會計相關(guān)英語詞匯

會計相關(guān)英語詞匯accountpayable應(yīng)付帳款accountreceivable應(yīng)收帳款accountofpayments支出表accountofreceipts收入表Accountingperiod會計期間accountingyearfinancialyearaccountantgenaral會計主任accountbalancde結(jié)平的帳戶accountbill帳單accountbooks帳accountclassification帳戶分類accountcurrent往來帳accountformofbalancesheet產(chǎn)負(fù)債表accountformofprofitandlossstatement帳戶式損益表accountpayable應(yīng)付帳款accountreceivable應(yīng)收帳款accountofpayments支出表accountofreceipts收入表accounttitleaccountingyearfinancialyear年度accountspayableledger應(yīng)付款分類帳Accountingperiod（會計期間）are related to specific timeperiods,typicallyoneyear（通常是一年)資產(chǎn)負(fù)債表：balancesheet利潤表： incomestatementsstatementsofincome)利潤分配表：retainedearnings現(xiàn)金流量表：cashflows1、部門的稱謂市場部Marketing銷售部SalesDepartment（也有其它講客戶服務(wù)CustomerService，例如客服CSR，Rforrepresentative人事部HumanResource行政部Admin.財務(wù)部Finance&Accounting產(chǎn)品供應(yīng)ProductSupply，例如產(chǎn)品調(diào)度員叫PSPlanner2、人員的稱謂助理Assistant秘書secretary前臺接待小姐Receptionist文員clerk，如會計文員為AccountingClerk主任supervisor經(jīng)理Manager總經(jīng)理GM，GeneralManager入場費(fèi)admissiontiptuition價格，代價charge制造費(fèi)用Manufacturingoverhead材料費(fèi)Materials管理人員工資ExecutiveSalariesWagesRetirementallowanceBonus外保勞務(wù)費(fèi)Outsourcingfee福利費(fèi)Employeebenefits/welfare會議費(fèi)Coferemce加班餐費(fèi)SpecialdutiesBusinesstravelingCorrespondenceCorrespondence水電取暖費(fèi)WaterandSteam稅費(fèi)Taxesanddues租賃費(fèi)Rent管理費(fèi)Maintenance車輛維護(hù)費(fèi)Vehiclesmaintenance油料費(fèi)Vehiclesmaintenance培訓(xùn)費(fèi)Educationandtraining接待費(fèi)Entertainment圖書、印刷費(fèi)Booksandprinting運(yùn)費(fèi)Transpotation保險費(fèi)Insurancepremium支付手續(xù)費(fèi)Commission雜費(fèi)Sundrycharges折舊費(fèi)DepreciationexpenseArticleofconsumptionLaborprotectionfeesDirector總會計師FinanceController高級Senior如高級經(jīng)理為 Manager營業(yè)費(fèi)用Operatingexpenses代銷手續(xù)費(fèi)Consignmentcommissioncharge運(yùn)雜費(fèi)TranspotationInsuranceExhibitionfeesAdvertisingfeesAdminisstrativeexpensesStaffSalaries修理費(fèi)Repaircharge低值易耗攤銷Articleofconsumption辦公費(fèi)Officeallowance差旅費(fèi)Travellingexpense工會經(jīng)費(fèi)Labourunionexpenditure研究與開發(fā)費(fèi)Researchanddevelopmentexpense福利費(fèi)Employeebenefits/welfare職工教育經(jīng)費(fèi)Personneleducation待業(yè)保險費(fèi)Unemploymentinsurance勞動保險費(fèi)Labourinsurance醫(yī)療保險費(fèi)Medicalinsurance會議費(fèi)Coferemce聘請中介機(jī)構(gòu)費(fèi)Intermediaryorgans咨詢費(fèi)Consultfees訴訟費(fèi)LegalcostBusinessentertainmentTechnologytransfer礦產(chǎn)資源補(bǔ)償費(fèi)Mineralresourcescompensationfees排污費(fèi)Pollutiondischargefees房產(chǎn)稅Housingpropertytax車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用稅Tenuretax印花稅Stamptax財務(wù)費(fèi)用Financechargecost

利息支出Interestexchange匯兌損失Foreignexchangeloss各項(xiàng)手續(xù)費(fèi)Chargefortrouble各項(xiàng)專門借款費(fèi)用Special-borrowing帳目名詞一、資產(chǎn)類Assets流動資產(chǎn)Currentassets貨幣資金Cashandcashequivalents現(xiàn)金Cash銀行存款Cashinbank其他貨幣資金Othercashandequivalents外埠存款OthercityCashinbank銀行本票Cashier''scheque銀行匯票Bankdraft信用卡Creditcard信用證保證金L/CGuaranteedeposits存出投資款Refundabledeposits短期投資Short-terminvestments股票Short-terminvestments-stock債券 Short-terminvestmentscorporatebonds基金 Short-terminvestmentscorporatefunds其他Short-terminvestments-other短期投資跌價準(zhǔn)備 investmentsfallingpricereservesAccountreceivable應(yīng)收票據(jù)Notereceivable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance應(yīng)收股利Dividendreceivable應(yīng)收利息Interestreceivable應(yīng)收賬款A(yù)ccountreceivable其他應(yīng)收款Othernotesreceivable壞賬準(zhǔn)備Baddebtreserves預(yù)付賬款A(yù)dvancemoney應(yīng)收補(bǔ)貼款Coverdeficitbysubsidiesofreceivable庫存資產(chǎn)Inventories物資采購Suppliespurchasing原材料Rawmaterials包裝物WrappageLow-valueconsumptionMaterialscostvarianceSemi-Finishedgoods庫存商品FinishedgoodsDifferencesbetweenpurchasingandsellingprice委托加工物資Workinprocess-outsourced委托代銷商品TrusttoandsellgoodsonacommissionbasisCommissionedandsellgoodsonacommissionbasis存貨跌價準(zhǔn)備Inventoryfallingpricereserves分期收款發(fā)出商品CollectmoneysendoutthegoodsbystagesDeferredandprepaidexpensesLong-terminvestment長期股權(quán)投資Long-terminvestmentonstocks股票投資Investmentonstocks其他股權(quán)投資Otherinvestmentstocks長期債權(quán)投資Long-terminvestmentonbonds債券投資Investmentonbonds其他債權(quán)投資Otherinvestmenton長期投資減值準(zhǔn)備 Long-terminvestmentsdepreciationreservesStockinvestmentdepreciationreserves債權(quán)投資減值準(zhǔn)備Bcreditor''sinvestmentdepreciationreserves委托貸款Entrustloans本金Principal利息Interest減值準(zhǔn)備Depreciationreserves固定資產(chǎn)Fixedassets房屋Building建筑物Structure機(jī)器設(shè)備Machineryequipment運(yùn)輸設(shè)備Transportationfacilities工具器具Instrumentsandimplement累計折舊Accumulateddepreciation固定資產(chǎn)減值準(zhǔn)備Fixedassetsdepreciationreserves房屋、建筑物減值準(zhǔn)備Building/structuredepreciationreserves機(jī)器設(shè)備減值準(zhǔn)備MachineryequipmentdepreciationreservesProjectgoodsandmaterialSpecial-purposematerialSpecial-purposeequipment預(yù)付大型設(shè)備款Prepaymentsforequipment為生產(chǎn)準(zhǔn)備的工具及器具Preparativeinstrumentsandimplementforfabricate在建工程Construction-in-process安裝工程Erectionworks在安裝設(shè)備 equipment-in-process技術(shù)改造工程Technicalinnovationproject大修理工程Generaloverhaulproject在建工程減值準(zhǔn)備Construction-in-processreserves

depreciation固定資產(chǎn)清理Liquidationofassets無形資產(chǎn)Intangibleassets專利權(quán)Patents非專利技術(shù)Non-Patents商標(biāo)權(quán)Trademarks,Tradenames著作權(quán)Copyrights土地使用權(quán)Tenure商譽(yù)Goodwill無形資產(chǎn)減值準(zhǔn)備Intangibledepreciationreserves專利權(quán)減值準(zhǔn)備 Patentdepreciationreservestrademarkrightsdepreciationreserves未確認(rèn)融資費(fèi)用 financialchargesWaitdealassetslossincome待處理財產(chǎn)損溢Waitdealassetslossorincome待處理流動資產(chǎn)損溢Waitdealintangibleassetslossorincome待處理固定資產(chǎn)損溢Waitdealassetslossorincome二、負(fù)債類Liability短期負(fù)債Currentliability短期借款Short-termborrowing應(yīng)付票據(jù)Notespayable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance應(yīng)付賬款A(yù)ccountpayable預(yù)收賬款Depositreceived代銷商品款Proxysalegoodsrevenue應(yīng)付工資AccruedwagesAccruedwelfarismDividendspayableTaxpayable應(yīng)交增值稅valueaddedtaxpayable進(jìn)項(xiàng)稅額WithholdingsonVAT已交稅金Payingtax轉(zhuǎn)出未交增值稅UnpaidVATchangeover減免稅款Taxdeduction銷項(xiàng)稅額SubstitutedmoneyonVAT出口退稅Taxreimbursementforexport進(jìn)項(xiàng)稅額轉(zhuǎn)出ChangeoverwithnoldingsonVAT出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額deductdomesticsalesgoodstaxOverpaidVATchangeover未交增值稅UnpaidVAT應(yīng)交營業(yè)稅BusinesstaxpayableConsumptiontaxResourcestaxpayableIncometaxpayable應(yīng)交土地增值稅IncrementtaxonlandvaluepayableTaxformaintainingandbuildingcitiespayable應(yīng)交房產(chǎn)稅Housingpropertytaxpayable應(yīng)交土地使用稅Tenuretaxpayable應(yīng)交車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)payable應(yīng)交個人所得稅Personalincomepayable其他應(yīng)交款Otherfundinconformitywithpaying其他應(yīng)付款Otherpayables預(yù)提費(fèi)用Drawingexpenseinadvance其他負(fù)債OtherliabilitiesPendingchangeroverassetsvalue預(yù)計負(fù)債Anticipationliabilities長期負(fù)債Long-termLiabilities長期借款Long-termloans一年內(nèi)到期的長期借款Long-termloansduewithinoneyear一年后到期的長期借款Long-termloansdueoveroneyear應(yīng)付債券Bondspayable債券面值Facevalue,Parvalue債券溢價Premiumonbonds債券折價Discountonbonds應(yīng)計利息AccruedinterestLong-termaccountpayableAccruedfinancialoutlayLong-termaccountpayableduewithinoneyearLong-termaccountpayableoveroneyear專項(xiàng)應(yīng)付款SpecialpayableLong-termspecialpayableduewithinoneyearLong-termspecialpayableoveroneyear遞延稅款Deferraltaxes三、所有者權(quán)益類OWNERS''EQUITY資本Capita實(shí)收資本(或股本)Paid-upcapital(orstock)實(shí)收資本Paicl-upcapital實(shí)收股本Paid-upstock已歸還投資InvestmentReturned公積資本公積Capitalreserve資本(或股本)溢價Cpital(orStock)premiumReceivenon-cashdonatereserve股權(quán)投資準(zhǔn)備StockrightinvestmentreservesAllocatesumschangeoverin外幣資本折算差額Foreigncurrencycapital其他資本公積Othercapitalreserve盈余公積Surplusreserves法定盈余公積LegalsurplusFreesurplusreservesLegalpublicwelfare儲備基金Reservefund企業(yè)發(fā)展基金Enterpriseexpensionfund利潤歸還投資Profitscapitalizadonreturnofinvestment利潤Profits本年利潤C(jī)urrentyearprofits利潤分配Profitdistribution其他轉(zhuǎn)入Otherchengeoverin提取法定盈余公積WithdrawalsurplusWithdrawallegalwelfarefunds提取儲備基金Withdrawalreservefund提取企業(yè)發(fā)展基金 Withdrawalforbusinessexpansion提取職工獎勵及福利基金Withdrawalstaffandworkers''bonusandwelfarefund利潤歸還投資Profitscapitalizadonreturnofinvestment應(yīng)付優(yōu)先股股利PreferredStockdividendspayable提取任意盈余公積Withdrawalcommonaccumulationfund應(yīng)付普通股股利CommonStockdividendspayable轉(zhuǎn)作資本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)未分配利潤Undistributedprofit四、成本類Cost生產(chǎn)成本Costofmanufacture基本生產(chǎn)成本Basecostofmanufacture輔助生產(chǎn)成本Auxiliarycostofmanufacture制造費(fèi)用Manufacturingoverhead材料費(fèi)MaterialsExecutiveWagesRetirementallowanceBonus外保勞務(wù)費(fèi)Outsourcingfee福利費(fèi)Employeebenefits/welfare會議費(fèi)Coferemce加班餐費(fèi)SpecialdutiesBusinesstravelingCorrespondenceCorrespondence水電取暖費(fèi)WaterandSteam稅費(fèi)Taxesanddues租賃費(fèi)Rent管理費(fèi)Maintenance車輛維護(hù)費(fèi)Vehiclesmaintenance油料費(fèi)Vehiclesmaintenance培訓(xùn)費(fèi)Educationandtraining接待費(fèi)Entertainment圖書、印刷費(fèi)Booksandprinting運(yùn)費(fèi)TranspotationInsurance支付手續(xù)費(fèi)CommissionSundrycharges折舊費(fèi)Depreciationexpense機(jī)物料消耗Articleofconsumption勞動保護(hù)費(fèi)Laborprotectionfees季節(jié)性停工損失Lossonseasonalitycessation勞務(wù)成本Servicecosts五、損益類Profitandloss收入Income業(yè)務(wù)收入OPERATINGINCOME主營業(yè)務(wù)收入Primeoperatingrevenue產(chǎn)品銷售收入SalesrevenueServicerevenueOtheroperatingSalesmaterials代購代售包裝物出租Wrappagelease出讓資產(chǎn)使用權(quán)收入RemiserightassetsrevenueReimbursementofincome其他收入Otherrevenue投資收益InvestmentincomeCurrentinvestment長期投資收益Long-terminvestmentincome計提的委托貸款減值準(zhǔn)備Withdrawalofentrustloansreserves補(bǔ)貼收入Subsidizerevenue國家扶持補(bǔ)貼收入Subsidizerevenuefromcountry其他補(bǔ)貼收入Othersubsidizerevenue營業(yè)外收入NON-OPERATINGINCOME非貨幣性交易收益Non-cashdealincome現(xiàn)金溢余Cashoverage處置固定資產(chǎn)凈收益Netincomeondisposaloffixedassets出售無形資產(chǎn)收益Incomeonsalesofintangibleassets固定資產(chǎn)盤盈Fixedassetsinventoryprofit罰款凈收入Netamercementincome支出Outlay業(yè)務(wù)支出Revenuecharges主營業(yè)務(wù)成本Operatingcosts產(chǎn)品銷售成本Costofgoodssold服務(wù)成本Costofservice主營業(yè)務(wù)稅金及附加Taxandassociatecharge營業(yè)稅Salestax消費(fèi)稅Consumptiontax城市維護(hù)建設(shè)稅Taxformaintainingandbuildingcities資源稅ResourcestaxIncrementtaxonland5405其他業(yè)務(wù)支出OtherbusinessexpenseOthercostmaterialsale其他勞務(wù)成本Othercostofservice其他業(yè)務(wù)稅金及附加費(fèi) Othertaxassociatecharge費(fèi)用Expenses營業(yè)費(fèi)用Operatingexpenses代銷手續(xù)費(fèi)Consignmentcommissioncharge運(yùn)雜費(fèi)TranspotationInsuranceExhibitionfeesAdvertisingfees管理費(fèi)用Adminisstrativeexpenses職工工資StaffSalaries修理費(fèi)Repaircharge低值易耗攤銷Articleofconsumption辦公費(fèi)Officeallowance差旅費(fèi)Travellingexpense工會經(jīng)費(fèi)Labourunionexpenditure研究與開發(fā)費(fèi)Researchanddevelopmentexpense福利費(fèi)Employeebenefits/welfare職工教育經(jīng)費(fèi)Personneleducation待業(yè)保險費(fèi)Unemploymentinsurance勞動保險費(fèi)Labourinsurance醫(yī)療保險費(fèi)Medicalinsurance會議費(fèi)Coferemce聘請中介機(jī)構(gòu)費(fèi)Intermediaryorgans咨詢費(fèi)Consultfees訴訟費(fèi)LegalcostBusinessentertainmentTechnologytransfer礦產(chǎn)資源補(bǔ)償費(fèi)Mineralresourcescompensationfees排污費(fèi)Pollutiondischargefees房產(chǎn)稅Housingpropertytax車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用稅Tenuretax印花稅Stamptax財務(wù)費(fèi)用Financecharge利息支出Interestexchange匯兌損失Foreignexchangeloss各項(xiàng)手續(xù)費(fèi)Chargefortrouble各項(xiàng)專門借款費(fèi)用Special-borrowingcost

營業(yè)外支出Nonbusinessexpenditure捐贈支出Donationoutlay減值準(zhǔn)備金Depreciationreserves非常損失ExtraordinarylossNetlossondisposaloffixedassets出售無形資產(chǎn)損失Lossonsalesintangibleassets固定資產(chǎn)盤虧Fixedassetsinventoryloss債務(wù)重組損失Lossonarrangement罰款支出Amercementoutlay所得稅Incometax以前年度損益調(diào)整Prioryearadjustment1AAA美國會計學(xué)會2Abacus《算盤》雜志3abacus算盤考試大論壇4Abandonment廢棄,報廢;委付5abandonmentvalue廢棄價值6abatement①減免②沖銷7abilitytoservicedebt償債能力8abnormalcost異常成本9abnormalspoilage異常損耗10abovepar超過票面價值11abovetheline線上項(xiàng)目12absoluteamount絕對數(shù),絕對金額13absoluteendorsement絕對背書14absoluteinsolvency絕對無力償付15absolutepriority絕對優(yōu)先求償權(quán)16absolutevalue絕對值17absorb攤配,轉(zhuǎn)并18absorptionaccount攤配賬戶,轉(zhuǎn)并賬戶19absorptioncosting攤配成本計算法20abstract摘要表考試大論壇21abuse濫用職權(quán)22abuseoftaxshelter濫用避稅項(xiàng)目23ACCA加速成本收回制度25accelerateddepreciationmethod折舊法,快速折舊法26accelerationclause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28acceptancebill承兌票據(jù)29acceptanceregister承兌票據(jù)登記簿30acceptancesampling驗(yàn)收抽樣31accesstime存取時間32accommodation融通33accommodationbill融通票據(jù)34accommodationendorsement融通背書35account①賬戶,會計科目②賬簿,報表③賬目,賬項(xiàng)④記賬36accountability經(jīng)營責(zé)任,會計責(zé)任37accountabilityunit責(zé)任單位38Accountancy《會計》雜志39accountancy會計40accountant會計員,會計師41accountantgeneral會計主任,總會計42accountingincharge主管會計師43accountant,slegalliability會計師的法律責(zé)任44accountant,sreport會計師報告45accountant,sresponsibility會計師職責(zé)46accountform賬戶式,賬式47accounting①會計②會計學(xué)48accountingassumption會計假定,會計假設(shè)49accountingbasis會計基準(zhǔn),會計基本方法50accountingchanges會計變更51accountingconcept會計概念52accountingcontrol會計控制53accountingconvention會計常規(guī),會計慣例54accountingcorporation會計公司55accountingcycle會計循環(huán)56accountingdata會計數(shù)據(jù)57accountingdoctrine會計信條58accountingdocument會計憑證59accountingelements會計要素60accountingentity會計主體,會計個體61accountingentry會計分錄62accountingequation會計等式63accountingevent會計事項(xiàng)64accountingexposure會計暴露,會計暴露風(fēng)險65accountingfirm會計事務(wù)所考試大論壇66AccountingHallofFame會計名人堂67accountingharmonization會計協(xié)調(diào)化68accountingidentity會計恒等式69accountingincome會計收益70accountinginformation會計信息71accountinginformationsystem息系統(tǒng)72accountinginternationalization會計國際化73accountingjournals會計雜志74accountinglegislation會計法規(guī)75accountingmanual會計手冊76accountingobjective會計目標(biāo)77accountingperiod會計期78accountingpolicies會計政策79accountingpostulate會計假設(shè)80accountingpractice會計實(shí)務(wù)81accountingprinciple會計原則82AccountingPrincipleBoard會計原則委員會83accountingprocedures會計程序84accountingprofession會計職業(yè),會計專業(yè)85accountingrateofreturn86accountingrecords會計記錄,會計簿籍87AccountingReview《會計評論》88accountingrules會計規(guī)則89AccountingSeriesRelease《會計公告文件》90accountingservice會計服務(wù)91accountingsoftware會計軟件92accountingstandard會計標(biāo)準(zhǔn),會計準(zhǔn)則93accountingstandardization會計標(biāo)準(zhǔn)化94AccountingStandardsBoard會計準(zhǔn)則委員會(英)95AccountingStandardsCommittee會計準(zhǔn)則委員會(英)96accountingsystem①會計制度②會計系統(tǒng)97accountingtechnique會計技術(shù)98accountingtheory會計理論99accountingtransaction會計業(yè)務(wù),會計賬務(wù)100AccountingTrendandTechniques計趨勢和會計技術(shù)》101accountingunit會計單位102accountingvaluation會計計價103accountingyear會計年度104accounts會計賬簿,會計報表105accountsales承銷清單,承銷報告單106accountspayable應(yīng)付賬款107accountsreceivable應(yīng)收賬款108accountsreceivableagingschedule應(yīng)收賬款賬齡分析表109accountsreceivableassigned應(yīng)收賬款110accountsreceivablecollectionperiod應(yīng)收賬款收款期111accountsreceivablediscounted現(xiàn)應(yīng)收賬款112accountsreceivablefinancing應(yīng)收賬款籌資,應(yīng)收賬款融資113accountsreceivablemanagement賬款管理114accountsreceivableturnover款周轉(zhuǎn)率,應(yīng)收賬款周轉(zhuǎn)次數(shù)115accretion增殖116accrualbasisaccounting權(quán)責(zé)發(fā)生制會計117accruedasset應(yīng)計資產(chǎn)118accruedexpense應(yīng)計費(fèi)用119accruedliability應(yīng)計負(fù)債120accruedrevenue應(yīng)計收入121accumulateddepreciation累計折舊122accumulateddividend累計股利123accumulatedearningstax累積盈余稅,累積收益稅124accumulation累積,累計125acidtestratio酸性試驗(yàn)比率126acquiredcompany被盤購公司,被兼并公司127acquisition購置,盤購128acquisitionaccounting盤購會計129acquisitioncost購置成本130acquisitiondecision購置決策131acquisitionexcess盤購超支132acquisitionsurplus盤購盈余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137activeaccount活動賬戶138activeassets活動資產(chǎn)139activity業(yè)務(wù)活動,作業(yè)140activityaccount作業(yè)賬戶141activityaccounting作業(yè)會計142activityratio業(yè)務(wù)活動比率143activityvariance業(yè)務(wù)活動量差異144actofbankruptcy破產(chǎn)法145actofcompany公司法146actofGod天災(zāi),不可抗力147actualcapital實(shí)際資本148actualvalue實(shí)際價值149actualwage實(shí)際工資150addedvalue增值151addedvaluestatement增值表152addedvaluetax增值稅153addition增置,擴(kuò)建154additionaldepreciation附加折舊,補(bǔ)提折舊155additionalpaid-incapital附加實(shí)繳資本156additionaltax附加稅157adequatedisclosure充分披露158adjunctaccount附加賬戶159adjustable-ratebond可調(diào)整利率債券160adjustedgrossincome調(diào)整后收益總額,調(diào)整后所得總額161adjustedtrialbalance162adjustingentry調(diào)整分錄163adjustment調(diào)整164adjustmentaccount調(diào)整賬戶165adjustmentbond調(diào)整債券166administrativeaccounting行政管理會計167administrativebudget行政管理預(yù)算168administrativeexpense行政管理費(fèi)用169ADR資產(chǎn)折舊年限幅度170advaloremtax從價稅171advance預(yù)付款,墊付款172advancecorporationtax預(yù)交公司稅173advancesfromcustomers預(yù)收客戶款174advancetosuppliers預(yù)付貨款175adventure投機(jī)經(jīng)營,短期經(jīng)營176adverseopinion反面意見,否定意見177adversevariance不利差異,逆差178advisoryservices咨詢服務(wù)179affiliatedcompany聯(lián)營公司180affiliation聯(lián)營181afterclosingtrialbalance結(jié)賬后試算表182aftercost售后成本183afterdate出票后兌付184aftersight見票后兌付185after-tax稅后186AGA政府會計師聯(lián)合會187age壽命,賬齡,資產(chǎn)使用年限188ageallowance年齡減免189ageanalysis賬齡分析190agency代理,代理關(guān)系191agencycommission代理傭金192agencyfund代管基金193agenda議事日程,備忘錄194agent代理商,代理人195aggregatebalancesheet合并資產(chǎn)負(fù)債表196aggregateincomestatement表197AGIofaccountsreceivable款賬齡分析199agingschedule200agio貼水,折價201agiotage202AGM年度股東大會203agreement協(xié)議204agreementofpartnership合伙協(xié)議205AICPA美國注冊公共會計師協(xié)會206AIS會計信息系統(tǒng)207allcapitalearningsrate資本總額收益率208all-inclusiveincomeconcept益概念209allocation分?jǐn)?分配210allocationcriteria211allotment①分配,撥付②分配數(shù),撥付數(shù)212allowance①備抵②折讓③津貼213allowanceforbaddebts呆賬備抵214allowancefordepreciation折舊備抵賬戶215allowancemethod備抵法216all-purposefinancialstatement通用財務(wù)報表,通用會計報表217alpharisk阿爾法風(fēng)險,第一種審計風(fēng)險218alteredcheck涂改支票219alternativeaccountingmethods擇性會計方法220alternativeproposals替代方案,備選方案221amalgamation企業(yè)合并222AmericanAccountingAssociation美國會計學(xué)會223Americandepositoryreceipts行證券存單,美國銀行證券托存收據(jù)224Amer