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AAA 美國(guó)會(huì)計(jì)學(xué)會(huì)
Abacus 《算盤》雜志
abacus 算盤
Abandonment 廢棄,報(bào)廢;委付
abandonment value 廢棄價(jià)值
abatement ①減免②沖銷
ability to service debt 償債能力
abnormal cost 異常成本
abnormal spoilage 異常損耗
above par 超過(guò)票面價(jià)值
above the line 線上項(xiàng)目
absolute amount 絕對(duì)數(shù),絕對(duì)金額
absolute endorsement 絕對(duì)背書
absolute insolvency 絕對(duì)無(wú)力償付
absolute priority 絕對(duì)優(yōu)先求償權(quán)
absolute value 絕對(duì)值
absorb 攤配,轉(zhuǎn)并
absorption account 攤配賬戶,轉(zhuǎn)并賬戶
absorption costing 攤配成本計(jì)算法
abstract 摘要表
abuse 濫用職權(quán)
abuse of tax shelter 濫用避稅項(xiàng)目
ACCA 特許公認(rèn)會(huì)計(jì)師公會(huì)
accelerated cost recovery system 加速成本收回制度
accelerated depreciation method 加速折舊法,快速折舊法
acceleration clause 加速償付條款,提前償付條款
acceptance ①承兌②已承兌票據(jù)③驗(yàn)收
acceptance bill 承兌票據(jù)
acceptance register 承兌票據(jù)登記簿
acceptance sampling 驗(yàn)收抽樣
access time 存取時(shí)間
accommodation 融通
accommodation bill 融通票據(jù)
accommodation endorsement 融通背書
account ①賬戶,會(huì)計(jì)科目②賬簿,報(bào)表③賬目,賬項(xiàng)④記賬
accountability 經(jīng)營(yíng)責(zé)任,會(huì)計(jì)責(zé)任
accountability unit 責(zé)任單位
Accountancy 《會(huì)計(jì)》雜志
accountancy 會(huì)計(jì)
accountant 會(huì)計(jì)員,會(huì)計(jì)師
accountant general 會(huì)計(jì)主任,總會(huì)計(jì)
accounting in charge 主管會(huì)計(jì)師
accountant,s legal liability 會(huì)計(jì)師的法律責(zé)任
accountant,s report 會(huì)計(jì)師報(bào)告
accountant,s responsibility 會(huì)計(jì)師職責(zé)
account form 賬戶式,賬式
accounting ①會(huì)計(jì)②會(huì)計(jì)學(xué)
accounting assumption 會(huì)計(jì)假定,會(huì)計(jì)假設(shè)
accounting basis 會(huì)計(jì)基準(zhǔn),會(huì)計(jì)基本方法
accounting changes 會(huì)計(jì)變更
accounting concept 會(huì)計(jì)概念
accounting control 會(huì)計(jì)控制
accounting convention 會(huì)計(jì)常規(guī),會(huì)計(jì)慣例
accounting corporation 會(huì)計(jì)公司
accounting cycle 會(huì)計(jì)循環(huán)
accounting data 會(huì)計(jì)數(shù)據(jù)
accounting doctrine 會(huì)計(jì)信條
accounting document 會(huì)計(jì)憑證
accounting elements 會(huì)計(jì)要素
accounting entity 會(huì)計(jì)主體,會(huì)計(jì)個(gè)體
accounting entry 會(huì)計(jì)分錄
accounting equation 會(huì)計(jì)等式
accounting event 會(huì)計(jì)事項(xiàng)
accounting exposure 會(huì)計(jì)暴露,會(huì)計(jì)暴露風(fēng)險(xiǎn)
accounting firm 會(huì)計(jì)事務(wù)所
Accounting Hall of Fame 會(huì)計(jì)名人堂
accounting harmonization 會(huì)計(jì)協(xié)調(diào)化
accounting identity 會(huì)計(jì)恒等式
accounting income 會(huì)計(jì)收益
accounting information 會(huì)計(jì)信息
accounting information system 會(huì)計(jì)信息系統(tǒng)
accounting internationalization 會(huì)計(jì)國(guó)際化
accounting journals 會(huì)計(jì)雜志
accounting legislation 會(huì)計(jì)法規(guī)
accounting manual 會(huì)計(jì)手冊(cè)
accounting objective 會(huì)計(jì)目標(biāo)
accounting period 會(huì)計(jì)期
accounting policies 會(huì)計(jì)政策
accounting postulate 會(huì)計(jì)假設(shè)
accounting practice 會(huì)計(jì)實(shí)務(wù)
accounting principle 會(huì)計(jì)原則
Accounting Principle Board 會(huì)計(jì)原則委員會(huì)
accounting procedures 會(huì)計(jì)程序
accounting profession 會(huì)計(jì)職業(yè),會(huì)計(jì)專業(yè)
accounting rate of return 會(huì)計(jì)收益率
accounting records 會(huì)計(jì)記錄,會(huì)計(jì)簿籍
Accounting Review 《會(huì)計(jì)評(píng)論》
accounting rules 會(huì)計(jì)規(guī)則
Accounting Series Release 《會(huì)計(jì)公告文件》
accounting service 會(huì)計(jì)服務(wù)
accounting software 會(huì)計(jì)軟件
accounting standard 會(huì)計(jì)標(biāo)準(zhǔn),會(huì)計(jì)準(zhǔn)則
accounting standardization 會(huì)計(jì)標(biāo)準(zhǔn)化
Accounting Standards Board 會(huì)計(jì)準(zhǔn)則委員會(huì)(英)
Accounting Standards Committee 會(huì)計(jì)準(zhǔn)則委員會(huì)(英)
accounting system ①會(huì)計(jì)制度②會(huì)計(jì)系統(tǒng)
accounting technique 會(huì)計(jì)技術(shù)
accounting theory 會(huì)計(jì)理論
accounting transaction 會(huì)計(jì)業(yè)務(wù),會(huì)計(jì)賬務(wù)
Accounting Trend and Techniques 《會(huì)計(jì)趨勢(shì)和會(huì)計(jì)技術(shù)》
accounting unit 會(huì)計(jì)單位
accounting valuation 會(huì)計(jì)計(jì)價(jià)
accounting year 會(huì)計(jì)年度
accounts 會(huì)計(jì)賬簿,會(huì)計(jì)報(bào)表
account sales 承銷清單,承銷報(bào)告單
accounts payable 應(yīng)付賬款
accounts receivable 應(yīng)收賬款
accounts receivable aging schedule 應(yīng)收賬款賬齡分析表
accounts receivable assigned 已轉(zhuǎn)讓應(yīng)收賬款
accounts receivable collection period 應(yīng)收賬款收款期
accounts receivable discounted 已貼現(xiàn)應(yīng)收賬款
accounts receivable financing 應(yīng)收賬款籌資,應(yīng)收賬款融資
accounts receivable management 應(yīng)收賬款管理
accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)率,應(yīng)收賬款周轉(zhuǎn)次數(shù)
accretion 增殖
accrual basis accounting 應(yīng)計(jì)制會(huì)計(jì),權(quán)責(zé)發(fā)生制會(huì)計(jì)
accrued asset 應(yīng)計(jì)資產(chǎn)
accrued expense 應(yīng)計(jì)費(fèi)用
accrued liability 應(yīng)計(jì)負(fù)債
accrued revenue 應(yīng)計(jì)收入
accumulated depreciation 累計(jì)折舊
accumulated dividend 累計(jì)股利
accumulated earnings tax 累積盈余稅,累積收益稅
accumulation 累積,累計(jì)
acid test ratio 酸性試驗(yàn)比率
acquired company 被盤購(gòu)公司,被兼并公司
acquisition 購(gòu)置,盤購(gòu)
acquisition accounting 盤購(gòu)會(huì)計(jì)
acquisition cost 購(gòu)置成本
acquisition decision 購(gòu)置決策
acquisition excess 盤購(gòu)超支
acquisition surplus 盤購(gòu)盈余
across-the-board 全面調(diào)整
ACT 預(yù)交公司稅
act 法案,法規(guī)
action 起訴,訴訟
active account 活動(dòng)賬戶
active assets 活動(dòng)資產(chǎn)
activity 業(yè)務(wù)活動(dòng),作業(yè)
activity account 作業(yè)賬戶
activity accounting 作業(yè)會(huì)計(jì)
activity ratio 業(yè)務(wù)活動(dòng)比率
activity variance 業(yè)務(wù)活動(dòng)量差異
act of bankruptcy 破產(chǎn)法
act of company 公司法
act of God 天災(zāi),不可抗力
actual capital 實(shí)際資本
actual value 實(shí)際價(jià)值
actual wage 實(shí)際工資
added value 增值
added value statement 增值表
added value tax 增值稅
addition 增置,擴(kuò)建
additional depreciation 附加折舊,補(bǔ)提折舊
additional paid-in capital 附加實(shí)繳資本
additional tax 附加稅
adequate disclosure 充分披露
adjunct account 附加賬戶
adjustable-rate bond 可調(diào)整利率債券
adjusted gross income 調(diào)整后收益總額,調(diào)整后所得總額
adjusted trial balance 調(diào)整后試算表
adjusting entry 調(diào)整分錄
adjustment 調(diào)整
adjustment account 調(diào)整賬戶
adjustment bond 調(diào)整債券
administrative accounting 行政管理會(huì)計(jì)
administrative budget 行政管理預(yù)算
administrative expense 行政管理費(fèi)用
ADR 資產(chǎn)折舊年限幅度
ad valorem tax 從價(jià)稅
advance 預(yù)付款,墊付款
advance corporation tax 預(yù)交公司稅
advances from customers 預(yù)收客戶款
advance to suppliers 預(yù)付貨款
adventure 投機(jī)經(jīng)營(yíng),短期經(jīng)營(yíng)
adverse opinion 反面意見,否定意見
adverse variance 不利差異,逆差
advisory services 咨詢服務(wù)
affiliated company 聯(lián)營(yíng)公司
affiliation 聯(lián)營(yíng)
after closing trial balance 結(jié)賬后試算表
after cost 售后成本
after date 出票后兌付
after sight 見票后兌付
after-tax 稅后
AGA 政府會(huì)計(jì)師聯(lián)合會(huì)
age 壽命,賬齡,資產(chǎn)使用年限
age allowance 年齡減免
age analysis 賬齡分析
agency 代理,代理關(guān)系
agency commission 代理傭金
agency fund 代管基金
agenda 議事日程,備忘錄
agent 代理商,代理人
aggregate balance sheet 合并資產(chǎn)負(fù)債表
aggregate income statement 合并損益表
AGI 調(diào)整后收益總額,調(diào)整后所得總額
aging of accounts receivable 應(yīng)收賬款賬齡分析
aging schedule 賬齡表
agio 貼水,折價(jià)
agiotage 匯兌業(yè)務(wù),兌換業(yè)務(wù)
AGM 年度股東大會(huì)
agreement 協(xié)議
agreement of partnership 合伙協(xié)議
AICPA 美國(guó)注冊(cè)公共會(huì)計(jì)師協(xié)會(huì)
AIS 會(huì)計(jì)信息系統(tǒng)
all capital earnings rate 資本總額收益率
all-inclusive income concept 總括收益概念
allocation 分?jǐn)?分配
allocation criteria 分配標(biāo)準(zhǔn)
allotment ①分配,撥付②分配數(shù),撥付數(shù)
allowance ①備抵②折讓③津貼
allowance for bad debts 呆賬備抵
allowance for depreciation 折舊備抵賬戶
allowance method 備抵法
all-purpose financial statement 通用財(cái)務(wù)報(bào)表,通用會(huì)計(jì)報(bào)表
alpha risk 阿爾法風(fēng)險(xiǎn),第一種審計(jì)風(fēng)險(xiǎn)
altered check 涂改支票
alternative accounting methods 可選擇性會(huì)計(jì)方法
alternative proposals 替代方案,備選方案
amalgamation 企業(yè)合并
American Accounting Association 美國(guó)會(huì)計(jì)學(xué)會(huì)
American depository receipts 美國(guó)銀行證券存單,美國(guó)銀行證券托存收據(jù)
American Institute of Certified Public Accountants 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì),美國(guó)注冊(cè)公共會(huì)計(jì)師協(xié)會(huì)
American option 美式期權(quán)
American Stock Exchange 美國(guó)股票交易所
amortization ①攤銷②攤還
amortized cost 攤余成本
amount 金額,合計(jì)
amount differ 金額不符
amount due 到期金額
amount of 1 dollar 1元的本利和
analysis 分析
analyst 分析師
analytical review 分析性檢查
annual audit 年度審計(jì)
annual closing 年度結(jié)賬
annual general meeting 年度股東大會(huì)
annualize 按年折算
annualized net present value 折算年度凈現(xiàn)值
annual report 年度報(bào)告
annuity 年金
annuity due 期初年金
annuity in advance 預(yù)付年金
annuity in arrears 遲付年金
annuity method of depreciation 年金折舊法
antedate 填早日期
anticipation 預(yù)計(jì),預(yù)列
anti-dilution clause 防止稀釋條款
anti-pollution investment 消除污染投資
anti-profiteering tax 反暴利稅
anti-tax avoidance 反避稅
anti-trust legislation 反拖拉斯立法
A/P 應(yīng)付賬款
APB 會(huì)計(jì)原則委員會(huì)
APB Opinion 《會(huì)計(jì)原則委員會(huì)意見書》
Application 申請(qǐng),申請(qǐng)書
applied overhead 已分配間接費(fèi)用
appraisal 估價(jià)
appraisal capital 評(píng)估資本
appraisal surplus 估價(jià)盈余
appraiser 估價(jià)員,估價(jià)師
appreciation 增值
appropriated retained earnings 已撥定留存收益,已指定用途留存收益
appropriation 撥款,指撥經(jīng)費(fèi)
appropriation account ①撥款賬戶②留存收益分配賬戶
appropriation budget 撥款預(yù)算
approval 核定,審批
approved account 核定賬戶
approved bond 核定債券
A/R 應(yīng)收賬款
arbitrage 套利,套匯
arbitrage transaction 套利業(yè)務(wù),套匯業(yè)務(wù)
arbitration 仲裁,公斷
arithmetical error 算術(shù)誤差
arm,s-length price 正常價(jià)格,公正價(jià)格
arm,s-length transaction 一臂之隔交易,正常交易
ARR 會(huì)計(jì)收益率
arrears ①拖欠,欠款②遲付
arrestment 財(cái)產(chǎn)扣押
Authur Anderson & Co. 約瑟•安德森會(huì)計(jì)師事務(wù)所,安達(dá)信會(huì)計(jì)師事務(wù)所
article 文件條文,合同條款
articles of incorporation 公司章程
articles of partnership 合伙契約
articulate 環(huán)接
articulated concept 環(huán)接觀念
artificial intelligence 人工智能
ASB 審計(jì)準(zhǔn)則委員會(huì)
ASE 美國(guó)股票交易所
Asian Development Bank 亞洲開發(fā)銀行
Asian dollar 亞洲美元
asking price 索價(jià),賣方報(bào)價(jià)
assessed value 估定價(jià)值
assessment ①估定,查定②特別稅捐,特別攤派稅捐
asset 資產(chǎn)
asset cover 資產(chǎn)擔(dān)保,資產(chǎn)保證
asset depreciation range 資產(chǎn)折舊年限幅度
asset-liability view 資產(chǎn)—負(fù)債觀念
asset quality 資產(chǎn)質(zhì)量
asset retirement 資產(chǎn)退役,資產(chǎn)報(bào)廢
asset revaluation 資產(chǎn)重估價(jià)
asset stripping 資產(chǎn)剝離,資產(chǎn)拆賣
asset structure 資產(chǎn)結(jié)構(gòu)
asset turnover 資產(chǎn)周轉(zhuǎn)率
asset valuation 資產(chǎn)計(jì)價(jià)
assignment of accounts receivable 應(yīng)收賬款轉(zhuǎn)讓
associated company 聯(lián)屬公司,附屬公司
Association of Government Accounting 政府會(huì)計(jì)師協(xié)會(huì)
assumed liability 承擔(dān)債務(wù),承付債務(wù)
AT 稅后
at cost 按成本
at par 按票面額,平價(jià)
at sight 見票兌付,即期兌付
attached account 被查封賬戶
attachment 扣押,查封
attest 證明,驗(yàn)證
attestation 證明書,鑒定書
audit 審核,審計(jì)
auditability 可審核性
audit committee 審計(jì)委員會(huì)
audit coverage 審計(jì)范圍
audited financial statement 審定財(cái)務(wù)報(bào)表,審定會(huì)計(jì)報(bào)表
audit evidence 審計(jì)證據(jù),審計(jì)憑證
Audit Guides 《審計(jì)指南》
auditing ①審計(jì)②審計(jì)學(xué)
auditing procedure 審計(jì)程序
auditing process 審計(jì)過(guò)程
auditing standard 審計(jì)標(biāo)準(zhǔn),審計(jì)準(zhǔn)則
Auditing Standards Board 審計(jì)準(zhǔn)則委員會(huì)
Auditor 審計(jì)員,審計(jì)師
auditor general 審計(jì)主任,總審計(jì)
auditor,s legal liability 審計(jì)師法律責(zé)任
auditor,s opinion 審計(jì)師意見書
auditor,s report 審計(jì)師報(bào)告,查賬報(bào)告
audit program 審計(jì)工作計(jì)劃
audit report 審計(jì)報(bào)告
audit risk 審計(jì)風(fēng)險(xiǎn)
audit sampling 審計(jì)抽樣
audit software 審計(jì)軟件
audit test 審計(jì)抽查
audit trail 審計(jì)脈絡(luò),審計(jì)線索
audit working paper 審計(jì)工作底稿
authorized capital stock 核定股本,法定股本
automated clearing house 自動(dòng)票據(jù)交換所
automated teller machine 自動(dòng)取款機(jī)
automatic transfer service 自動(dòng)轉(zhuǎn)賬服務(wù)
available asset 可用資產(chǎn)
available inventory 可用存貨
average balance 平均余額
average collection period 平均收款期
average cost 平均成本
average-cost method 平均成本法
average inventory 平均存貨,平均庫(kù)存
average life 平均壽命,平均使用年限
average payment period (of accounts payable) 應(yīng)付賬款平均付款期
average rate of return 平均收益率
averages 股票價(jià)格平均指數(shù)
avoidable cost 可避免成本
AAA 美國(guó)會(huì)計(jì)學(xué)會(huì)
Abacus 《算盤》雜志
abacus 算盤
Abandonment 廢棄,報(bào)廢;委付
abandonment value 廢棄價(jià)值
abatement ①減免②沖銷
ability to service debt 償債能力
abnormal cost 異常成本
abnormal spoilage 異常損耗
above par 超過(guò)票面價(jià)值
above the line 線上項(xiàng)目
absolute amount 絕對(duì)數(shù),絕對(duì)金額
absolute endorsement 絕對(duì)背書
absolute insolvency 絕對(duì)無(wú)力償付
absolute priority 絕對(duì)優(yōu)先求償權(quán)
absolute value 絕對(duì)值
absorb 攤配,轉(zhuǎn)并
absorption account 攤配賬戶,轉(zhuǎn)并賬戶
absorption costing 攤配成本計(jì)算法
abstract 摘要表
abuse 濫用職權(quán)
abuse of tax shelter 濫用避稅項(xiàng)目
ACCA 特許公認(rèn)會(huì)計(jì)師公會(huì)
accelerated cost recovery system 加速成本收回制度
accelerated depreciation method 加速折舊法,快速折舊法
acceleration clause 加速償付條款,提前償付條款
acceptance ①承兌②已承兌票據(jù)③驗(yàn)收
acceptance bill 承兌票據(jù)
acceptance register 承兌票據(jù)登記簿
acceptance sampling 驗(yàn)收抽樣
access time 存取時(shí)間
accommodation 融通
accommodation bill 融通票據(jù)
accommodation endorsement 融通背書
account ①賬戶,會(huì)計(jì)科目②賬簿,報(bào)表③賬目,賬項(xiàng)④記賬
accountability 經(jīng)營(yíng)責(zé)任,會(huì)計(jì)責(zé)任
accountability unit 責(zé)任單位
Accountancy 《會(huì)計(jì)》雜志
accountancy 會(huì)計(jì)
accountant 會(huì)計(jì)員,會(huì)計(jì)師
accountant general 會(huì)計(jì)主任,總會(huì)計(jì)
accounting in charge 主管會(huì)計(jì)師
accountant,s legal liability 會(huì)計(jì)師的法律責(zé)任
accountant,s report 會(huì)計(jì)師報(bào)告
accountant,s responsibility 會(huì)計(jì)師職責(zé)
account form 賬戶式,賬式
accounting ①會(huì)計(jì)②會(huì)計(jì)學(xué)
accounting assumption 會(huì)計(jì)假定,會(huì)計(jì)假設(shè)
accounting basis 會(huì)計(jì)基準(zhǔn),會(huì)計(jì)基本方法
accounting changes 會(huì)計(jì)變更
accounting concept 會(huì)計(jì)概念
accounting control 會(huì)計(jì)控制
accounting convention 會(huì)計(jì)常規(guī),會(huì)計(jì)慣例
accounting corporation 會(huì)計(jì)公司
accounting cycle 會(huì)計(jì)循環(huán)
accounting data 會(huì)計(jì)數(shù)據(jù)
accounting doctrine 會(huì)計(jì)信條
accounting document 會(huì)計(jì)憑證
accounting elements 會(huì)計(jì)要素
accounting entity 會(huì)計(jì)主體,會(huì)計(jì)個(gè)體
accounting entry 會(huì)計(jì)分錄
accounting equation 會(huì)計(jì)等式
accounting event 會(huì)計(jì)事項(xiàng)
accounting exposure 會(huì)計(jì)暴露,會(huì)計(jì)暴露風(fēng)險(xiǎn)
accounting firm 會(huì)計(jì)事務(wù)所
Accounting Hall of Fame 會(huì)計(jì)名人堂
accounting harmonization 會(huì)計(jì)協(xié)調(diào)化
accounting identity 會(huì)計(jì)恒等式
accounting income 會(huì)計(jì)收益
accounting information 會(huì)計(jì)信息
accounting information system 會(huì)計(jì)信息系統(tǒng)
accounting internationalization 會(huì)計(jì)國(guó)際化
accounting journals 會(huì)計(jì)雜志
accounting legislation 會(huì)計(jì)法規(guī)
accounting manual 會(huì)計(jì)手冊(cè)
accounting objective 會(huì)計(jì)目標(biāo)
accounting period 會(huì)計(jì)期
accounting policies 會(huì)計(jì)政策
accounting postulate 會(huì)計(jì)假設(shè)
accounting practice 會(huì)計(jì)實(shí)務(wù)
accounting principle 會(huì)計(jì)原則
Accounting Principle Board 會(huì)計(jì)原則委員會(huì)
accounting procedures 會(huì)計(jì)程序
accounting profession 會(huì)計(jì)職業(yè),會(huì)計(jì)專業(yè)
accounting rate of return 會(huì)計(jì)收益率
accounting records 會(huì)計(jì)記錄,會(huì)計(jì)簿籍
Accounting Review 《會(huì)計(jì)評(píng)論》
accounting rules 會(huì)計(jì)規(guī)則
Accounting Series Release 《會(huì)計(jì)公告文件》
accounting service 會(huì)計(jì)服務(wù)
accounting software 會(huì)計(jì)軟件
accounting standard 會(huì)計(jì)標(biāo)準(zhǔn),會(huì)計(jì)準(zhǔn)則
accounting standardization 會(huì)計(jì)標(biāo)準(zhǔn)化
Accounting Standards Board 會(huì)計(jì)準(zhǔn)則委員會(huì)(英)
Accounting Standards Committee 會(huì)計(jì)準(zhǔn)則委員會(huì)(英)
accounting system ①會(huì)計(jì)制度②會(huì)計(jì)系統(tǒng)
accounting technique 會(huì)計(jì)技術(shù)
accounting theory 會(huì)計(jì)理論
accounting transaction 會(huì)計(jì)業(yè)務(wù),會(huì)計(jì)賬務(wù)
Accounting Trend and Techniques 《會(huì)計(jì)趨勢(shì)和會(huì)計(jì)技術(shù)》
accounting unit 會(huì)計(jì)單位
accounting valuation 會(huì)計(jì)計(jì)價(jià)
accounting year 會(huì)計(jì)年度
accounts 會(huì)計(jì)賬簿,會(huì)計(jì)報(bào)表
account sales 承銷清單,承銷報(bào)告單
accounts payable 應(yīng)付賬款
accounts receivable 應(yīng)收賬款
accounts receivable aging schedule 應(yīng)收賬款賬齡分析表
accounts receivable assigned 已轉(zhuǎn)讓應(yīng)收賬款
accounts receivable collection period 應(yīng)收賬款收款期
accounts receivable discounted 已貼現(xiàn)應(yīng)收賬款
accounts receivable financing 應(yīng)收賬款籌資,應(yīng)收賬款融資
accounts receivable management 應(yīng)收賬款管理
accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)率,應(yīng)收賬款周轉(zhuǎn)次數(shù)
accretion 增殖
accrual basis accounting 應(yīng)計(jì)制會(huì)計(jì),權(quán)責(zé)發(fā)生制會(huì)計(jì)
accrued asset 應(yīng)計(jì)資產(chǎn)
accrued expense 應(yīng)計(jì)費(fèi)用
accrued liability 應(yīng)計(jì)負(fù)債
accrued revenue 應(yīng)計(jì)收入
accumulated depreciation 累計(jì)折舊
accumulated dividend 累計(jì)股利
accumulated earnings tax 累積盈余稅,累積收益稅
accumulation 累積,累計(jì)
acid test ratio 酸性試驗(yàn)比率
acquired company 被盤購(gòu)公司,被兼并公司
acquisition 購(gòu)置,盤購(gòu)
acquisition accounting 盤購(gòu)會(huì)計(jì)
acquisition cost 購(gòu)置成本
acquisition decision 購(gòu)置決策
acquisition excess 盤購(gòu)超支
acquisition surplus 盤購(gòu)盈余
across-the-board 全面調(diào)整
ACT 預(yù)交公司稅
act 法案,法規(guī)
action 起訴,訴訟
active account 活動(dòng)賬戶
active assets 活動(dòng)資產(chǎn)
activity 業(yè)務(wù)活動(dòng),作業(yè)
activity account 作業(yè)賬戶
activity accounting 作業(yè)會(huì)計(jì)
activity ratio 業(yè)務(wù)活動(dòng)比率
activity variance 業(yè)務(wù)活動(dòng)量差異
act of bankruptcy 破產(chǎn)法
act of company 公司法
act of God 天災(zāi),不可抗力
actual capital 實(shí)際資本
actual value 實(shí)際價(jià)值
actual wage 實(shí)際工資
added value 增值
added value statement 增值表
added value tax 增值稅
addition 增置,擴(kuò)建
additional depreciation 附加折舊,補(bǔ)提折舊
additional paid-in capital 附加實(shí)繳資本
additional tax 附加稅
adequate disclosure 充分披露
adjunct account 附加賬戶
adjustable-rate bond 可調(diào)整利率債券
adjusted gross income 調(diào)整后收益總額,調(diào)整后所得總額
adjusted trial balance 調(diào)整后試算表
adjusting entry 調(diào)整分錄
adjustment 調(diào)整
adjustment account 調(diào)整賬戶
adjustment bond 調(diào)整債券
administrative accounting 行政管理會(huì)計(jì)
administrative budget 行政管理預(yù)算
administrative expense 行政管理費(fèi)用
ADR 資產(chǎn)折舊年限幅度
ad valorem tax 從價(jià)稅
advance 預(yù)付款,墊付款
advance corporation tax 預(yù)交公司稅
advances from customers 預(yù)收客戶款
advance to suppliers 預(yù)付貨款
adventure 投機(jī)經(jīng)營(yíng),短期經(jīng)營(yíng)
adverse opinion 反面意見,否定意見
adverse variance 不利差異,逆差
advisory services 咨詢服務(wù)
affiliated company 聯(lián)營(yíng)公司
affiliation 聯(lián)營(yíng)
after closing trial balance 結(jié)賬后試算表
after cost 售后成本
after date 出票后兌付
after sight 見票后兌付
after-tax 稅后
AGA 政府會(huì)計(jì)師聯(lián)合會(huì)
age 壽命,賬齡,資產(chǎn)使用年限
age allowance 年齡減免
age analysis 賬齡分析
agency 代理,代理關(guān)系
agency commission 代理傭金
agency fund 代管基金
agenda 議事日程,備忘錄
agent 代理商,代理人
aggregate balance sheet 合并資產(chǎn)負(fù)債表
aggregate income statement 合并損益表
AGI 調(diào)整后收益總額,調(diào)整后所得總額
aging of accounts receivable 應(yīng)收賬款賬齡分析
aging schedule 賬齡表
agio 貼水,折價(jià)
agiotage 匯兌業(yè)務(wù),兌換業(yè)務(wù)
AGM 年度股東大會(huì)
agreement 協(xié)議
agreement of partnership 合伙協(xié)議
AICPA 美國(guó)注冊(cè)公共會(huì)計(jì)師協(xié)會(huì)
AIS 會(huì)計(jì)信息系統(tǒng)
all capital earnings rate 資本總額收益率
all-inclusive income concept 總括收益概念
allocation 分?jǐn)?分配
allocation criteria 分配標(biāo)準(zhǔn)
allotment ①分配,撥付②分配數(shù),撥付數(shù)
allowance ①備抵②折讓③津貼
allowance for bad debts 呆賬備抵
allowance for depreciation 折舊備抵賬戶
allowance method 備抵法
all-purpose financial statement 通用財(cái)務(wù)報(bào)表,通用會(huì)計(jì)報(bào)表
alpha risk 阿爾法風(fēng)險(xiǎn),第一種審計(jì)風(fēng)險(xiǎn)
altered check 涂改支票
alternative accounting methods 可選擇性會(huì)計(jì)方法
alternative proposals 替代方案,備選方案
amalgamation 企業(yè)合并
American Accounting Association 美國(guó)會(huì)計(jì)學(xué)會(huì)
American depository receipts 美國(guó)銀行證券存單,美國(guó)銀行證券托存收據(jù)
American Institute of Certified Public Accountants 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì),美國(guó)注冊(cè)公共會(huì)計(jì)師協(xié)會(huì)
American option 美式期權(quán)
American Stock Exchange 美國(guó)股票交易所
amortization ①攤銷②攤還
amortized cost 攤余成本
amount 金額,合計(jì)
amount differ 金額不符
amount due 到期金額
amount of 1 dollar 1元的本利和
analysis 分析
analyst 分析師
analytical review 分析性檢查
annual audit 年度審計(jì)
annual closing 年度結(jié)賬
annual general meeting 年度股東大會(huì)
annualize 按年折算
annualized net present value 折算年度凈現(xiàn)值
annual report 年度報(bào)告
annuity 年金
annuity due 期初年金
annuity in advance 預(yù)付年金
annuity in arrears 遲付年金
annuity method of depreciation 年金折舊法
antedate 填早日期
anticipation 預(yù)計(jì),預(yù)列
anti-dilution clause 防止稀釋條款
anti-pollution investment 消除污染投資
anti-profiteering tax 反暴利稅
anti-tax avoidance 反避稅
anti-trust legislation 反拖拉斯立法
A/P 應(yīng)付賬款
APB 會(huì)計(jì)原則委員會(huì)
APB Opinion 《會(huì)計(jì)原則委員會(huì)意見書》
Application 申請(qǐng),申請(qǐng)書
applied overhead 已分配間接費(fèi)用
appraisal 估價(jià)
appraisal capital 評(píng)估資本
appraisal surplus 估價(jià)盈余
appraiser 估價(jià)員,估價(jià)師
appreciation 增值
appropriated retained earnings 已撥定留存收益,已指定用途留存收益
appropriation 撥款,指撥經(jīng)費(fèi)
appropriation account ①撥款賬戶②留存收益分配賬戶
appropriation budget 撥款預(yù)算
approval 核定,審批
approved account 核定賬戶
approved bond 核定債券
A/R 應(yīng)收賬款
arbitrage 套利,套匯
arbitrage transaction 套利業(yè)務(wù),套匯業(yè)務(wù)
arbitration 仲裁,公斷
arithmetical error 算術(shù)誤差
arm,s-length price 正常價(jià)格,公正價(jià)格
arm,s-length transaction 一臂之隔交易,正常交易
ARR 會(huì)計(jì)收益率
arrears ①拖欠,欠款②遲付
arrestment 財(cái)產(chǎn)扣押
Authur Anderson & Co. 約瑟•安德森會(huì)計(jì)師事務(wù)所,安達(dá)信會(huì)計(jì)師事務(wù)所
article 文件條文,合同條款
articles of incorporation 公司章程
articles of partnership 合伙契約
articulate 環(huán)接
articulated concept 環(huán)接觀念
artificial intelligence 人工智能
ASB 審計(jì)準(zhǔn)則委員會(huì)
ASE 美國(guó)股票交易所
Asian Development Bank 亞洲開發(fā)銀行
Asian dollar 亞洲美元
asking price 索價(jià),賣方報(bào)價(jià)
assessed value 估定價(jià)值
assessment ①估定,查定②特別稅捐,特別攤派稅捐
asset 資產(chǎn)
asset cover 資產(chǎn)擔(dān)保,資產(chǎn)保證
asset depreciation range 資產(chǎn)折舊年限幅度
asset-liability view 資產(chǎn)—負(fù)債觀念
asset quality 資產(chǎn)質(zhì)量
asset retirement 資產(chǎn)退役,資產(chǎn)報(bào)廢
asset revaluation 資產(chǎn)重估價(jià)
asset stripping 資產(chǎn)剝離,資產(chǎn)拆賣
asset structure 資產(chǎn)結(jié)構(gòu)
asset turnover 資產(chǎn)周轉(zhuǎn)率
asset valuation 資產(chǎn)計(jì)價(jià)
assignment of accounts receivable 應(yīng)收賬款轉(zhuǎn)讓
associated company 聯(lián)屬公司,附屬公司
Association of Government Accounting 政府會(huì)計(jì)師協(xié)會(huì)
assumed liability 承擔(dān)債務(wù),承付債務(wù)
AT 稅后
at cost 按成本
at par 按票面額,平價(jià)
at sight 見票兌付,即期兌付
attached account 被查封賬戶
attachment 扣押,查封
attest 證明,驗(yàn)證
attestation 證明書,鑒定書
audit 審核,審計(jì)
auditability 可審核性
audit committee 審計(jì)委員會(huì)
audit coverage 審計(jì)范圍
audited financial statement 審定財(cái)務(wù)報(bào)表,審定會(huì)計(jì)報(bào)表
audit evidence 審計(jì)證據(jù),審計(jì)憑證
Audit Guides 《審計(jì)指南》
auditing ①審計(jì)②審計(jì)學(xué)
auditing procedure 審計(jì)程序
auditing process 審計(jì)過(guò)程
auditing standard 審計(jì)標(biāo)準(zhǔn),審計(jì)準(zhǔn)則
Auditing Standards Board 審計(jì)準(zhǔn)則委員會(huì)
Auditor 審計(jì)員,審計(jì)師
auditor general 審計(jì)主任,總審計(jì)
auditor,s legal liability 審計(jì)師法律責(zé)任
auditor,s opinion 審計(jì)師意見書
auditor,s report 審計(jì)師報(bào)告,查賬報(bào)告
audit program 審計(jì)工作計(jì)劃
audit report 審計(jì)報(bào)告
audit risk 審計(jì)風(fēng)險(xiǎn)
audit sampling 審計(jì)抽樣
audit software 審計(jì)軟件
audit test 審計(jì)抽查
audit trail 審計(jì)脈絡(luò),審計(jì)線索
audit working paper 審計(jì)工作底稿
authorized capital stock 核定股本,法定股本
automated clearing house 自動(dòng)票據(jù)交換所
automated teller machine 自動(dòng)取款機(jī)
automatic transfer service 自動(dòng)轉(zhuǎn)賬服務(wù)
available asset 可用資產(chǎn)
available inventory 可用存貨
average balance 平均余額
average collection period 平均收款期
average cost 平均成本
average-cost method 平均成本法
average inventory 平均存貨,平均庫(kù)存
average life 平均壽命,平均使用年限
average payment period (of accounts payable) 應(yīng)付賬款平均付款期
average rate of return 平均收益率
averages 股票價(jià)格平均指數(shù)
avoidable cost 可避免成本