會計英語詞匯大全

會計英語詞匯大全1AAA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濫用避稅項目23ACCA特許公認(rèn)會計師公會24acceleratedcostrecoverysystem加速成本收回制度25accelerateddepreciationmethod加速折舊法,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驗收28acceptancebill承兌票據(jù)29acceptanceregister承兌票據(jù)登記簿30acceptancesampling驗收抽樣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會計信息系統(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)85accountingrateofreturn會計收益率218alteredcheck涂改支票219alternativeaccountingmethods可選擇性會計方法220alternativeproposals替代方案,備選方案221amalgamation企業(yè)合并222AmericanAccountingAssociation美國會計學(xué)會223Americandepositoryreceipts美國銀行證券存單,美國銀行證券托存收據(jù)224AmericanInstituteofCertifiedPublicAccountants美國注冊會計師協(xié)會,美國注冊公共會計師協(xié)會225Americanoption美式期權(quán)226AmericanStockExchange美國股票交易所227amortization①攤銷②攤還228amortizedcost攤余成本229amount金額,合計230amountdiffer金額不符231amountdue到期金額232amountof1dollar1元的本利和233analysis分析234analyst分析師235analyticalreview分析性檢查236annualaudit年度審計237annualclosing年度結(jié)賬238annualgeneralmeeting年度股東大會239annualize按年折算240annualizednetpresentvalue折算年度凈現(xiàn)值241annualreport年度報告242annuity年金243annuitydue期初年金244annuityinadvance預(yù)付年金245annuityinarrears遲付年金246annuitymethodofdepreciation年金折舊法247antedate填早日期248anticipation預(yù)計,預(yù)列249anti-dilutionclause防止稀釋條款250anti-pollutioninvestment消除污染投資251anti-profiteeringtax反暴利稅252anti-taxavoidance反避稅253anti-trustlegislation反拖拉斯立法254A/P應(yīng)付賬款255APB會計原則委員會256APBOpinion《會計原則委員會意見書》257Application申請,申請書258appliedoverhead已分配間接費(fèi)用259appraisal估價260appraisalcapital評估資本261appraisalsurplus估價盈余262appraiser估價員,估價師263appreciation增值264appropriatedretainedearnings已撥定留存收益,已指定用途留存收益265appropriation撥款,指撥經(jīng)費(fèi)266appropriationaccount①撥款賬戶②留存收益分配賬戶267appropriationbudget撥款預(yù)算268approval核定,審批269approvedaccount核定賬戶270approvedbond核定債券271A/R應(yīng)收賬款272arbitrage套利,套匯273arbitragetransaction套利業(yè)務(wù),套匯業(yè)務(wù)274arbitration仲裁,公斷275arithmeticalerror算術(shù)誤差276arm,s-lengthprice正常價格,公正價格277arm,s-lengthtransaction一臂之隔交易,正常交易278ARR會計收益率279arrears①拖欠,欠款②遲付280arrestment財產(chǎn)扣押281AuthurAnderson&Co.約瑟?安德森會計師事務(wù)所,安達(dá)信會計師事務(wù)所282article文件條文,合同條款283articlesofincorporation公司章程284articlesofpartnership合伙契約285articulate環(huán)接286articulatedconcept環(huán)接觀念287artificialintelligence人工智能288ASB審計準(zhǔn)則委員會289ASE美國股票交易所290AsianDevelopmentBank亞洲開發(fā)銀行291Asiandollar亞洲美元292askingpr