财务会计与科目管理知识分析中英文对照

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 ,异常本钱

9,abnormal spoilage ,异常损耗

10,above par ,超过票面价值

11,above the line,线上工程

12,absolute amount ,"绝对数,绝对金额"

13,absolute

endorsement ,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 ,摊配本钱计算法

20,abstract ,摘要表

21,abuse ,滥用职权

22,abuse of tax shelter ,滥用避税工程

23,ACCA,特许公认会计师公会

24,accelerated cost

recovery system ,加速本钱收回制度

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

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

liability ",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,会计根本方法"

50,accounting changes ,会计变更

51,accounting concept ,会计概念

52,accounting control ,会计控制

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 equation ,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 ,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,accounting

principle ,会计原那么

82,Accounting Principle

Board ,会计原那么委员会

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 ,会计规那么

89,Accounting Series

Release ,?会计公告文件?

90,accounting service ,会计效劳

91,accounting software ,会计软件

92,accounting

standard ,"会计标准,会

计准那么"

93,accounting

standardization ,会计标准化

94,Accounting Standards

Board ,会计准那么委员会(英)

95,Accounting Standards

Committee ,会计准那么委员会(英)

96,accounting system,①会计制度②会计系统

97,accounting

technique ,会计技术

98,accounting 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

receivable ,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

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,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 ,购置本钱

130,acquisition

decision ,购置决策

131,acquisition excess ,盘购超支

132,acquisition

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,act 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"