1、会计专业词汇短期借款Short-term borrowing应付账款Accounts payable预计负债Projected liabilities预付账款Prepaid AccountsAAA 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 减免冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount
2、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 met
3、hod 加速折旧法，快速折旧法acceleration clause 加速偿付条款，提前偿付条款acceptance 承兑已承兑票据验收acceptance bill 承兑票据acceptance 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 账户，会计科目账簿，报表账目，账项记账accountability 经营责任，会计责任accountability unit 责任单位A
4、ccountancy 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 会计会计学accounting assumption 会计假定，会计假设accounting basis 会计基准，会计基本方法accounting
5、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
6、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
7、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 r
8、ate 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
9、准则委员会（英）accounting system 会计制度会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务，会计账务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 receivabl
10、e 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accret
11、ion 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a
12、cquisition 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 va
13、riance 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
14、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 val
15、orem 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
16、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 s
17、chedule 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 分配，拨付分配数，拨付数allowance 备抵折让津贴allowance for bad debts 呆账备抵allowance
18、 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
19、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 摊销摊还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annua
20、l 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 investme
21、nt 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
22、途留存收益appropriation 拨款，指拨经费appropriation account 拨款账户留存收益分配账户appropriation budget 拨款预算approval 核定，审批approved account 核定账户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
23、会计收益率arrears 拖欠，欠款迟付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
24、价，卖方报价assessed value 估定价值assessment 估定，查定特别税捐，特别摊派税捐asset 资产asset cover 资产担保，资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产负债观念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assignm
25、ent 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au
26、dit 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 审计审计学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 op
27、inion 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 tra
28、nsfer 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
