译趣社区
1AAA
3abacus
4Abandonment
5abandonment value
6abatement
7ability to service debt
8abnormal cost
9abnormal spoilage
10above par
11above the line
12absolute amount
13absolute endorsement
14absolute insolvency
15absolute priority
16absolute value
17absorb
18absorption account
19absorption costing
20abstract
21abuse
22abuse of tax shelter
23ACCA
24accelerated cost recovery system 25accelerated depreciation method 26acceleration clause
27acceptance
28acceptance bill
29acceptance register
30acceptance sampling
31access time
32accommodation
33accommodation bill
34accommodation endorsement
35account
36accountability
37accountability unit
38Accountancy
39accountancy
40accountant
41accountant general
42accounting in charge
43accountant,s legal liability
44accountant,s report
45accountant,s responsibility
46account form
47accounting
48accounting assumption
49accounting basis
50accounting changes
51accounting concept
52accounting control
53accounting convention
54accounting corporation
55accounting cycle
56accounting data
57accounting doctrine
58accounting document
59accounting elements
60accounting entity
61accounting entry
62accounting equation
63accounting event
64accounting exposure
65accounting firm
66Accounting Hall of Fame
67accounting harmonization
68accounting identity
69accounting income
70accounting information
71accounting information system
72accounting internationalization
73accounting journals
74accounting legislation
75accounting manual
76accounting objective
77accounting period
78accounting policies
79accounting postulate
80accounting practice
81accounting principle
82Accounting Principle Board
83accounting procedures
84accounting profession
85accounting rate of return
86accounting records
87Accounting Review
88accounting rules
89Accounting Series Release
90accounting service
91accounting software
92accounting standard
93accounting standardization
94Accounting Standards Board
95Accounting Standards Committee
96accounting system
97accounting technique
98accounting theory
99accounting transaction
100Accounting Trend and Techniques
101accounting unit
102accounting valuation
103accounting year
104accounts
105account sales
106accounts payable
107accounts receivable
108accounts receivable aging schedule 109accounts receivable assigned
110accounts receivable collection period
111accounts receivable discounted 112accounts receivable financing 113accounts receivable management 114accounts receivable turnover 115accretion
116accrual basis accounting
117accrued asset
118accrued expense
119accrued liability
120accrued revenue
121accumulated depreciation
122accumulated dividend
123accumulated earnings tax
124accumulation
125acid test ratio
126acquired company
127acquisition
128acquisition accounting
129acquisition cost
130acquisition decision
131acquisition excess
132acquisition surplus
133across-the-board
134ACT
135act
136action
137active account
138active assets
139activity
140activity account
141activity accounting
142activity ratio
143activity variance
144act of bankruptcy
145act of company
146act of God
147actual capital
148actual value
149actual wage
150added value
151added value statement
152added value tax
153addition
154additional depreciation
155additional paid-in capital
156additional tax
157adequate disclosure
158adjunct account
159adjustable-rate bond
160adjusted gross income
161adjusted trial balance
162adjusting entry
163adjustment
164adjustment account
165adjustment bond
166administrative accounting
167administrative budget
168administrative expense
169ADR
170ad valorem tax
171advance
172advance corporation tax
173advances from customers
174advance to suppliers
175adventure
176adverse opinion
177adverse variance
178advisory services
179affiliated company
180affiliation
181after closing trial balance
182after cost
183after date
184after sight
185after-tax
186AGA
187age
188age allowance
189age analysis
190agency
191agency commission
192agency fund
193a g enda
194agent
195aggregate balance sheet
196aggregate income statement
197AGI
198aging of accounts receivable 199aging schedule
200agio
201agiotage
202AGM
203agreement
204agreement of partnership
205AICPA
206AIS
207all capital earnings rate
208all-inclusive income concept 209allocation
210allocation criteria
211allotment
212allowance
213allowance for bad debts
214allowance for depreciation
215allowance method
216all-purpose financial statement 217alpha risk
218altered check
219alternative accounting methods 220alternative proposals
221amalgamation
222American Accounting Association
223American depository receipts
224American Institute of Certified Public Accountants
225American option
226American Stock Exchange
227amortization
228amortized cost
229amount
230amount differ
231amount due
232amount of 1 dollar
233analysis
234analyst
235analytical review
236annual audit
237annual closing
238annual general meeting
239annualize
240annualized net present value 241annual report
242annuity
243annuity due
244annuity in advance
245annuity in arrears
246annuity method of depreciation 247antedate
248anticipation
249anti-dilution clause
250anti-pollution investment
251anti-profiteering tax
252anti-tax avoidance
253anti-trust legislation
254A/P
255APB
256APB Opinion
257Application
258applied overhead
259appraisal
260appraisal capital
261appraisal surplus
262appraiser
263appreciation
264appropriated retained earnings 265appropriation
266appropriation account
267appropriation budget
268approval
269approved account
270approved bond
271A/R
272arbitrage
273arbitrage transaction
274arbitration
275arithmetical error
276arm,s-length price
277arm,s-length transaction
278ARR
279arrears
280arrestment
281Authur Anderson & Co.
282article
283articles of incorporation
284articles of partnership
285articulate
286articulated concept
287artificial intelligence
288ASB
289ASE
290Asian Development Bank
291Asian dollar
292asking price
293assessed value
294assessment
295asset
296asset cover
297asset depreciation range
298asset-liability view
299asset quality
300asset retirement
301asset revaluation
302asset stripping
303asset structure
304asset turnover
305asset valuation
306assignment of accounts receivable 307associated company
308Association of Government Accounting 309assumed liability
310AT
311at cost
312at par
313at sight
314attached account
315attachment
316attest
317attestation
318audit
319auditability
320audit committee
321audit coverage
322audited financial statement
323audit evidence
324Audit Guides
325auditing
326auditing procedure
327auditing process
328auditing standard
329Auditing Standards Board
330Auditor
331auditor general
332auditor,s legal liability
333auditor,s opinion
334auditor,s report
335audit program
336audit report
337audit risk
338audit sampling
339audit software
340audit test
341audit trail
342audit working paper
343authorized capital stock 344automated clearing house 345automated teller machine 346automatic transfer service 347available asset
348available inventory
349average balance
350average collection period 351average cost
352average-cost method
353average inventory
354average life
355average payment period(of accounts payable)
356average rate of return
357averages
358avoidable cost
359back charge
360back date
361backed bill
362back-end load
363backer
364backlog depreciation
365back order
366back pay
367back tax
368back-to-back credit
369back-to-back loan
370back wardation
371backward integration
372bad check
373bad debt
374bad debt account
375bad debt expense
376bad debt ratio
377bad debt recovery
378bailment
379bailout
380bailout period
381balance
382balance budget
383balance due
384balance fund
385balance of account
386balance of payment
387balance of retained earnings
388balance sheet
389balance sheet account
390balance sheet analysis
391balance sheet audit
392balance sheet date
393balance sheet ratio
394balance sheet total
395balloon payment
396bank
397bank(er,s) acceptance
398bank balance
399bankbook
400bank charge
401bank checking account
402bank confirmation
403bank credit
404bank custody
405bank draft
406banker
407bank failure
408bank loan
409bank overdraft
410bank reconciliation statement 411bank reference
412bank run
413bankruptcy
414bankruptcy act
415bankruptcy cost
416bankruptcy court
417bankruptcy prediction
418Bankruptcy Reform Act of 1978 419bank transfer
420bargain
421bargain money
422bargain purchase option
423bargain renewed option
424bargain sale
425barometers
426barometers stock
427barter
428barter transaction
429base
430base period
431base price
432base rate
433base stock
434BASIC
435basic earnings per share
436basis
437basis of accounting
438basis of taxation
439basis point
440basket purchase
441batch costing
442batch processing
443B/D
444B/E
445BE analysis
446bear
447bearer
448bearer bond
449bearer draft
450bear interest
451bear market
452bear squeeze
453beating the market
454before-separation cost 455before-tax income
456Beginners All-purpose Symbolic Instruction Code
457beginning balance
458beginning inventory 459bellwether security 460below par
461below the line
462beneficial interest 463beneficial owner
464beneficiary
465benefit
466benefit-cost analysis 467benefit-cost ratio
468benefit fund
469benefit in kind
470benefit system
471best-efforts agreement 472beta coefficient
473beta risk
474betterment
475B/F
476Bias
477bid
478bid bond
479bid price
480big bath
481Big Board
482Big Five
483bill
484billing
485billing clerk
486bill of entry
487bill of exchange
488bill of lading
489bill of materials
490bill of sales
491bills payable
492bills receivable
493B/L
494black market
495black money
496blank bill of lading 497blank check
498blank endorsement
499blanket mortgage
500blanket order
501blanket price
502blind entry
503blind purchase
504blue-chip
505blue-sky laws
506board chairman
507board minutes
508board of directors
509board of trade
510bond
511bond conversion
512bond discount
513bonded goods
514bonded warehouse
515bond financing
516bondholder
517bond indenture
518bonding company
519bond issue cost
520bond premium
521bond rating
522bonds outstanding
523bonds payable
524bond yield
525bonus
526bonus issue
527book
528book audit
529book balance
530book inventory
531bookkeeper
532bookkeeping
533book of final entry 534book of orginal entry 535book profit
536book rate of return 537books of accounts
538book value
539book value per share 540boot
541borrowing
542borrowing power
543bottom line
544B/R
545branch
546branch accounting
547branch current account 548branch ledger
549brand name
550breach of contract
551breach of trust
552breakdown
553break-even analysis 554break-even chart
555break-even point
556break-up value
557bribes and kickbacks
558bridging loan
559British Accounting Association 560broker
561brokerage
562brought down
563brought forward
564budget
565budgetary control
566budget decision
567bugeting
568budget management
569budget variance
570buffer stock
571bull
572bullion
573bull market
574burden
575burden rate
576business
577business accounting
578business barometer
579business combination
580business cycle
581business environment
582business failure
583business income
584business risk
585business segment
586business transaction
587business trust
588buy and hold decision
589buyer,s credit
590buying expense
591buyout
592buy over
593bylaws
594by-product
595CA
596cable transfer
597calculation
598calculator
599calendar year
600call
601callable bond
602callable preferred stock
603call loan
604call option
605call premium
606call price
607call provision
608cancelable lease
609cancelled check
610C & F
612capacity
613capacity cost
614capacity to borrow
615capacity to contract
616capital
617capital account
618capital addition
619capital allowance
620capital and liabilities ratio 621capital appreciation
622capital asset
623capital asset pricing model 624capital authorized
625capital budget
626capital cost
627capital deficit
628capital expenditure
629capital gain
630capital impairment
631capital intensive
632capital investment
633capital investment appraisal 634capitalization
635capitalization of earnings 636capitalization of interest 637capitalized value
638capital lease
639capital leverage
640capital loss
641capital maintenance concept 642capital market
643capital market line
644capital outlay
645capital-output ratio
646capital paid-in
647capital rationing
648capital reorganization
649capital reserve
650capital return
651capital stock
652capital stock outstanding
653capital stock premium
654capital stock subscriptions 655capital structure
656capital structure decision 657capital surplus
658capital turnover
659capital verification
660CAPM
661carried interest
662carry back
663carrying cost
664carrying value
665carry over
666CASB
668cashability
669cash account
670cash asset
671cash audit
672cash basis accounting
673cash bonus
674cash break-even analysis
675cash budget
676cash cow
677cash deficit
678cash disbursement journal
679cash discount
680cash dividend
681cash equivalent
682cash equivalent value
683cash flow
684cash flow statement
685cash-flow to capital-expenditure ratio 686cash-flow to total-debt ratio
687cash forecast
688cashier
689cashier,s check
690cash in transit
691cash journal
692cash on delivery
693cash on hand
694cash position
695cash receipts journal
696cash records
697cash sale
698cash shortages and overages
699cash statement
700cash turnover ratio
701cash with order
702casting
703casual audit
704CBA
705CCA
706CD
707ceiling
708ceiling price
709central bank
710centralization
711certainty
712certainty decision
713certainty equivalent
714certainty equivalent coefficient
715certificate of capital verification 716certificate of deposit
717certificate of incorporation
718certificate of indebtedness
719certificate of protest
720certified accountant
721certified check
722certified data processor
723certified financial planners
724certified financial statement
725certified information system auditor 726certified internal auditor
727certified management accountant
728certified public accountant
729certifying officer
730chain discount
731chain liquidation
732chairman of the board of director
733chairman,s report
734change fund
735changing prices accounting
736charge
737charge account
738charge and discharge statement
739charge card
740charge off
741charge sale
742charter
743chartered accountant
744chartered financial analyst
745charted financial consultant
746chartist
747chart of accounts
748chattel
749chattel mortgage
750check
751check and balance system
752check cleaning
753checking account
754check register
755check verification
756chief accountant
757chief auditor
758chief cashier
759chief financial officer
760CHIPS
761chronological book
762CIF
763circularization
764circulating asset
765circulating capital
766claim
767classification of accounts
768classification of assets
769classification of liabilities
770classification of stockholders, equity 771classified common stock
772classified trial balance
773claw back
774clean
775clean bill of exchange
776clean letter of credit
777clearance
778clearance agent
779clearance sale
780clearing
781clearing account
782clearing house
783clear-up cause
784clerical error
785clerk
786client
787closed account
788closed-end mutual fund
789closely-held company
790closely-held corporation
791closing
792closing adjustment
793closing balance
794closing date
795closing entry
796closing price
797closing trial balance
798CM
799CMA
800CML
801COBOL
802code
803Code of Professional Ethics 804coding
805coding clerk
806coding of accounts
807co-financing
808coin
809coinsurance clause
810collateral
811collateral bond
812collateral loan
813collectibles
814collection agency
815collection period
816collective policy
817collusion
818columnar journal
819combination
820combined financial statement 821combined journal and ledger 822comfort letter
823commercial bank
824commercial bill
825commercial credit
826commercial law
827commercial paper
828commission
829commitment
830commitment fee
831commodity
832commodity exchange
833Common Business Oriented Language 834common cost
835common dollar
836common-size statement
837common stock
838common stock equivalent
839Common Stock Index
840community of interest
841commuted value
842company
843company director
844company finance
845company law
846company reserve
847company tax
848comparability
849comparative accounting
850comparative statement
851compensating balance
852compensating errors
853compensation
854compensatory stock option
855competitive bidding
856compilation of financial statement 857complete audit
858complete cycle costs
859completed contract method
860complete transaction
861complex capital structure
862complex information processing
863compliance audit
864compliance test
865composite break-even point
866composite depreciation
867composition
868compound amount of 1 dollar
869compound discount
870compound entry
871compound interest
872compound interest method of depreciation
873compound value
874comprehensive audit 875comprehensive budget 876comprehensive income 877comptroller
878Comptroller General 879compulsory audit
880compulsory liquidation 881COMPUSTAT
882computed price
883computer
884computer-aided audit
885computer-aided financial management 886computer conferencing
887computer fraud
888computerized accounting
889computer network
890computer software
891concealment
892concept
893conceptual framework
894concern
895concession
896condensed balance sheet
897condensed income statement
898conditional acceptance
899conditional bond
900confidential information
901confirmation letter
902confirmed letter of credit
903confiscated goods
904confiscation
905conflict of interest
906conglomerate combination
907conglomerate company
908conglomerate financial statement 909conservatism
910consignment
911consignment account
912consistency
913consolidated financial statement 914consolidation
915consolidation goodwill
916consortium
917consortium project
918constant price
919constant purchase power accounting 920constituent company
921construction contract accounting 922construction work in process
923constructive dividend
924constructive fraud
925constructive receipt
926consular invoice
927consultant
928consultant fee
929Consultative Committee of Accounting Bodies
930consumed cost
931Consumer Price Index
932Continental European accounting 933contingency
934contingency account
935contingency financial plan
936contingent gain
937contingent loss
938continuing account
939continuing appropriation
940continuing investment
941continuing professional education 942continuing security
943continuity postulate
944continuous audit
945continuous budget
946continuous inventory
947contra account
948contract
949contract labor
950contractor
951contract price
952contra entry
953contributed capital
954contributed capital in excess of par value
955contribution
956contribution approach to pricing
957contribution margin
958contribution margin income statement 959contribution margin ratio
960contributory pension plan
961control
962control account
963controllable cost
964controlled accounts
965controlled company
966controller
967controlling company
968controlling-company accounting
969controlling interest
970convention
971conventional accounting
972conventional costing
973conventional income statement
974conversion
975conversion price
976conversion rate
977convertible bond
978convertible preferred stock
979conveyance
980cook
981cooked books
982coownership company
983coownership of property
984copyright
985copyright royalty
986corporate accounting
987corporate bond
988corporate charter
989corporate finance
990corporate joint venture
991corporate raider
992corporate readjustment
993corporate reorganization
994Corporate Report
995corporate risk
996corporation
997corpus
998correcting entry
999correspondent
1000corruption
1001cost
1002cost absorption
1003cost accountant
1004cost accounting
1005Cost Accounting Standards
1006cost accounts
1007cost allocation
1008cost analysis
1009cost and freight
1010cost and insurance
1011cost audit
1012cost basis
1013cost-benefit analysis
1014cost center
1015cost classification
1016cost control
1017cost distribution
1018cost flow
1019costing
1020cost, insurance and freight
1021cost ledger
1022cost object
1023cost of capital
1024cost of goods manufactured
1025cost of good sold
1026cost of living adjustment
1027cost of sales
1028cost or market, whichever is lower 1029cost-plus pricing
1030cost principle
1031cost records
1032cost report
1033cost sheet
1034cost variance analysis
1035cost-volume-profit analysis
1036counterfeit money
1037countermand
1038countersign
1039coupon
1040coupon bond
1041Court of Bankruptcy
1042covenant
1043cover
1044coverage
1045coverage ratio
1046covered interest arbitrage
1047CPA
1048CPA examination
1049CPA firm
1050credit
1051credit account
1052credit agency
1053credit analysis
1054credit balance
1055credit card
1056credit control
1057credit guarantee
1058credit line
1059credit memorandum
1060creditor
1061creditors, equity
1062creditors, ledger
1063credit policy
1064credit rating
1065credit risk
1066credit sale
1067credit terms
1068criminal liability
1069critical path accounting 1070critical path method
1071cross check
1072crossed check
1073cross rate (of exchange) 1074cross-reference (index) 1075cum dividend
1076cum rights
1077cumulative preferred stock 1078cumulative voting
1079currency
1080currency depreciation
1081currency exchange
1082current
1083current account
1084current asset
1085current asset turnover 1086current cost
1087current cost account
1088current cost income
1089current expense
1090current liability
1091current rate method
1092current ratio
1093current replacement cost 1094current return
1095current value
1096custodial accounting
1097custodial responsibility 1098custom
1099customer,s advance
1100customer,s ledger
1101customs declaration
1102customs duty
1103customs office
1104cutoff