海损
- average age of inventory 库存存货平均天数
- average balance 平均余额
- average collection period 应收帐款平均收款期
- average cost 平均成本
- average-cost flow assumption 平均成本流转假定
- average costing 平均成本计算法
- average-cost method 平均成本法
- average cost of capital 平均资本成本
- average deprecation rate 平均折旧率
- average deviation 平均差
- average fixed cost 平均固定成本
- average income 平均收入,平均所得
- average inventory 平均存货,平均库存
- average life 平均使用年限,平均寿命
- average method of depreciation 平均折旧法,直线折旧法
- average payment period 应付帐款平均付款期
- average rate of return 平均收益率
- average stock 平均存货
- average tax rate 平均税率
- average variable cost 平均变动成本
- averaging 平均计算,股票投机
- averaging down 降低持有股票平均价格
- averaging up 提高持有股票平均价格
- avoidable cost 可避免成本
- avoidance of double taxation 避免双重课税
- avoidance of taxation 避税
- award 裁决,决标
- average collection period平均收款期
- average payment period平均付款期
- activity ratio经营活动比率
- average collection period of receivables应收帐款平均收帐周期
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很实用,感谢编者