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1、1,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,①减免②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 endorsem
2、ent ,绝对背书 14,absolute insolvency ,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
3、 system ,加速成本收回制度 25,accelerated depreciation method ,"加速折旧法,快速折旧法" 26,acceleration clause ,"加速偿付条款,提前偿付条款" 27,acceptance,①承兑②已承兑票据③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
4、34,accommodation endorsement ,融通背书 35,account,"①账户,会计科目②账簿,报表③账目,账项④记账" 36,accountability ,"经营责任,会计责任" 37,accountability 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 liab
5、ility ",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,①会计②会计学 48,accounting assumption ,"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
6、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,accounting 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 equat
7、ion ,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 70,accounting information ,会计信息 71,accounting information system
8、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,accounting practice ,会计实务 81,accou
9、nting 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
10、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,①会计制度②会计系统 97,accounting technique ,会计技术 98,accou
11、nting theory ,会计理论 99,accounting 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 rec
12、eivable ,应收账款 108,accounts receivable aging schedule ,应收账款账龄分析表 109,accounts 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
13、 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 accounting ,"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
14、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" 127,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
15、 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,activity 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,ac
16、t 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 ,增值税 153,addition ,"增置,扩建" 154,additional depreciation ,"附加折旧,补提折旧" 155,addit
17、ional 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 163,adjustment ,调整 164,adjustment account
18、 ,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,advance to s
19、uppliers ,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
20、185,after-tax ,税后 186,AGA ,政府会计师联合会 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
21、 ,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 199,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
22、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,"①分配,拨付②分配数,拨付数" 212,allowance,①备抵②折让③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
23、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,amalgamation ,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 Ins
24、titute 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,①摊销②摊还 228,amortized cost ,摊余成本 229,amount ,"金额,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 2
25、34,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 ,年金 243,annuity due,期初年金 244,annuity in advance,预付年金 245,annuity
26、 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 legislation ,反拖拉斯立法 254,A/P ,应付账款 255,AP
27、B ,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
28、"拨款,指拨经费" 266,appropriation account ,①拨款账户②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
29、"arm,s-length price ","正常价格,公正价格" 277,"arm,s-length transaction ","一臂之隔交易,正常交易" 278,ARR ,会计收益率 279,arrears,"①拖欠,欠款②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,
30、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,ASE,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,"①估定,查定②特别税捐,特别摊派税捐" 295,asset ,资产 296,asset cover
31、"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" 301,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,as
32、signment 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 cost ,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" 3
33、16,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,①审计②审计学 326,auditing procedure ,审计
34、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" 335,audit program ,审计工作计划
35、336,audit report ,审计报告 337,audit risk ,审计风险 338,audit sampling ,审计抽样 339,audit software ,审计软件 340,audit test,审计抽查 341,audit trail,"审计脉络,审计线索" 342,audit working paper ,审计工作底稿 343,authorized capital stock ,"核定股本,法定股本" 344,automated clearing house ,自动票据交换所 345,automated teller machine ,自动取款机
36、346,automatic transfer service ,自动转账服务 347,available asset ,可用资产 348,available inventory ,可用存货 349,average balance ,平均余额 350,average collection period ,平均收款期 351,average cost,平均成本 352,average-cost method ,平均成本法 353,average inventory ,"平均存货,平均库存" 354,average life ,"平均寿命,平均使用年限" 355,average p
37、ayment period (of accounts payable) ,应付账款平均付款期 356,average rate of return ,平均收益率 357,averages ,股票价格平均指数 358,avoidable cost ,可避免成本 359,back charge ,欠费费用 360,back date ,"倒填日期,填早日期" 361,backed bill ,背书票据 362,back-end load,后期负担 363,backer,①票据担保人②财务支持人 364,backlog depreciation ,欠提折旧 365,back or
38、der ,欠交订货 366,back pay ,欠付工资 367,back tax ,欠交税款 368,back-to-back credit ,对开信用证 369,back-to-back loan,对销贷款 370,back wardation ,倒价 371,backward integration ,逆向合并 372,bad check ,空头支票 373,bad debt ,"呆账,呆账账户" 374,bad debt account ,呆账账户 375,bad debt expense ,呆账费用 376,bad debt ratio ,呆账比率 377,b
39、ad debt recovery ,呆账收回 378,bailment ,"寄销,寄托" 379,bailout ,抽资 380,bailout period ,投资返还期 381,balance,①余额②平衡 382,balance budget ,平衡预算 383,balance due ,结欠余额 384,balance fund ,平衡基金 385,balance of account ,账户余额 386,balance of payment ,国际收支差额 387,balance of retained earnings ,留存收益余额 388,balance
40、sheet ,资产负债表 389,balance sheet account ,资产负债表账户 390,balance sheet analysis ,资产负债表分析 391,balance sheet audit ,资产负债表审计 392,balance sheet date ,结账日期 393,balance sheet ratio ,资产负债表比率 394,balance sheet total ,资产负债表总额 395,balloon payment ,漂浮式付款 396,bank ,银行 397,"bank(er,s) acceptance ","银行承兑,银行承兑
41、汇票" 398,bank balance ,银行存款余额 399,bankbook ,存折 400,bank charge ,银行手续费 401,bank checking account ,"银行支票账户,银行活期存款账户" 402,bank confirmation ,银行证明信函 403,bank credit,"银行信用,银行信贷" 404,bank custody ,银行保险库 405,bank draft,银行汇票 406,banker,①银行家②银行 407,bank failure ,银行倒闭 408,bank loan ,银行贷款 409,bank o
42、verdraft,银行透支 410,bank reconciliation statement,"银行对账单,银行存款调节表" 411,bank reference,银行征信信函 412,bank run ,银行挤兑 413,bankruptcy ,破产 414,bankruptcy act ,破产法 415,bankruptcy cost ,破产成本 416,bankruptcy court ,破产法院 417,bankruptcy prediction,破产判断 418,Bankruptcy Reform Act of 1978 ,1978年破产改革法 419,bank
43、 transfer ,"银行汇兑业务,银行转账业务" 420,bargain,"①合同,谈判②廉价货" 421,bargain money,定金 422,bargain purchase option,承租人优先购置权 423,bargain renewed option,承租人优先续租权 424,bargain sale ,廉价销售 425,barometers ,"经济晴雨表,经济指标" 426,barometers stock,晴雨表股票 427,barter ,以货易货 428,barter transaction ,易货业务 429,base ,基数 430,b
44、ase period ,基期 431,base price ,基价 432,base rate ,基础利率 433,base stock ,基础存量 434,BASIC ,基础语言 435,basic earnings per share ,每股基础收益 436,basis ,基准 437,basis of accounting ,"会计基准,会计方法" 438,basis of taxation ,计税基准 439,basis point ,基点 440,basket purchase ,"整套采购,总价采购" 441,batch costing ,分批成本计算法 4
45、42,batch processing ,"分批处理,分批数据处理" 443,B/D ,过次页 444,B/E,汇票 445,BE analysis ,"损益分界分析,保本分析" 446,bear,"①承担,负担②卖空者,空头" 447,bearer ,持票人 448,bearer bond ,不记名债券 449,bearer draft ,不记名汇票 450,bear interest ,"附息,负担利息" 451,bear market ,"熊市,下跌行情" 452,bear squeeze ,榨空头 453,beating the market ,战胜股市 454
46、before-separation cost ,分离前成本 455,before-tax income,税前收益 456,Beginners All-purpose Symbolic Instruction Code ,"基础语言,初学者通用符号指令语言" 457,beginning balance ,期初余额 458,beginning inventory ,期初存货 459,bellwether security ,"领头证券,龙头证券" 460,below par ,低于票面价值 461,below the line ,线下项目 462,beneficial inter
47、est,受益人权益 463,beneficial owner ,受益权人 464,beneficiary ,"受益人,受款人,受赔人" 465,benefit,"①效益,利益②福利金,津贴" 466,benefit-cost analysis ,效益成本分析 467,benefit-cost ratio ,效益成本比率 468,benefit fund ,福利基金 469,benefit in kind ,实物福利 470,benefit system ,职工福利制度 471,best-efforts agreement ,证券尽力推销协议 472,beta coeffic
48、ient ,贝塔系数 473,beta risk ,"贝塔风险,第二种类型误差" 474,betterment ,"改造投资,改造工程投资" 475,B/F ,余额承前 476,Bias,"偏差,偏向性" 477,bid ,①买价②投标 478,bid bond ,投标保证金 479,bid price,"①买方出价,买价②投标价格" 480,big bath ,巨额冲销 481,Big Board ,大证券交易所 482,Big Five ,五大会计师事务所 483,bill,"①汇票,票据②通知单,清单③账单,发货票" 484,billing ,"开发票,开账单"
49、 485,billing clerk ,开票员 486,bill of entry ,报关单 487,bill of exchange ,汇票 488,bill of lading ,"提货单,提单" 489,bill of materials ,用料单 490,bill of sales ,"销货清单,卖据" 491,bills payable ,应付票据 492,bills receivable ,应收票据 493,B/L ,提货单 494,black market ,黑市 495,black money ,黑钱 496,blank bill of lading ,不
50、记名提货单 497,blank check ,空白支票 498,blank endorsement ,不记名背书 499,blanket mortgage ,总括抵押 500,blanket order ,总括订货单 501,blanket price ,总括价格 502,blind entry ,"失实分录,未加说明的分录" 503,blind purchase ,盲目采购 504,blue-chip ,"蓝筹码股票,热门股票" 505,blue-sky laws ,"蓝天法,股票发行控制法" 506,board chairman ,董事长 507,board minu
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