1、最新词典级会计英语词汇大全 卷11 AAA 美国会计学会2 Abacus 算盘杂志3 abacus 算盘4 Abandonment 废弃,报废;委付5 abandonment value 废弃价值6 abatement 减免冲销7 ability to service debt 偿债能力8 abnormal cost 异常成本9 abnormal spoilage 异常损耗10 above par 超过票面价值11 above the line 线上项目12 absolute amount 绝对数,绝对金额13 absolute endorsement 绝对背书14 absolute inso
2、lvency 绝对无力偿付15 absolute priority 绝对优先求偿权16 absolute value 绝对值17 absorb 摊配,转并18 absorption account 摊配账户,转并账户19 absorption costing 摊配成本计算法20 abstract 摘要表21 abuse 滥用职权22 abuse of tax shelter 滥用避税项目23 ACCA 特许公认会计师公会24 accelerated cost recovery system 加速成本收回制度25 accelerated depreciation method 加速折旧法,快速折
3、旧法26 acceleration clause 加速偿付条款,提前偿付条款27 acceptance 承兑已承兑票据验收28 acceptance bill 承兑票据29 acceptance register 承兑票据登记簿30 acceptance sampling 验收抽样31 access time 存取时间32 accommodation 融通33 accommodation bill 融通票据34 accommodation endorsement 融通背书35 account 账户,会计科目账簿,报表账目,账项记账36 accountability 经营责任,会计责任37 ac
4、countability unit 责任单位38 Accountancy 会计杂志39 accountancy 会计40 accountant 会计员,会计师41 accountant general 会计主任,总会计42 accounting in charge 主管会计师43 accountant,s legal liability 会计师的法律责任44 accountant,s report 会计师报告45 accountant,s responsibility 会计师职责46 account form 账户式,账式47 accounting 会计会计学48 accounting ass
5、umption 会计假定,会计假设49 accounting basis 会计基准,会计基本方法50 accounting changes 会计变更51 accounting concept 会计概念52 accounting control 会计控制53 accounting convention 会计常规,会计惯例54 accounting corporation 会计公司55 accounting cycle 会计循环56 accounting data 会计数据57 accounting doctrine 会计信条58 accounting document 会计凭证59 accoun
6、ting elements 会计要素60 accounting entity 会计主体,会计个体61 accounting entry 会计分录62 accounting equation 会计等式63 accounting event 会计事项64 accounting exposure 会计暴露,会计暴露风险65 accounting firm 会计事务所66 Accounting Hall of Fame 会计名人堂67 accounting harmonization 会计协调化68 accounting identity 会计恒等式69 accounting income 会计收益7
7、0 accounting information 会计信息71 accounting information system 会计信息系统72 accounting internationalization 会计国际化73 accounting journals 会计杂志74 accounting legislation 会计法规75 accounting manual 会计手册76 accounting objective 会计目标77 accounting period 会计期78 accounting policies 会计政策79 accounting postulate 会计假设80
8、accounting practice 会计实务81 accounting principle 会计原则82 Accounting Principle Board 会计原则委员会83 accounting procedures 会计程序84 accounting profession 会计职业,会计专业85 accounting rate of return 会计收益率86 accounting records 会计记录,会计簿籍87 Accounting Review 会计评论88 accounting rules 会计规则89 Accounting Series Release 会计公告文
9、件90 accounting service 会计服务91 accounting software 会计软件92 accounting standard 会计标准,会计准则93 accounting standardization 会计标准化94 Accounting Standards Board 会计准则委员会(英)95 Accounting Standards Committee 会计准则委员会(英)96 accounting system 会计制度会计系统97 accounting technique 会计技术98 accounting theory 会计理论99 accounting
10、 transaction 会计业务,会计账务100 Accounting Trend and Techniques 会计趋势和会计技术101 accounting unit 会计单位102 accounting valuation 会计计价103 accounting year 会计年度104 accounts 会计账簿,会计报表105 account sales 承销清单,承销报告单106 accounts payable 应付账款107 accounts receivable 应收账款108 accounts receivable aging schedule 应收账款账龄分析表109 a
11、ccounts receivable assigned 已转让应收账款110 accounts receivable collection period 应收账款收款期111 accounts receivable discounted 已贴现应收账款112 accounts receivable financing 应收账款筹资,应收账款融资113 accounts receivable management 应收账款管理114 accounts receivable turnover 应收账款周转率,应收账款周转次数115 accretion 增殖116 accrual basis acc
12、ounting 应计制会计,权责发生制会计117 accrued asset 应计资产118 accrued expense 应计费用119 accrued liability 应计负债120 accrued revenue 应计收入121 accumulated depreciation 累计折旧122 accumulated dividend 累计股利123 accumulated earnings tax 累积盈余税,累积收益税124 accumulation 累积,累计125 acid test ratio 酸性试验比率126 acquired company 被盘购公司,被兼并公司1
13、27 acquisition 购置,盘购128 acquisition accounting 盘购会计129 acquisition cost 购置成本130 acquisition decision 购置决策131 acquisition excess 盘购超支132 acquisition surplus 盘购盈余133 across-the-board 全面调整134 ACT 预交公司税135 act 法案,法规136 action 起诉,诉讼137 active account 活动账户138 active assets 活动资产139 activity 业务活动,作业140 acti
14、vity account 作业账户141 activity accounting 作业会计142 activity ratio 业务活动比率143 activity variance 业务活动量差异144 act of bankruptcy 破产法145 act of company 公司法146 act of God 天灾,不可抗力147 actual capital 实际资本148 actual value 实际价值149 actual wage 实际工资150 added value 增值151 added value statement 增值表152 added value tax 增
15、值税153 addition 增置,扩建154 additional depreciation 附加折旧,补提折旧155 additional paid-in capital 附加实缴资本156 additional tax 附加税157 adequate disclosure 充分披露158 adjunct account 附加账户159 adjustable-rate bond 可调整利率债券160 adjusted gross income 调整后收益总额,调整后所得总额161 adjusted trial balance 调整后试算表162 adjusting entry 调整分录16
16、3 adjustment 调整164 adjustment account 调整账户165 adjustment bond 调整债券166 administrative accounting 行政管理会计167 administrative budget 行政管理预算168 administrative expense 行政管理费用169 ADR 资产折旧年限幅度170 ad valorem tax 从价税171 advance 预付款,垫付款172 advance corporation tax 预交公司税173 advances from customers 预收客户款174 advanc
17、e to suppliers 预付货款175 adventure 投机经营,短期经营176 adverse opinion 反面意见,否定意见177 adverse variance 不利差异,逆差178 advisory services 咨询服务179 affiliated company 联营公司180 affiliation 联营181 after closing trial balance 结账后试算表182 after cost 售后成本183 after date 出票后兑付184 after sight 见票后兑付185 after-tax 税后186 AGA 政府会计师联合会
18、187 age 寿命,账龄,资产使用年限188 age allowance 年龄减免189 age analysis 账龄分析190 agency 代理,代理关系191 agency commission 代理佣金192 agency fund 代管基金193 agenda 议事日程,备忘录194 agent 代理商,代理人195 aggregate balance sheet 合并资产负债表196 aggregate income statement 合并损益表197 AGI 调整后收益总额,调整后所得总额198 aging of accounts receivable 应收账款账龄分析19
19、9 aging schedule 账龄表200 agio 贴水,折价201 agiotage 汇兑业务,兑换业务202 AGM 年度股东大会203 agreement 协议204 agreement of partnership 合伙协议205 AICPA 美国注册公共会计师协会206 AIS 会计信息系统207 all capital earnings rate 资本总额收益率208 all-inclusive income concept 总括收益概念209 allocation 分摊,分配210 allocation criteria 分配标准211 allotment 分配,拨付分配数
20、,拨付数212 allowance 备抵折让津贴213 allowance for bad debts 呆账备抵214 allowance for depreciation 折旧备抵账户215 allowance method 备抵法216 all-purpose financial statement 通用财务报表,通用会计报表217 alpha risk 阿尔法风险,第一种审计风险218 altered check 涂改支票219 alternative accounting methods 可选择性会计方法220 alternative proposals 替代方案,备选方案221 am
21、algamation 企业合并222 American Accounting Association 美国会计学会223 American depository receipts 美国银行证券存单,美国银行证券托存收据224 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225 American option 美式期权226 American Stock Exchange 美国股票交易所227 amortization 摊销摊还228 amortized cost 摊余成本229 amount 金
22、额,合计230 amount differ 金额不符231 amount due 到期金额232 amount of 1 dollar 1元的本利和233 analysis 分析234 analyst 分析师235 analytical review 分析性检查236 annual audit 年度审计237 annual closing 年度结账238 annual general meeting 年度股东大会239 annualize 按年折算240 annualized net present value 折算年度净现值241 annual report 年度报告242 annuity
23、年金243 annuity due 期初年金244 annuity in advance 预付年金245 annuity in arrears 迟付年金246 annuity method of depreciation 年金折旧法247 antedate 填早日期248 anticipation 预计,预列249 anti-dilution clause 防止稀释条款250 anti-pollution investment 消除污染投资251 anti-profiteering tax 反暴利税252 anti-tax avoidance 反避税253 anti-trust legisla
24、tion 反拖拉斯立法254 A/P 应付账款255 APB 会计原则委员会256 APB Opinion 会计原则委员会意见书257 Application 申请,申请书258 applied overhead 已分配间接费用259 appraisal 估价260 appraisal capital 评估资本261 appraisal surplus 估价盈余262 appraiser 估价员,估价师263 appreciation 增值264 appropriated retained earnings 已拨定留存收益,已指定用途留存收益265 appropriation 拨款,指拨经费2
25、66 appropriation account 拨款账户留存收益分配账户267 appropriation budget 拨款预算268 approval 核定,审批269 approved account 核定账户270 approved bond 核定债券271 A/R 应收账款272 arbitrage 套利,套汇273 arbitrage transaction 套利业务,套汇业务274 arbitration 仲裁,公断275 arithmetical error 算术误差276 arm,s-length price 正常价格,公正价格277 arm,s-length transa
26、ction 一臂之隔交易,正常交易278 ARR 会计收益率279 arrears 拖欠,欠款迟付280 arrestment 财产扣押281 Authur Anderson & Co. 约瑟?安德森会计师事务所,安达信会计师事务所282 article 文件条文,合同条款283 articles of incorporation 公司章程284 articles of partnership 合伙契约285 articulate 环接286 articulated concept 环接观念287 artificial intelligence 人工智能288 ASB 审计准则委员会289 A
27、SE 美国股票交易所290 Asian Development Bank 亚洲开发银行291 Asian dollar 亚洲美元292 asking price 索价,卖方报价293 assessed value 估定价值294 assessment 估定,查定特别税捐,特别摊派税捐295 asset 资产296 asset cover 资产担保,资产保证297 asset depreciation range 资产折旧年限幅度298 asset-liability view 资产负债观念299 asset quality 资产质量300 asset retirement 资产退役,资产报废3
28、01 asset revaluation 资产重估价302 asset stripping 资产剥离,资产拆卖303 asset structure 资产结构304 asset turnover 资产周转率305 asset valuation 资产计价306 assignment of accounts receivable 应收账款转让307 associated company 联属公司,附属公司308 Association of Government Accounting 政府会计师协会309 assumed liability 承担债务,承付债务310 AT 税后311 at co
29、st 按成本312 at par 按票面额,平价313 at sight 见票兑付,即期兑付314 attached account 被查封账户315 attachment 扣押,查封316 attest 证明,验证317 attestation 证明书,鉴定书318 audit 审核,审计319 auditability 可审核性320 audit committee 审计委员会321 audit coverage 审计范围322 audited financial statement 审定财务报表,审定会计报表323 audit evidence 审计证据,审计凭证324 Audit Guides 审计指南325 auditing 审计审计学326 auditing procedure 审计程序327 auditing process 审计过程328 auditing standard 审计标准,审计准则329 Auditing Standards Board 审计准则委员会330 Auditor 审计员,审计师331 auditor general 审计主任,总审计332 auditor,s legal liability 审计师法律责任333 auditor,s opinion 审计师意见书334 auditor,s report 审计师报告,查账报告3
