短期借款Short-term borrowing應付賬款Accounts payable預計負債Projected liabilities預付賬款Prepaid AccountsAAA 美國會計學會Abacus 《算盤》雜志abacus 算盤Abandonment 廢棄,報廢;委付abandonment value 廢棄價值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 超過票面價值above the line 線上項目absolute amount 絕對數(shù),絕對金額absolute endorsement 絕對背書absolute insolvency 絕對無力償付absolute priority 絕對優(yōu)先求償權(quán)absolute value 絕對值absorb 攤配,轉(zhuǎn)并absorption account 攤配賬戶,轉(zhuǎn)并賬戶absorption costing 攤配成本計算法abstract 摘要表abuse 濫用職權(quán)abuse of tax shelter 濫用避稅項目ACCA 特許公認會計師公會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驗收acceptance bill 承兌票據(jù)acceptance register 承兌票據(jù)登記簿acceptance sampling 驗收抽樣access time 存取時間accommodation 融通accommodation bill 融通票據(jù)accommodation endorsement 融通背書account ①賬戶,會計科目②賬簿,報表③賬目,賬項④記賬accountability 經(jīng)營責任,會計責任accountability unit 責任單位Accountancy 《會計》雜志accountancy 會計accountant 會計員,會計師accountant general 會計主任,總會計accounting in charge 主管會計師accountant,s legal liability 會計師的法律責任accountant,s report 會計師報告accountant,s responsibility 會計師職責account form 賬戶式,賬式accounting ①會計②會計學accounting assumption 會計假定,會計假設(shè)accounting basis 會計基準,會計基本方法accounting changes 會計變更accounting concept 會計概念accounting control 會計控制accounting convention 會計常規(guī),會計慣例accounting corporation 會計公司accounting cycle 會計循環(huán)accounting data 會計數(shù)據(jù)accounting doctrine 會計信條accounting document 會計憑證accounting elements 會計要素accounting entity 會計主體,會計個體accounting entry 會計分錄accounting equation 會計等式accounting event 會計事項accounting exposure 會計暴露,會計暴露風險accounting firm 會計事務(wù)所Accounting Hall of Fame 會計名人堂accounting harmonization 會計協(xié)調(diào)化accounting identity 會計恒等式accounting income 會計收益accounting information 會計信息accounting information system 會計信息系統(tǒng)accounting internationalization 會計國際化accounting journals 會計雜志accounting legislation 會計法規(guī)accounting manual 會計手冊accounting objective 會計目標accounting period 會計期accounting policies 會計政策accounting postulate 會計假設(shè)accounting practice 會計實務(wù)accounting principle 會計原則Accounting Principle Board 會計原則委員會accounting procedures 會計程序accounting profession 會計職業(yè),會計專業(yè)accounting rate of return 會計收益率accounting records 會計記錄,會計簿籍Accounting Review 《會計評論》accounting rules 會計規(guī)則Accounting Series Release 《會計公告文件》accounting service 會計服務(wù)accounting software 會計軟件accounting standard 會計標準,會計準則accounting standardization 會計標準化Accounting Standards Board 會計準則委員會(英)Accounting Standards Committee 會計準則委員會(英)accounting system ①會計制度②會計系統(tǒng)accounting technique 會計技術(shù)accounting theory 會計理論accounting transaction 會計業(yè)務(wù),會計賬務(wù)Accounting Trend and Techniques 《會計趨勢和會計技術(shù)》accounting unit 會計單位accounting valuation 會計計價accounting year 會計年度accounts 會計賬簿,會計報表account sales 承銷清單,承銷報告單accounts payable 應付賬款accounts receivable 應收賬款accounts receivable aging schedule 應收賬款賬齡分析表accounts receivable assigned 已轉(zhuǎn)讓應收賬款accounts receivable collection period 應收賬款收款期accounts receivable discounted 已貼現(xiàn)應收賬款accounts receivable financing 應收賬款籌資,應收賬款融資accounts receivable management 應收賬款管理accounts receivable turnover 應收賬款周轉(zhuǎn)率,應收賬款周轉(zhuǎn)次數(shù)accretion 增殖accrual basis accounting 應計制會計,權(quán)責發(fā)生制會計accrued asset 應計資產(chǎn)accrued expense 應計費用accrued liability 應計負債accrued revenue 應計收入accumulated depreciation 累計折舊accumulated dividend 累計股利accumulated earnings tax 累積盈余稅,累積收益稅accumulation 累積,累計acid test ratio 酸性試驗比率acquired company 被盤購公司,被兼并公司acquisition 購置,盤購acquisition accounting 盤購會計acquisition cost 購置成本acquisition decision 購置決策acquisition excess 盤購超支acquisition surplus 盤購盈余across-the-board 全面調(diào)整ACT 預交公司稅act 法案,法規(guī)action 起訴,訴訟active account 活動賬戶active assets 活動資產(chǎn)activity 業(yè)務(wù)活動,作業(yè)activity account 作業(yè)賬戶activity accounting 作業(yè)會計activity ratio 業(yè)務(wù)活動比率activity variance 業(yè)務(wù)活動量差異act of bankruptcy 破產(chǎn)法act of company 公司法act of God 天災,不可抗力actual capital 實際資本actual value 實際價值actual wage 實際工資added value 增值added value statement 增值表added value tax 增值稅addition 增置,擴建additional depreciation 附加折舊,補提折舊additional paid-in capital 附加實繳資本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 行政管理會計administrative budget 行政管理預算administrative expense 行政管理費用ADR 資產(chǎn)折舊年限幅度ad valorem tax 從價稅advance 預付款,墊付款advance corporation tax 預交公司稅advances from customers 預收客戶款advance to suppliers 預付貨款adventure 投機經(jīng)營,短期經(jīng)營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)營公司affiliation 聯(lián)營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 政府會計師聯(lián)合會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 應收賬款賬齡分析aging schedule 賬齡表agio 貼水,折價agiotage 匯兌業(yè)務(wù),兌換業(yè)務(wù)AGM 年度股東大會agreement 協(xié)議agreement of partnership 合伙協(xié)議AICPA 美國注冊公共會計師協(xié)會AIS 會計信息系統(tǒng)all capital earnings rate 資本總額收益率all-inclusive income concept 總括收益概念allocation 分攤,分配allocation criteria 分配標準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 通用財務(wù)報表,通用會計報表alpha risk 阿爾法風險,第一種審計風險altered check 涂改支票alternative accounting methods 可選擇性會計方法alternative proposals 替代方案,備選方案amalgamation 企業(yè)合并American Accounting Association 美國會計學會American depository receipts 美國銀行證券存單,美國銀行證券托存收據(jù)American Institute of Certified Public Accountants 美國注冊會計師協(xié)會,美國注冊公共會計師協(xié)會American option 美式期權(quán)American Stock Exchange 美國股票交易所amortization ①攤銷②攤還amortized cost 攤余成本amount 金額,合計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annual closing 年度結(jié)賬annual general meeting 年度股東大會annualize 按年折算annualized net present value 折算年度凈現(xiàn)值annual report 年度報告annuity 年金annuity due 期初年金annuity in advance 預付年金annuity in arrears 遲付年金annuity method of depreciation 年金折舊法antedate 填早日期anticipation 預計,預列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 應付賬款APB 會計原則委員會APB Opinion 《會計原則委員會意見書》Application 申請,申請書applied overhead 已分配間接費用appraisal 估價appraisal capital 評估資本appraisal surplus 估價盈余appraiser 估價員,估價師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appropriation account ①撥款賬戶②留存收益分配賬戶appropriation budget 撥款預算approval 核定,審批approved account 核定賬戶approved bond 核定債券A/R 應收賬款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 正常價格,公正價格arm,s-length transaction 一臂之隔交易,正常交易ARR 會計收益率arrears ①拖欠,欠款②遲付arrestment 財產(chǎn)扣押Authur Anderson & Co. 約瑟?安德森會計師事務(wù)所,安達信會計師事務(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 審計準則委員會ASE 美國股票交易所Asian Development Bank 亞洲開發(fā)銀行Asian dollar 亞洲美元asking price 索價,賣方報價assessed value 估定價值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)—負債觀念asset quality 資產(chǎn)質(zhì)量asset retirement 資產(chǎn)退役,資產(chǎn)報廢asset revaluation 資產(chǎn)重估價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)計價assignment of accounts receivable 應收賬款轉(zhuǎn)讓associated company 聯(lián)屬公司,附屬公司Association of Government Accounting 政府會計師協(xié)會assumed liability 承擔債務(wù),承付債務(wù)AT 稅后at cost 按成本at par 按票面額,平價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,驗證attestation 證明書,鑒定書audit 審核,審計auditability 可審核性audit committee 審計委員會audit coverage 審計范圍audited financial statement 審定財務(wù)報表,審定會計報表audit evidence 審計證據(jù),審計憑證Audit Guides 《審計指南》auditing ①審計②審計學auditing procedure 審計程序auditing process 審計過程auditing standard 審計標準,審計準則Auditing Standards Board 審計準則委員會Auditor 審計員,審計師auditor general 審計主任,總審計auditor,s legal liability 審計師法律責任auditor,s opinion 審計師意見書auditor,s report 審計師報告,查賬報告audit program 審計工作計劃audit report 審計報告audit risk 審計風險audit sampling 審計抽樣audit software 審計軟件audit test 審計抽查audit trail 審計脈絡(luò),審計線索audit working paper 審計工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自動票據(jù)交換所automated teller machine 自動取款機automatic transfer service 自動轉(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,平均庫存average life 平均壽命,平均使用年限average payment period (of accounts payable) 應付賬款平均付款期average rate of return 平均收益率averages 股票價格平均指數(shù)avoidable cost 可避免成本back charge 欠費費用back date 倒填日期,填早日期backed bill 背書票據(jù)back-end load 后期負擔backer ①票據(jù)擔保人②財務(wù)支持人backlog depreciation 欠提折舊back order 欠交訂貨back pay 欠付工資back tax 欠交稅款back-to-back credit 對開信用證back-to-back loan 對銷貸款back wardation 倒價backward integration 逆向合并bad check 空頭支票bad debt 呆賬,呆賬賬戶bad debt account 呆賬賬戶bad debt expense 呆賬費用bad debt ratio 呆賬比率bad debt recovery 呆賬收回bailment 寄銷,寄托bailout 抽資bailout period 投資返還期balance ①余額②平衡balance budget 平衡預算balance due 結(jié)欠余額balance fund 平衡基金balance of account 賬戶余額balance of payment 國際收支差額balance of retained earnings 留存收益余額balance sheet 資產(chǎn)負債表balance sheet account 資產(chǎn)負債表賬戶balance sheet analysis 資產(chǎn)負債表分析balance sheet audit 資產(chǎn)負債表審計balance sheet date 結(jié)賬日期balance sheet ratio 資產(chǎn)負債表比率balance sheet total 資產(chǎn)負債表總額balloon payment 漂浮式付款bank 銀行bank(er,s) acceptance 銀行承兌,銀行承兌匯票bank balance 銀行存款余額bankbook 存折bank charge 銀行手續(xù)費bank checking account 銀行支票賬戶,銀行活期存款賬戶bank confirmation 銀行證明信函bank credit 銀行信用,銀行信貸bank custody 銀行保險庫bank draft 銀行匯票banker ①銀行家②銀行bank failure 銀行倒閉bank loan 銀行貸款bank overdraft 銀行透支bank reconciliation statement 銀行對賬單,銀行存款調(diào)節(jié)表bank reference 銀行征信信函bank run 銀行擠兌bankruptcy 破產(chǎn)bankruptcy act 破產(chǎn)法bankruptcy cost 破產(chǎn)成本bankruptcy court 破產(chǎn)法院bankruptcy prediction 破產(chǎn)判斷Bankruptcy Reform Act of 1978 1978年破產(chǎn)改革法bank transfer 銀行匯兌業(yè)務(wù),銀行轉(zhuǎn)賬業(yè)務(wù)bargain ①合同,談判②廉價貨bargain money 定金bargain purchase option 承租人優(yōu)先購置權(quán)bargain renewed option 承租人優(yōu)先續(xù)租權(quán)bargain sale 廉價銷售barometers 經(jīng)濟晴雨表,經(jīng)濟指標barometers stock 晴雨表股票barter 以貨易貨barter transaction 易貨業(yè)務(wù)base 基數(shù)base period 基期base price 基價base rate 基礎(chǔ)利率base stock 基礎(chǔ)存量BASIC 基礎(chǔ)語言basic earnings per share 每股基礎(chǔ)收益basis 基準basis of accounting 會計基準,會計方法basis of taxation 計稅基準basis point 基點basket purchase 整套采購,總價采購batch costing 分批成本計算法batch processing 分批處理,分批數(shù)據(jù)處理B/D 過次頁B/E 匯票BE analysis 損益分界分析,保本分析bear ①承擔,負擔②賣空者,空頭bearer 持票人bearer bond 不記名債券bearer draft 不記名匯票bear interest 附息,負擔利息bear market 熊市,下跌行情bear squeeze 榨空頭beating the market 戰(zhàn)勝股市before-separation cost 分離前成本before-tax income 稅前收益Beginners All-purpose Symbolic Instruction Code 基礎(chǔ)語言,初學者通用符號指令語言beginning balance 期初余額beginning inventory 期初存貨bellwether security 領(lǐng)頭證券,龍頭證券below par 低于票面價值below the line 線下項目beneficial interest 受益人權(quán)益beneficial owner 受益權(quán)人beneficiary 受益人,受款人,受賠人benefit ①效益,利益②福利金,津貼benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 實物福利benefit system 職工福利制度best-efforts agreement 證券盡力推銷協(xié)議beta coefficient 貝塔系數(shù)beta risk 貝塔風險,第二種類型誤差betterment 改造投資,改造工程投資B/F 余額承前Bias 偏差,偏向性bid ①買價②投標bid bond 投標保證金bid price ①買方出價,買價②投標價格big bath 巨額沖銷Big Board 大證券交易所Big Five 五大會計師事務(wù)所bill ①匯票,票據(jù)②通知單,清單③賬單,發(fā)貨票billing 開發(fā)票,開賬單billing clerk 開票員bill of entry 報關(guān)單bill of exchange 匯票bill of lading 提貨單,提單bill of materials 用料單bill of sales 銷貨清單,賣據(jù)bills payable 應付票據(jù)bills receivable 應收票據(jù)B/L 提貨單black market 黑市black money 黑錢blank bill of lading 不記名提貨單blank check 空白支票blank endorsement 不記名背書blanket mortgage 總括抵押blanket order 總括訂貨單blanket price 總括價格blind entry 失實分錄,未加說明的分錄blind purchase 盲目采購blue-chip 藍籌碼股票,熱門股票blue-sky laws 藍天法,股票發(fā)行控制法board chairman 董事長board minutes 董事會會議記錄board of directors 董事會board of trade 同業(yè)公會,商會bond ①債券②保證書,保證金③忠誠保證bond conversion 債券兌換bond discount 債券折價bonded goods 保稅貨物bonded warehouse 保稅倉庫bond financing 債券籌資bondholder 債券持有人bond indenture 債券信托契約,債券契約bonding company 忠誠擔保公司bond issue cost 債券發(fā)行成本bond premium 債券溢價bond rating 評定債券等級bonds outstanding 流通在外債券,未償付債券bonds payable 應付公司債券bond yield 債券收益率bonus 獎金,紅利bonus issue 發(fā)行紅利股book ①賬簿②賬面的③記賬book audit 賬簿審計book balance 賬面余額book inventory 賬面存貨,賬面盤存bookkeeper 簿記員,記賬員bookkeeping ①簿記,記賬②簿記學book of final entry 終結(jié)分錄賬簿book of orginal entry 原始分錄賬簿book profit 賬面利潤,賬面盈利book rate of return 賬面收益率books of accounts 賬簿book value 賬面價值book value per share 每股賬面價值boot 補價borrowing 借貸,借款borrowing power 借款能力bottom line 損益表底線,最終財務(wù)成果B/R 應收票據(jù)branch 分支機構(gòu),分店branch accounting 分支機構(gòu)會計,分店會計branch current account 分支機構(gòu)往來賬戶,分店往來賬戶branch ledger 分支機構(gòu)分類賬brand name 牌號名稱,商標名稱breach of contract 違約,違反合同breach of trust 違反信托breakdown 分解,按細目分類break-even analysis 損益分界分析,損益平衡分析break-even chart 損益分界圖表,損益平衡圖表break-even point 損益分界點,損益平衡點break-up value 拆賣價值bribes and kickbacks 賄賂和回扣bridging loan 過渡性貸款British Accounting Association 英國會計學會broker 經(jīng)紀人brokerage 經(jīng)紀人傭金brought down 入次頁,過次頁brought forward 承前頁budget 預算budgetary control 預算控制budget decision 預算決策bugeting 預算編制budget management 預算管理budget variance 預算差異buffer stock 保險庫存,緩沖存貨bull ①買空②買空者,多頭bullion 金銀塊,金銀條bull market 牛市,漲市burden 間接費用burden rate 間接費用率business ①商業(yè),工商業(yè)②企業(yè)③經(jīng)營,營業(yè)business accounting 企業(yè)會計business barometer 工商業(yè)指標business combination 企業(yè)合并business cycle 商業(yè)周期,商業(yè)循環(huán)business environment 企業(yè)環(huán)境business failure 經(jīng)營失敗business income 企業(yè)收益,營業(yè)收益business risk 經(jīng)營風險,營業(yè)風險business segment 企業(yè)分部business transaction 企業(yè)交易,營業(yè)業(yè)務(wù)business trust 企業(yè)經(jīng)營信托buy and hold decision 購入和持存決策buyer,s credit 買方信貸buying expense 進貨費用buyout 收購股權(quán),收購控制股權(quán)buy over 收買,賄賂bylaws 公司章程細則by-product 副產(chǎn)品CA 特許會計師cable transfer 電匯calculation 計算calculator 計算器calendar year 日歷年度call ①期前償還,期前兌回②催交股款③買方期權(quán)callable bond 可提前兌回債券callable preferred stock 可提前兌回優(yōu)先股call loan 活期拆放貸款call option 股票購買期權(quán)call premium 提前兌回溢價call price 提前兌回價格call provision 提前兌回條款cancelable lease 可取消租約cancelled check 注銷支票C & F 貨價加運費C & I 貨價加保險費capacity ①生產(chǎn)能力②償債能力capacity cost 生產(chǎn)能力成本,經(jīng)營能力成本capacity to borrow 借款能力capacity to contract 訂約能力,訂約資格capital 資本金,資本capital account 資本賬戶capital addition 資本增置capital allowance 資本減免capital and liabilities ratio 資本負債比率capital appreciation 資本升值capital asset 資本性資產(chǎn)capital asset pricing model 資本性資產(chǎn)計價模型capital authorized 額定資本,法定資本capital budget 資本預算capital cost 資本成本capital deficit 資本虧絀capital expenditure 資本支出capital gain 資本利得,資本收益capital impairment 資本減損capital intensive 資本密集capital investment 資本投資capital investment appraisal 資本投資評價capitalization 資本化capitalization of earnings 收益資本化capitalization of interest 利息資本化capitalized value 資本化價值capital lease 資本租賃capital leverage 資本杠桿作用capital loss 資本損失capital maintenance concept 資本保持概念,資本維護概念capital market 資本市場capital market line 資本市場貝塔風險線capital outlay 資本支出capital-output ratio 資本產(chǎn)值比率capital paid-in 實繳股本,投入股本ca