会计英语.docx
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会计英语.docx
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会计英语
英语汉语定义或例子
abandonmentvalue清算价值不如“liquidationvalue”常用
ABC作业成本法activity-basedcosting
abnormalloss非正常损失alossinbusinessthatissoseverethatitthreatenstheviabilityoftheenterprise
abnormalprofit超额利润profitthatexceedstheamountthatacompanymustmaketobeabletocontinuetrading
absolute-priorityrule绝对优先权准则"theruleinbankruptcyorreorganizationthatclaimsofasetofclaimholdersmustbepaid,orsettled,infullbeforethenext,junior,setofclaimholdersmaybepaidanything"
abstractaccount月结账户anaccountsettledmonthly
ACA特许会计师学会准会员AssociateoftheInstituteofCharteredAccountants
acceleratedcostrecoverysystem加速成本回收制"asystemallowedunderU.S.accountingrules,whereassetsaredepreciatedoverparticularperiodsdeterminedbytherulesfortaxpurposes,ratherthanoverfulleconomiclife"
accelerateddepreciation加速折旧法themethodsofdepreciationthatwriteoffthecostofacapitalassetfasterthanunderstraight-linedepreciation
accountbook账薄abookforkeepingaccountingrecords
accountday结账日thedayonwhichpaymentsanddeliveriesthathavebeenagreedonduringtheprecedingtwo-weekperiodaremade
accountdebtor债务人acustomerwhoowesmoneytoabusinessforgoodsorservices
accountofsales销货账afinancialstatementsentonamonthlybasisbyafactortoaclientcompanythatdetailsmoneycreditedtothecompany’saccountheldbythefactor
accountability会计责任liabilitytobecalledontorenderanaccount
accountancy会计职业theoccupationofmaintainingandauditingrecordsandpreparingfinancialreports
accountancy会计工作theworkofanaccountant
accountant会计师somebodywhomaintainsthebusinessrecordsofanorganizationandpreparesformsandreportsfortaxpurposeetc
accountantincharge主办会计thechiefaccountant
accounting会计"theactivity,practice,orprofessionofmaintainingthebusinessrecordsofapersonororganizationandpreparingformsandreportsfortaxorotherfinancialpurposes"
accountingcomputerization会计电算化thecomputerizationofaccountingprocess
accountingcycle会计循环aperiodinwhichacompanycompletesalltheproceduresthatensurethatitsaccountingrecordsareinorder
accountingequation会计等式"afundamentalbalancesheetequation,suchasliabilities+networth=assets"
accountingexposure会计风险"therisksrelatedtochangesinacompany’sfinancialsituationasaresultofchangesitcannotcontrol,suchaschangesincurrencyexchangerates"
accountingratio会计比率"aformulaformeasuringthesolvency,efficiency,orprofitabilityofacompanyonthebasisofitspublishedfinancialdata"
AccountingStandardsforEnterprises企业会计准则CircularofMinistryofFinanceonIssuingtheAccountingStandardsforEnterprises
accountingyear会计年度ayearbasedontheaccountingcycleofaparticularcompanyratherthanonthecalendar
accounts账目"adetailedlistofeverythingthatapersonorcompanyearnsorspends,keptprimarilyfortaxpurposes"
accountspayable应付账款debtsthatmustbepaidoffwithinagivenperiodoftimeinordertoavoiddefault
accountsreceivable应收账款amountofmoneyowedtoafirmbycustomerswhohaveboughtgoodsorservicesoncredit
accrualbasis权责发生制acommonlyusedaccountingmethodthatreportsincomewhenearnedandexpenseswhenincurred
accrualmethod应计法"amethodofaccountingthatcountsincomeorexpensesatthetimetheyareearnedorincurred,irrespectiveofwhenmoneyisreceivedorpaidout"
accrue孳生"toincreasebygrowthoraddition,esptoincreasebyperiodicadditionofinterest"
accruedexpense应计费用anexpensethathasbeenincurredbutnotyetpaidforinaparticularaccountingperiod
accruedincome应计收入theincomethathasbeenearnedbutnotyetreceivedinaparticularaccountingperiod
accruedinterest应计利息theamountofunpaidinterestduetoalendersincethelastinterestpayment
accruedpayroll应计工资"thewages,salaries,commissions,bonuses,andtherelatedpayrolltaxesandbenefitsthathavebeenearnedbyacompany’semployees,buthavenotyetbeenpaid"
accumulated累计的periodicallyaccumulatedovertime
accumulateddepreciation累计折旧thesumofdepreciationchargestakentodateonafixedasset
accumulation累积thecontinuousgrowthofcapitalbyretentionofinterestorearnings
acid-testratio速动比率不如“quickratio”常用
acquisitionaccounting收购会计"aprocedureusedinaccountingwhen,afteratakeover,theassetsofthetargetcompanyarerevaluedatthecurrentmarketvalueratherthanthebookvalue"
acquisitioncost购置成本"thecostofequipmentorpropertyafteradjustmentsforincentives,discounts,orclosingcosts,butbeforeanysalestax"
ACT预付公司税advancecorporationtax
activeassets活动资产theassetsusedbyacompanyinitsday-to-dayoperation
activityratio周转率theratiothatmeasureshoweffectivelythefirmisusingitsassets
activity-basedcosting作业成本法amethodofassigningthecostofeachactivityresourcetoallproductsandservicesaccordingtotheactualconsumptionbyeach
ACV实际现金价值actualcashvalue
adval.从价"shortfor""advalorem"""
advalorem从价"Latin,accordingtovalue"
AdValoremTax从价税ataxinproportiontotheestimatedvalueofthegoodstaxed
add加atermusedinfinancialstatements
additionalinvestment追加投资anaddedinvestmentaftertheinitialone
additionalpaid-incapital附加实缴股本thefundsreceivedbyacompanyinasaleofcommonstockthatareinexcessoftheparorstatedvalueofthestock
addressee抬头thepayeroftheamountstatedinaninvoince
adjustedpresentvalue调整后现值thesumofthediscountedvalueofaproject’soperatingcashflowsplusthevalueofanytax-shieldbenefitsofinterest
adjustingentry调整分录abookkeepingentrymadeattheendofanaccountingperiodtoassignincomeandexpensestoadifferentperiod
administrative管理的oforrelatingtoadministration
administrativeexpenses管理费用theexpensesthatanorganizationincursnotdirectlytiedtoaspecificfunctionsuchasmanufacturing/productionorsales
advance预付"tosupplysomethingorpartofsomething,especiallymoney,beforeitisdue"
advancepayment预付款thepartofacontractuallyduesumthatispaidinadvanceforgoodsorservices
AdvancesfromCustomers预收账款unearnedrevenues
advancestosuppliers预付账款prepaymentstosuppliers
agencycost代理成本costsassociatedwithmonitoringmanagementtoensurethatitbehavesinwaysconsistentwiththefirm’scontractualagreementswithcreditorsandshareholders
agent’sfee代理费thefeepaidtoanagent
aggregateamount总金额thetotalsum
agingaccountsreceivable应收帐款帐龄分类theprocessofclassifyingaccountsreceivablebytheirageoutstandingasofagivendate
allsquared全部结清的fullysettled
allowance折让moneydeductedfromthesellingpriceofsomethingbythesellerasadiscountorinexchangeforsomething
allowance备抵aportionofincomesetasidetocompensateforsomethingortocoverspecialexpenses
AllowanceforUncollectibleAccounts坏账准备"acontraaccount,relatedtoaccountsreceivable,thatholdstheestimatedamountofcollectionlosses"
allowancemethod备抵法anaccountingmethodinwhichaprovisionismadeforestimatedbaddebtsinanaccountingperiodbysettingasideacertainpercentageoftotalsalesrevenue
alternativeminimumtax选择性最低税额"analternative,separatetaxcalculationbasedonthetaxpayer’sregulartaxableincome,increasedbycertaintaxbenefits"
amortization摊销thereductionofthevalueofanassetbyproratingitscostoveraperiodofyears
amortize摊销towriteoff(awastingasset)byannualtransferstoasinkingfund
amount金额aquantityofmoney
amountdeclared申报金额theamountdeclaredfortaxpurposes
amountinarrears拖欠金额Amountinarrearsincludesamountsforwhichthepaymentperiodhasbeenextended
amountinwords大写金额anmountexpressedinwordssuchasChinesecharactersasopposedtoinfigures
AMT选择性最低税额alternativeminimumtax
ancillaryrevenue副业收入eevenuegeneratedfromgoodsorservicesthatdifferfromorenhancethemainservicesorproductlinesofacompany
appreciate增值"increaseinvalue,especiallyovertime"
appreciation增值"anincreaseinvalue,asofgoodsorproperty"
APV调整后现值adjustedpresentvalue
ARR会计回报率accountingrateofreturn
arrearage拖欠款thedebtthatremainsafterpartofanoverduedebthasbeenpaid
arrearage拖欠thestateofbeingoverdueinpaymentofdebt
articulation勾稽关系theinterrelationoftheelementsoftwogroupsofaccounts
assessedvalue估定价值thevalueofapropertythatservesasthebasisfortaxcalculation
assessment核定的款额anamountdeterminedaspayable
assetcoverage资产覆盖率theextenttowhichacompany’snetassetscoveritsstockholders’fundsanditslong-termliabilities
assetcoverageratio资产覆盖比率aratioreflectingacompany’sabilitytocoverdebtobligationswithitsassetsafterallliabilitieshavebeensatisfied
assets资产theitemsonabalancesheetthatconstitutethetotalvalueofanorganization
assignedvalue指定价值anominalvalueassignedtoashareofno-parcommonstockthatisusuallyfarbelowtheactualissuingprice
ataloss亏本"adv,belowthecost"
ATOI税后营运收入AfterTaxOperatingIncome
attorney’sletter致律师信函alettersentbytheCertifiedPublicAccountanttotheclient’slawyertoverifylitigationinformationprovidedbymanagement
audit审计"n&vt,tocarryoutacheckofthefinancialaccountsofabusinessororganizationtoestablishaccuracyorefficiency"
auditstrategy审计策略aplanfordealingwithpossibleauditissuesbeforetheyarisebyhavingareadyexplanationforallfiguresandpositions
audittrail审计跟踪"asequentialrecordoffina
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