1AAA 美國(guó)會(huì)計(jì)學(xué)會(huì)
2Abacus《算盤》雜志
3abacus 算盤考試大論壇
4Abandonment廢棄,報(bào)廢;委付
5abandonment value 廢棄價(jià)值
6abatement①減免②沖銷
7ability to service debt 償債能力
8abnormal cost 異常成本
9abnormal spoilage 異常損耗
10above par 超過(guò)票面價(jià)值
11above the line線上項(xiàng)目
12absolute amount 絕對(duì)數(shù),絕對(duì)金額
13absolute endorsement 絕對(duì)背書
14absolute insolvency 絕對(duì)無(wú)力償付
15absolute priority 絕對(duì)優(yōu)先求償權(quán)
16absolute value 絕對(duì)值
17absorb 攤配,轉(zhuǎn)并
18absorption account 攤配賬戶,轉(zhuǎn)并賬戶
19absorption costing 攤配成本計(jì)算法
20abstract 摘要表考試大論壇
21abuse 濫用職權(quán)
22abuse of tax shelter 濫用避稅項(xiàng)目
23ACCA特許公認(rèn)會(huì)計(jì)師公會(huì)
24accelerated cost recovery system 加速成本收回制度
25accelerated depreciation method 加速折舊法,快速折舊法
26acceleration clause 加速償付條款,提前償付條款
27acceptance①承兌②已承兌票據(jù)③驗(yàn)收
28acceptance bill 承兌票據(jù)
29acceptance register 承兌票據(jù)登記簿
30acceptance sampling驗(yàn)收抽樣
31access time 存取時(shí)間
32accommodation 融通
33accommodation bill 融通票據(jù)
34accommodation endorsement 融通背書
35account①賬戶,會(huì)計(jì)科目②賬簿,報(bào)表③賬目,賬項(xiàng)④記賬
36accountability 經(jīng)營(yíng)責(zé)任,會(huì)計(jì)責(zé)任
37accountability unit 責(zé)任單位
38Accountancy 《會(huì)計(jì)》雜志
39accountancy 會(huì)計(jì)
40accountant 會(huì)計(jì)員,會(huì)計(jì)師
41accountant general 會(huì)計(jì)主任,總會(huì)計(jì)
42accounting in charge 主管會(huì)計(jì)師
43accountant,s legal liability 會(huì)計(jì)師的法律責(zé)任
44accountant,s report 會(huì)計(jì)師報(bào)告
45accountant,s responsibility 會(huì)計(jì)師職責(zé)
46account form 賬戶式,賬式
47accounting①會(huì)計(jì)②會(huì)計(jì)學(xué)
48accounting assumption 會(huì)計(jì)假定,會(huì)計(jì)假設(shè)
49accounting basis 會(huì)計(jì)基準(zhǔn),會(huì)計(jì)基本方法
50accounting changes 會(huì)計(jì)變更
51accounting concept 會(huì)計(jì)概念
52accounting control 會(huì)計(jì)控制
53accounting convention 會(huì)計(jì)常規(guī),會(huì)計(jì)慣例
54accounting corporation 會(huì)計(jì)公司
55accounting cycle 會(huì)計(jì)循環(huán)
56accounting data 會(huì)計(jì)數(shù)據(jù)
57accounting doctrine 會(huì)計(jì)信條
58accounting document 會(huì)計(jì)憑證
59accounting elements 會(huì)計(jì)要素
60accounting entity 會(huì)計(jì)主體,會(huì)計(jì)個(gè)體
61accounting entry 會(huì)計(jì)分錄
62accounting equation 會(huì)計(jì)等式
63accounting event 會(huì)計(jì)事項(xiàng)
64accounting exposure 會(huì)計(jì)暴露,會(huì)計(jì)暴露風(fēng)險(xiǎn)
65accounting firm 會(huì)計(jì)事務(wù)所考試大論壇
66Accounting Hall of Fame 會(huì)計(jì)名人堂
67accounting harmonization 會(huì)計(jì)協(xié)調(diào)化
68accounting identity 會(huì)計(jì)恒等式
69accounting income 會(huì)計(jì)收益
70accounting information 會(huì)計(jì)信息
71accounting information system 會(huì)計(jì)信息系統(tǒng)
72accounting internationalization 會(huì)計(jì)國(guó)際化
73accounting journals 會(huì)計(jì)雜志
74accounting legislation 會(huì)計(jì)法規(guī)
75accounting manual 會(huì)計(jì)手冊(cè)
76accounting objective 會(huì)計(jì)目標(biāo)
77accounting period 會(huì)計(jì)期
78accounting policies 會(huì)計(jì)政策
79accounting postulate 會(huì)計(jì)假設(shè)
80accounting practice 會(huì)計(jì)實(shí)務(wù)
81accounting principle 會(huì)計(jì)原則
82Accounting Principle Board 會(huì)計(jì)原則委員會(huì)
83accounting procedures 會(huì)計(jì)程序
84accounting profession 會(huì)計(jì)職業(yè),會(huì)計(jì)專業(yè)
85accounting rate of return 會(huì)計(jì)收益率
86accounting records 會(huì)計(jì)記錄,會(huì)計(jì)簿籍
87Accounting Review 《會(huì)計(jì)評(píng)論》
88accounting rules 會(huì)計(jì)規(guī)則
89Accounting Series Release 《會(huì)計(jì)公告文件》
90accounting service 會(huì)計(jì)服務(wù)
91accounting software 會(huì)計(jì)軟件
92accounting standard 會(huì)計(jì)標(biāo)準(zhǔn),會(huì)計(jì)準(zhǔn)則
93accounting standardization 會(huì)計(jì)標(biāo)準(zhǔn)化
94Accounting Standards Board 會(huì)計(jì)準(zhǔn)則委員會(huì)(英)
95Accounting Standards Committee 會(huì)計(jì)準(zhǔn)則委員會(huì)(英)
96accounting system①會(huì)計(jì)制度②會(huì)計(jì)系統(tǒng)
97accounting technique 會(huì)計(jì)技術(shù)
98accounting theory 會(huì)計(jì)理論
99accounting transaction 會(huì)計(jì)業(yè)務(wù),會(huì)計(jì)賬務(wù)
100Accounting Trend and Techniques 《會(huì)計(jì)趨勢(shì)和會(huì)計(jì)技術(shù)》
101accounting unit 會(huì)計(jì)單位
102accounting valuation 會(huì)計(jì)計(jì)價(jià)
103accounting year 會(huì)計(jì)年度
104accounts 會(huì)計(jì)賬簿,會(huì)計(jì)報(bào)表
105account sales 承銷清單,承銷報(bào)告單
106accounts payable 應(yīng)付賬款
107accounts receivable 應(yīng)收賬款
108accounts receivable aging schedule 應(yīng)收賬款賬齡分析表
109accounts receivable assigned 已轉(zhuǎn)讓應(yīng)收賬款
110accounts receivable collection period應(yīng)收賬款收款期
111accounts receivable discounted 已貼現(xiàn)應(yīng)收賬款
112accounts receivable financing 應(yīng)收賬款籌資,應(yīng)收賬款融資
113accounts receivable management 應(yīng)收賬款管理
114accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)率,應(yīng)收賬款周轉(zhuǎn)次數(shù)
115accretion 增殖
116accrual basis accounting 應(yīng)計(jì)制會(huì)計(jì),權(quán)責(zé)發(fā)生制會(huì)計(jì)
117accrued asset 應(yīng)計(jì)資產(chǎn)
118accrued expense 應(yīng)計(jì)費(fèi)用
119accrued liability 應(yīng)計(jì)負(fù)債
120accrued revenue 應(yīng)計(jì)收入
121accumulated depreciation 累計(jì)折舊
122accumulated dividend 累計(jì)股利
123accumulated earnings tax 累積盈余稅,累積收益稅
124accumulation 累積,累計(jì)
125acid test ratio 酸性試驗(yàn)比率
126acquired company 被盤購(gòu)公司,被兼并公司
127acquisition 購(gòu)置,盤購(gòu)
128acquisition accounting 盤購(gòu)會(huì)計(jì)
129acquisition cost 購(gòu)置成本
130acquisition decision 購(gòu)置決策
131acquisition excess 盤購(gòu)超支
132acquisition surplus 盤購(gòu)盈余
133across-the-board 全面調(diào)整
134ACT 預(yù)交公司稅
135act 法案,法規(guī)
136action 起訴,訴訟
137active account 活動(dòng)賬戶
138active assets 活動(dòng)資產(chǎn)
139activity 業(yè)務(wù)活動(dòng),作業(yè)
140activity account 作業(yè)賬戶
141activity accounting 作業(yè)會(huì)計(jì)
142activity ratio 業(yè)務(wù)活動(dòng)比率
143activity variance 業(yè)務(wù)活動(dòng)量差異
144act of bankruptcy 破產(chǎn)法
145act of company 公司法
146act of God 天災(zāi),不可抗力
147actual capital 實(shí)際資本
148actual value 實(shí)際價(jià)值
149actual wage 實(shí)際工資
150added value 增值
-
151added value statement 增值表
152added value tax 增值稅
153addition 增置,擴(kuò)建
154additional depreciation 附加折舊,補(bǔ)提折舊
155additional paid-in capital 附加實(shí)繳資本
156additional tax 附加稅
157adequate disclosure 充分披露
158adjunct account 附加賬戶
159adjustable-rate bond 可調(diào)整利率債券
160adjusted gross income 調(diào)整后收益總額,調(diào)整后所得總額
161adjusted trial balance 調(diào)整后試算表
162adjusting entry 調(diào)整分錄
163adjustment 調(diào)整
164adjustment account 調(diào)整賬戶
165adjustment bond 調(diào)整債券
166administrative accounting 行政管理會(huì)計(jì)
167administrative budget 行政管理預(yù)算
168administrative expense行政管理費(fèi)用
169ADR 資產(chǎn)折舊年限幅度
170ad valorem tax 從價(jià)稅
171advance 預(yù)付款,墊付款
172advance corporation tax 預(yù)交公司稅
173advances from customers 預(yù)收客戶款
174advance to suppliers 預(yù)付貨款
175adventure 投機(jī)經(jīng)營(yíng),短期經(jīng)營(yíng)
176adverse opinion 反面意見(jiàn),否定意見(jiàn)
177adverse variance 不利差異,逆差
178advisory services咨詢服務(wù)
179affiliated company 聯(lián)營(yíng)公司
180affiliation 聯(lián)營(yíng)
181after closing trial balance 結(jié)賬后試算表
182after cost 售后成本
183after date 出票后兌付
184after sight 見(jiàn)票后兌付
185after-tax 稅后
186AGA 政府會(huì)計(jì)師聯(lián)合會(huì)
187age 壽命,賬齡,資產(chǎn)使用年限
188age allowance年齡減免
189age analysis 賬齡分析
190agency 代理,代理關(guān)系
191agency commission 代理傭金
192agency fund 代管基金
193agenda 議事日程,備忘錄
194agent 代理商,代理人
195aggregate balance sheet 合并資產(chǎn)負(fù)債表
196aggregate income statement 合并損益表
197AGI 調(diào)整后收益總額,調(diào)整后所得總額
198aging of accounts receivable應(yīng)收賬款賬齡分析
199aging schedule 賬齡表
200agio 貼水,折價(jià)
201agiotage 匯兌業(yè)務(wù),兌換業(yè)務(wù)
202AGM 年度股東大會(huì)
203agreement 協(xié)議
204agreement of partnership 合伙協(xié)議
205AICPA 美國(guó)注冊(cè)公共會(huì)計(jì)師協(xié)會(huì)
206AIS 會(huì)計(jì)信息系統(tǒng)
207all capital earnings rate 資本總額收益率
208all-inclusive income concept 總括收益概念
209allocation 分?jǐn)?分配
210allocation criteria分配標(biāo)準(zhǔn)
211allotment①分配,撥付②分配數(shù),撥付數(shù)
212allowance①備抵②折讓③津貼
213allowance for bad debts 呆賬備抵
214allowance for depreciation 折舊備抵賬戶
215allowance method 備抵法
216all-purpose financial statement 通用財(cái)務(wù)報(bào)表,通用會(huì)計(jì)報(bào)表
217alpha risk 阿爾法風(fēng)險(xiǎn),第一種審計(jì)風(fēng)險(xiǎn)
218altered check 涂改支票
219alternative accounting methods 可選擇性會(huì)計(jì)方法
220alternative proposals 替代方案,備選方案
221amalgamation 企業(yè)合并
222American Accounting Association 美國(guó)會(huì)計(jì)學(xué)會(huì)
223American depository receipts 美國(guó)銀行證券存單,美國(guó)銀行證券托存收據(jù)
224American 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)
225American option 美式期權(quán)
226American Stock Exchange 美國(guó)股票交易所
227amortization①攤銷②攤還
228amortized cost 攤余成本
229amount 金額,合計(jì)
230amount differ 金額不符
231amount due 到期金額
232amount of 1 dollar 1元的本利和
233analysis 分析
234analyst分析師
235analytical review 分析性檢查
236annual audit 年度審計(jì)
237annual closing 年度結(jié)賬
238annual general meeting 年度股東大會(huì)
239annualize 按年折算
240annualized net present value 折算年度凈現(xiàn)值
241annual report 年度報(bào)告
242annuity 年金
243annuity due期初年金
244annuity in advance預(yù)付年金
245annuity in arrears遲付年金
246annuity method of depreciation 年金折舊法
247antedate 填早日期
248anticipation 預(yù)計(jì),預(yù)列
249anti-dilution clause 防止稀釋條款
250anti-pollution investment 消除污染投資
251anti-profiteering tax 反暴利稅
252anti-tax avoidance 反避稅
253anti-trust legislation 反拖拉斯立法
254A/P 應(yīng)付賬款
255APB 會(huì)計(jì)原則委員會(huì)
256APB Opinion 《會(huì)計(jì)原則委員會(huì)意見(jiàn)書》
257Application申請(qǐng),申請(qǐng)書
258applied overhead 已分配間接費(fèi)用
259appraisal 估價(jià)
260appraisal capital 評(píng)估資本
261appraisal surplus 估價(jià)盈余
262appraiser 估價(jià)員,估價(jià)師
263appreciation 增值
264appropriated retained earnings 已撥定留存收益,已指定用途留存收益
265appropriation 撥款,指撥經(jīng)費(fèi)
266appropriation account ①撥款賬戶②留存收益分配賬戶
267appropriation budget撥款預(yù)算
268approval 核定,審批
269approved account 核定賬戶
270approved bond 核定債券
271A/R 應(yīng)收賬款
272arbitrage 套利,套匯
273arbitrage transaction 套利業(yè)務(wù),套匯業(yè)務(wù)
274arbitration 仲裁,公斷
275arithmetical error 算術(shù)誤差
276arm,s-length price 正常價(jià)格,公正價(jià)格
277arm,s-length transaction 一臂之隔交易,正常交易
278ARR 會(huì)計(jì)收益率
279arrears①拖欠,欠款②遲付
280arrestment 財(cái)產(chǎn)扣押
281Authur 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
282article 文件條文,合同條款
283articles of incorporation公司章程
284articles of partnership 合伙契約
285articulate 環(huán)接
286articulated concept 環(huán)接觀念
287artificial intelligence 人工智能
288ASB 審計(jì)準(zhǔn)則委員會(huì)
289ASE美國(guó)股票交易所
290Asian Development Bank 亞洲開(kāi)發(fā)銀行
291Asian dollar 亞洲美元
292asking price 索價(jià),賣方報(bào)價(jià)
293assessed value 估定價(jià)值
294assessment①估定,查定②特別稅捐,特別攤派稅捐
295asset 資產(chǎn)
296asset cover 資產(chǎn)擔(dān)保,資產(chǎn)保證
297asset depreciation range 資產(chǎn)折舊年限幅度
298asset-liability view 資產(chǎn)—負(fù)債觀念
299asset quality 資產(chǎn)質(zhì)量
300asset retirement 資產(chǎn)退役,資產(chǎn)報(bào)廢
2Abacus《算盤》雜志
3abacus 算盤考試大論壇
4Abandonment廢棄,報(bào)廢;委付
5abandonment value 廢棄價(jià)值
6abatement①減免②沖銷
7ability to service debt 償債能力
8abnormal cost 異常成本
9abnormal spoilage 異常損耗
10above par 超過(guò)票面價(jià)值
11above the line線上項(xiàng)目
12absolute amount 絕對(duì)數(shù),絕對(duì)金額
13absolute endorsement 絕對(duì)背書
14absolute insolvency 絕對(duì)無(wú)力償付
15absolute priority 絕對(duì)優(yōu)先求償權(quán)
16absolute value 絕對(duì)值
17absorb 攤配,轉(zhuǎn)并
18absorption account 攤配賬戶,轉(zhuǎn)并賬戶
19absorption costing 攤配成本計(jì)算法
20abstract 摘要表考試大論壇
21abuse 濫用職權(quán)
22abuse of tax shelter 濫用避稅項(xiàng)目
23ACCA特許公認(rèn)會(huì)計(jì)師公會(huì)
24accelerated cost recovery system 加速成本收回制度
25accelerated depreciation method 加速折舊法,快速折舊法
26acceleration clause 加速償付條款,提前償付條款
27acceptance①承兌②已承兌票據(jù)③驗(yàn)收
28acceptance bill 承兌票據(jù)
29acceptance register 承兌票據(jù)登記簿
30acceptance sampling驗(yàn)收抽樣
31access time 存取時(shí)間
32accommodation 融通
33accommodation bill 融通票據(jù)
34accommodation endorsement 融通背書
35account①賬戶,會(huì)計(jì)科目②賬簿,報(bào)表③賬目,賬項(xiàng)④記賬
36accountability 經(jīng)營(yíng)責(zé)任,會(huì)計(jì)責(zé)任
37accountability unit 責(zé)任單位
38Accountancy 《會(huì)計(jì)》雜志
39accountancy 會(huì)計(jì)
40accountant 會(huì)計(jì)員,會(huì)計(jì)師
41accountant general 會(huì)計(jì)主任,總會(huì)計(jì)
42accounting in charge 主管會(huì)計(jì)師
43accountant,s legal liability 會(huì)計(jì)師的法律責(zé)任
44accountant,s report 會(huì)計(jì)師報(bào)告
45accountant,s responsibility 會(huì)計(jì)師職責(zé)
46account form 賬戶式,賬式
47accounting①會(huì)計(jì)②會(huì)計(jì)學(xué)
48accounting assumption 會(huì)計(jì)假定,會(huì)計(jì)假設(shè)
49accounting basis 會(huì)計(jì)基準(zhǔn),會(huì)計(jì)基本方法
50accounting changes 會(huì)計(jì)變更
51accounting concept 會(huì)計(jì)概念
52accounting control 會(huì)計(jì)控制
53accounting convention 會(huì)計(jì)常規(guī),會(huì)計(jì)慣例
54accounting corporation 會(huì)計(jì)公司
55accounting cycle 會(huì)計(jì)循環(huán)
56accounting data 會(huì)計(jì)數(shù)據(jù)
57accounting doctrine 會(huì)計(jì)信條
58accounting document 會(huì)計(jì)憑證
59accounting elements 會(huì)計(jì)要素
60accounting entity 會(huì)計(jì)主體,會(huì)計(jì)個(gè)體
61accounting entry 會(huì)計(jì)分錄
62accounting equation 會(huì)計(jì)等式
63accounting event 會(huì)計(jì)事項(xiàng)
64accounting exposure 會(huì)計(jì)暴露,會(huì)計(jì)暴露風(fēng)險(xiǎn)
65accounting firm 會(huì)計(jì)事務(wù)所考試大論壇
66Accounting Hall of Fame 會(huì)計(jì)名人堂
67accounting harmonization 會(huì)計(jì)協(xié)調(diào)化
68accounting identity 會(huì)計(jì)恒等式
69accounting income 會(huì)計(jì)收益
70accounting information 會(huì)計(jì)信息
71accounting information system 會(huì)計(jì)信息系統(tǒng)
72accounting internationalization 會(huì)計(jì)國(guó)際化
73accounting journals 會(huì)計(jì)雜志
74accounting legislation 會(huì)計(jì)法規(guī)
75accounting manual 會(huì)計(jì)手冊(cè)
76accounting objective 會(huì)計(jì)目標(biāo)
77accounting period 會(huì)計(jì)期
78accounting policies 會(huì)計(jì)政策
79accounting postulate 會(huì)計(jì)假設(shè)
80accounting practice 會(huì)計(jì)實(shí)務(wù)
81accounting principle 會(huì)計(jì)原則
82Accounting Principle Board 會(huì)計(jì)原則委員會(huì)
83accounting procedures 會(huì)計(jì)程序
84accounting profession 會(huì)計(jì)職業(yè),會(huì)計(jì)專業(yè)
85accounting rate of return 會(huì)計(jì)收益率
86accounting records 會(huì)計(jì)記錄,會(huì)計(jì)簿籍
87Accounting Review 《會(huì)計(jì)評(píng)論》
88accounting rules 會(huì)計(jì)規(guī)則
89Accounting Series Release 《會(huì)計(jì)公告文件》
90accounting service 會(huì)計(jì)服務(wù)
91accounting software 會(huì)計(jì)軟件
92accounting standard 會(huì)計(jì)標(biāo)準(zhǔn),會(huì)計(jì)準(zhǔn)則
93accounting standardization 會(huì)計(jì)標(biāo)準(zhǔn)化
94Accounting Standards Board 會(huì)計(jì)準(zhǔn)則委員會(huì)(英)
95Accounting Standards Committee 會(huì)計(jì)準(zhǔn)則委員會(huì)(英)
96accounting system①會(huì)計(jì)制度②會(huì)計(jì)系統(tǒng)
97accounting technique 會(huì)計(jì)技術(shù)
98accounting theory 會(huì)計(jì)理論
99accounting transaction 會(huì)計(jì)業(yè)務(wù),會(huì)計(jì)賬務(wù)
100Accounting Trend and Techniques 《會(huì)計(jì)趨勢(shì)和會(huì)計(jì)技術(shù)》
101accounting unit 會(huì)計(jì)單位
102accounting valuation 會(huì)計(jì)計(jì)價(jià)
103accounting year 會(huì)計(jì)年度
104accounts 會(huì)計(jì)賬簿,會(huì)計(jì)報(bào)表
105account sales 承銷清單,承銷報(bào)告單
106accounts payable 應(yīng)付賬款
107accounts receivable 應(yīng)收賬款
108accounts receivable aging schedule 應(yīng)收賬款賬齡分析表
109accounts receivable assigned 已轉(zhuǎn)讓應(yīng)收賬款
110accounts receivable collection period應(yīng)收賬款收款期
111accounts receivable discounted 已貼現(xiàn)應(yīng)收賬款
112accounts receivable financing 應(yīng)收賬款籌資,應(yīng)收賬款融資
113accounts receivable management 應(yīng)收賬款管理
114accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)率,應(yīng)收賬款周轉(zhuǎn)次數(shù)
115accretion 增殖
116accrual basis accounting 應(yīng)計(jì)制會(huì)計(jì),權(quán)責(zé)發(fā)生制會(huì)計(jì)
117accrued asset 應(yīng)計(jì)資產(chǎn)
118accrued expense 應(yīng)計(jì)費(fèi)用
119accrued liability 應(yīng)計(jì)負(fù)債
120accrued revenue 應(yīng)計(jì)收入
121accumulated depreciation 累計(jì)折舊
122accumulated dividend 累計(jì)股利
123accumulated earnings tax 累積盈余稅,累積收益稅
124accumulation 累積,累計(jì)
125acid test ratio 酸性試驗(yàn)比率
126acquired company 被盤購(gòu)公司,被兼并公司
127acquisition 購(gòu)置,盤購(gòu)
128acquisition accounting 盤購(gòu)會(huì)計(jì)
129acquisition cost 購(gòu)置成本
130acquisition decision 購(gòu)置決策
131acquisition excess 盤購(gòu)超支
132acquisition surplus 盤購(gòu)盈余
133across-the-board 全面調(diào)整
134ACT 預(yù)交公司稅
135act 法案,法規(guī)
136action 起訴,訴訟
137active account 活動(dòng)賬戶
138active assets 活動(dòng)資產(chǎn)
139activity 業(yè)務(wù)活動(dòng),作業(yè)
140activity account 作業(yè)賬戶
141activity accounting 作業(yè)會(huì)計(jì)
142activity ratio 業(yè)務(wù)活動(dòng)比率
143activity variance 業(yè)務(wù)活動(dòng)量差異
144act of bankruptcy 破產(chǎn)法
145act of company 公司法
146act of God 天災(zāi),不可抗力
147actual capital 實(shí)際資本
148actual value 實(shí)際價(jià)值
149actual wage 實(shí)際工資
150added value 增值
-
151added value statement 增值表
152added value tax 增值稅
153addition 增置,擴(kuò)建
154additional depreciation 附加折舊,補(bǔ)提折舊
155additional paid-in capital 附加實(shí)繳資本
156additional tax 附加稅
157adequate disclosure 充分披露
158adjunct account 附加賬戶
159adjustable-rate bond 可調(diào)整利率債券
160adjusted gross income 調(diào)整后收益總額,調(diào)整后所得總額
161adjusted trial balance 調(diào)整后試算表
162adjusting entry 調(diào)整分錄
163adjustment 調(diào)整
164adjustment account 調(diào)整賬戶
165adjustment bond 調(diào)整債券
166administrative accounting 行政管理會(huì)計(jì)
167administrative budget 行政管理預(yù)算
168administrative expense行政管理費(fèi)用
169ADR 資產(chǎn)折舊年限幅度
170ad valorem tax 從價(jià)稅
171advance 預(yù)付款,墊付款
172advance corporation tax 預(yù)交公司稅
173advances from customers 預(yù)收客戶款
174advance to suppliers 預(yù)付貨款
175adventure 投機(jī)經(jīng)營(yíng),短期經(jīng)營(yíng)
176adverse opinion 反面意見(jiàn),否定意見(jiàn)
177adverse variance 不利差異,逆差
178advisory services咨詢服務(wù)
179affiliated company 聯(lián)營(yíng)公司
180affiliation 聯(lián)營(yíng)
181after closing trial balance 結(jié)賬后試算表
182after cost 售后成本
183after date 出票后兌付
184after sight 見(jiàn)票后兌付
185after-tax 稅后
186AGA 政府會(huì)計(jì)師聯(lián)合會(huì)
187age 壽命,賬齡,資產(chǎn)使用年限
188age allowance年齡減免
189age analysis 賬齡分析
190agency 代理,代理關(guān)系
191agency commission 代理傭金
192agency fund 代管基金
193agenda 議事日程,備忘錄
194agent 代理商,代理人
195aggregate balance sheet 合并資產(chǎn)負(fù)債表
196aggregate income statement 合并損益表
197AGI 調(diào)整后收益總額,調(diào)整后所得總額
198aging of accounts receivable應(yīng)收賬款賬齡分析
199aging schedule 賬齡表
200agio 貼水,折價(jià)
201agiotage 匯兌業(yè)務(wù),兌換業(yè)務(wù)
202AGM 年度股東大會(huì)
203agreement 協(xié)議
204agreement of partnership 合伙協(xié)議
205AICPA 美國(guó)注冊(cè)公共會(huì)計(jì)師協(xié)會(huì)
206AIS 會(huì)計(jì)信息系統(tǒng)
207all capital earnings rate 資本總額收益率
208all-inclusive income concept 總括收益概念
209allocation 分?jǐn)?分配
210allocation criteria分配標(biāo)準(zhǔn)
211allotment①分配,撥付②分配數(shù),撥付數(shù)
212allowance①備抵②折讓③津貼
213allowance for bad debts 呆賬備抵
214allowance for depreciation 折舊備抵賬戶
215allowance method 備抵法
216all-purpose financial statement 通用財(cái)務(wù)報(bào)表,通用會(huì)計(jì)報(bào)表
217alpha risk 阿爾法風(fēng)險(xiǎn),第一種審計(jì)風(fēng)險(xiǎn)
218altered check 涂改支票
219alternative accounting methods 可選擇性會(huì)計(jì)方法
220alternative proposals 替代方案,備選方案
221amalgamation 企業(yè)合并
222American Accounting Association 美國(guó)會(huì)計(jì)學(xué)會(huì)
223American depository receipts 美國(guó)銀行證券存單,美國(guó)銀行證券托存收據(jù)
224American 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)
225American option 美式期權(quán)
226American Stock Exchange 美國(guó)股票交易所
227amortization①攤銷②攤還
228amortized cost 攤余成本
229amount 金額,合計(jì)
230amount differ 金額不符
231amount due 到期金額
232amount of 1 dollar 1元的本利和
233analysis 分析
234analyst分析師
235analytical review 分析性檢查
236annual audit 年度審計(jì)
237annual closing 年度結(jié)賬
238annual general meeting 年度股東大會(huì)
239annualize 按年折算
240annualized net present value 折算年度凈現(xiàn)值
241annual report 年度報(bào)告
242annuity 年金
243annuity due期初年金
244annuity in advance預(yù)付年金
245annuity in arrears遲付年金
246annuity method of depreciation 年金折舊法
247antedate 填早日期
248anticipation 預(yù)計(jì),預(yù)列
249anti-dilution clause 防止稀釋條款
250anti-pollution investment 消除污染投資
251anti-profiteering tax 反暴利稅
252anti-tax avoidance 反避稅
253anti-trust legislation 反拖拉斯立法
254A/P 應(yīng)付賬款
255APB 會(huì)計(jì)原則委員會(huì)
256APB Opinion 《會(huì)計(jì)原則委員會(huì)意見(jiàn)書》
257Application申請(qǐng),申請(qǐng)書
258applied overhead 已分配間接費(fèi)用
259appraisal 估價(jià)
260appraisal capital 評(píng)估資本
261appraisal surplus 估價(jià)盈余
262appraiser 估價(jià)員,估價(jià)師
263appreciation 增值
264appropriated retained earnings 已撥定留存收益,已指定用途留存收益
265appropriation 撥款,指撥經(jīng)費(fèi)
266appropriation account ①撥款賬戶②留存收益分配賬戶
267appropriation budget撥款預(yù)算
268approval 核定,審批
269approved account 核定賬戶
270approved bond 核定債券
271A/R 應(yīng)收賬款
272arbitrage 套利,套匯
273arbitrage transaction 套利業(yè)務(wù),套匯業(yè)務(wù)
274arbitration 仲裁,公斷
275arithmetical error 算術(shù)誤差
276arm,s-length price 正常價(jià)格,公正價(jià)格
277arm,s-length transaction 一臂之隔交易,正常交易
278ARR 會(huì)計(jì)收益率
279arrears①拖欠,欠款②遲付
280arrestment 財(cái)產(chǎn)扣押
281Authur 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
282article 文件條文,合同條款
283articles of incorporation公司章程
284articles of partnership 合伙契約
285articulate 環(huán)接
286articulated concept 環(huán)接觀念
287artificial intelligence 人工智能
288ASB 審計(jì)準(zhǔn)則委員會(huì)
289ASE美國(guó)股票交易所
290Asian Development Bank 亞洲開(kāi)發(fā)銀行
291Asian dollar 亞洲美元
292asking price 索價(jià),賣方報(bào)價(jià)
293assessed value 估定價(jià)值
294assessment①估定,查定②特別稅捐,特別攤派稅捐
295asset 資產(chǎn)
296asset cover 資產(chǎn)擔(dān)保,資產(chǎn)保證
297asset depreciation range 資產(chǎn)折舊年限幅度
298asset-liability view 資產(chǎn)—負(fù)債觀念
299asset quality 資產(chǎn)質(zhì)量
300asset retirement 資產(chǎn)退役,資產(chǎn)報(bào)廢