最新词典级会计英语词汇大全卷2

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1、24加速成本收回制度accelerated cost recovery system 25加速折旧法,快速折旧法accelerated depreciation method 72会计国际化accounting internationalization 95会计准则委员会(英)Accounting Standards Committee 100会计趋势和会计技术Accounting Trend and Techniques 108应收账款账龄分析表accounts receivable aging schedule 110应收账款收款期accounts receivable collectio

2、n period111已贴现应收账款accounts receivable discounted 113应收账款管理accounts receivable management 216通用财务报表,通用会计报表all-purpose financial statement 219可选择性会计方法alternative accounting methods 222美国会计学会American Accounting Association 224美国注册会计师协会,美国注册公共会计师协American Institute of Certified Public Accountants 246年金折

3、旧法annuity method of depreciation 264已拨定留存收益,已指定用途留存收益appropriated retained earnings 306应收账款转让assignment of accounts receivable 308政府会计师协会Association of Government Accounting 355应付账款平均付款期average payment period (of accounts payable) 456基础语言,初学者通用符号指令语言Beginners All-purpose Symbolic Instruction Code 55

4、9英国会计学会British Accounting Association 685现金流量对资本支出比率cash-flow to capital-expenditure ratio 714确定等值系数certainty equivalent coefficient 715验资证明书certificate of capital verification 725注册信息系统审计师certified information system auditor 727注册管理会计师certified management accountant 732董事长chairman of the board of d

5、irector 738信托财产(或遗产)收支报表charge and discharge statement 770股东产权分类classification of stockholders, equity 833普通商业语言Common Business Oriented Language 856编辑财务报表,编辑会计报表compilation of financial statement862复杂信息处理complex information processing 872复利折旧法compound interest method of depreciation885电子计算机辅助财务管理co

6、mputer-aided financial management 908集团公司财务报表,集团公司会计报表conglomerate financial statement 913合并财务报表,合并会计报表consolidated financial statement 919不变购买力会计constant purchase power accounting 921建筑合同会计construction contract accounting 929会计团体协商委员会Consultative Committee of Accounting Bodies 932欧洲大陆会计Continental

7、European accounting 941专业进修教育,专业连续教育continuing professional education 954实缴股本的股票溢价contributed capital in excess of par value 956贡献毛利法定价contribution approach to pricing 958贡献毛利损益表contribution margin income statement 1028成本与市价孰低法cost or market, whichever is lower 1124应付账款占用天数days purchases in accounts

8、 payable 1125应收账款收款天数days sales in accounts receivable1166在确定情况下制定决策decision making under certainty 1167在不确定情况下制定决策decision making under uncertainty 1178余额递减折旧法declining-balance method (of depreciation) 1337分部贡献毛利损益表divisional contribution margin income statement 1338分部业绩评价divisional performance eva

9、luation 1343双倍余额递减折旧法double-declining-balance method of depreciation 1372支付利息和税款前收益earnings before interest and tax1403电子财务计算器electronic financial calculator 1404电子资金转账系统electronic funds transfer system 1408财务报表要素、会计报表要素elements of financial statement 1417退休职工收入保障法Employee Retirement Income Security

10、 Act 1447产权资本对债务总额比率equity capital to total debit ratio 1477内部控制评价evaluation of internal control 1489超额累积收益税excess earnings accumulation tax 1505高级管理人员股票购买计划executive stock acquisition plan 1570联邦存款保险公司Federal Deposit Insurance Corporation 1572联邦社会保险税Federal Insurance Contribution Act Tax1608财务资本维护概

11、念financial capital maintenance concept 1612高级财务管理人员协会Financial Executives Institute 1641金融时报普通股股票指数Financial Times Ordinary Share Index1658固定资产对产权资本比率fixed-assets to equity-capital ratio 1669固定间接费用开支差异fixed overhead spending variance1671固定间接费用业务量差异fixed overhead volume variance 1702国外信用保险协会Foreign C

12、redit Insurance Association 1712外币折算风险foreign currency translation risk 1721外汇风险管理foreign exchange risk management1769完全稀释的每股收益fully diluted earnings per share 1790未来值利息系数表,终值利息系数表future value interest factor table 1799关税与贸易总协定General Agreement on Tariffs and Trade 1800一般管理费用general and administrati

13、ve expense 1809公认会计原则generally accepted accounting principles1810公认审计准则generally accepted auditing standards1811股东大会general meeting of stockholders 1816一般物价水平会计general price level accounting 1817通用财务报表,通用会计报表general purpose financial statement 1844政府会计准则委员会Governmental Accounting Standards Board1976

14、支付利息和税款前收益income before interest and tax 1981连续经营部门营业收益income from continuing operations 1982停业部门营业收益income from discontinued operations 2067分期付款法(确认营业收入)installment method( of revenue recognition) 2069注册财务计划师协会Institute of Certified Financial Planners 2070注册公共会计师协会institute of certified public acco

15、untants 2071苏格兰和威尔士特许会计师协会Institute of Chartered Accountants in England and Wales 2072注册财务计划师协会Institute of Chartered Financial Analysts 2073内部审计师协会Institute of Internal Auditors 2074管理会计协会Institute of Management Accounting2110内部控制调查表internal control questionnaire 2121国际会计准则International Accounting

16、Standard 2122国际会计准则委员会International Accounting Standard Committee2123国际审计指南International Auditing Guidelines 2124国际审计实务委员会International Auditing Practices Committee2125国际审计准则International Auditing Standard2126国际复兴开发银行International Bank for Reconstruction and Development 2129国际财团,国际银团international co

17、nsortium of bank 2131国际证券存单international depositary receipt 2132国际开发协会International Development Association2135国际会计师联合会International Federation of Accountants2136国际金融公司International Financial Corporation2138会计国际化internationalization of accounting 2141国际货币管理international money management 2159存货置存损益in

18、ventory holding gain or loss 2211判定应付(应收)款项judgment payable (or receivable) 2308负债对资产总额比率liability to total assets ratio 2354伦敦国际金融期货交易所London International Financial Futures Exchange 2364亏损移前和移后扣减loss carryback and carryforward 2385营业能力维护maintenance of operating capacity2386实物资本维护maintenance of phy

19、sical capital2409企业管理人员对收益的阐述和分析management,s discussion and analysis of earnings 2433边际收入等于边际成本marginal revenue equals marginal cost2439有价证券管理marketability security management 2454企业管理硕士学位master of business administration 2499最低期望收益率minimum required rate of return 2525货币资本维护概念money capital maintenan

20、ce concept2532穆迪投资服务公司Moody,s Investors Service, Inc. 2540移动平均存货法moving average inventory method2545多国公司,跨国公司multinational corporation (company) 2546多国公司会计,跨国公司会计multinational corporation accounting 2547跨国公司财务multinational corporation finance 2550多变量判别分析法multiple discriminant analysis 2552多步式损益表mult

21、iple-step income statement 2560全国会计师协会National Association of Accountants 2561全国证券商协会National Association of Securities Dealers 2563全国自动化会计研究系统National Automated Accounting Research System 2585净收益对资产总额比率net income to total assets ratio 2600新厂房和机器设备支出new plant and equipment expenditures2603纽约股票交易所普通股

22、股票指数New York Stock Exchange Common Stock Index2614未分配留存收益,未指定用途留存收益nonappropriated retained earnings 2658存货销售天数number of days sales in inventory2661会计报表目标objectives of financial statement2704营业能力维护概念operating capacity maintenance concept2726最优资本结构optimal(optimum) capital structure2788母公司会计报表parent c

23、ompany financial statement 2846完工百分率法percentage of completion method 2863会计期概念periodicity concept( of accounting) 2877个人财务计划编制软件personal financial planning software 2888实物资本维护概念physical capital maintenance concept 2915联营法,股权联营法pooling of interests method( of combination) 2959普伦蒂斯?霍尔信息网络Prentice-Hall

24、,s Information Network 2977按物价水平调整的报表price-level adjusted statement 3014产量折旧法production method of depreciation 3015产量法(确认收入)production method of revenue recognition3040计划评审法,网络计划法program evaluation and review technique 3087购置法,盘购法purchase method( of combination) 3100会计信息的质量特征qualitative characterist

25、ics( of accounting information) 3116内部控制调查表questionnaire on internal control3160变产清算表realization and liquidation statement 3201余额递减折旧法reducing-balance method( of depreciation) 3234重置成本折旧法replacement cost method( of depreciation)3262重编财务报表,重编会计报表restatement (of financial statement)3341销售基准确认收入sales b

26、asis (of revenue recognition) 3385证券交易管理委员会Securities and Exchange Commission3386证券和投资管理委员会Securities and Investment Board 3404销售和管理费用selling and administrative expense3408销售或继续加工决策sell-or-process-further decision 3462偿债基金折旧法sinking fund method (of depreciation) 3482社会责任会计social responsibility accou

27、nting3491资金来源和支用表source and application of fund statement 3499专用财会报表,专用会计报表special purpose financial statement 3501个别鉴别法specific identification method 3504特定独立个体假设specific separate entity postulate 3536会计名词的标准化standardization of accounting terms3549现金收支表statement of cash receipts and disbursement 35

28、50财务状况表statement of financial position (or condition) 3551变现和清偿表statement of realization and liquidation 3552留存盈余表、留存收益表statement of retained earnings 3553股东产权表statement of stockholders, equity 3554财务会计概念公报Statements of Financial Accounting Concepts 3555财务会计准则公报Statements of Financial Accounting Sta

29、ndards 3556国际会计准则公报Statements of International Accounting Standards 3557标准会计实务公报Statements of Standard Accounting Practice 3558审计准则公报Statements on Auditing Standards 3583股票交易所自动行情表stock exchange automated quotations 3609直线折旧法straight-line method (of depreciation) 3634年限总额折旧法sum-of-the-years digits m

30、ethod (of depreciation) 3712投机十诫ten commandments of speculation 3750资金时间价值计算器time-value of money calculator 3785传统财务管理traditional financial management 3798外币折算translation (of foreign currency)382810天内付款2%折扣,30天付款无折扣2/10, n/30 (two/ten, net/thirty)3841未指定用途留存收益unappropriated retained earnings 3845呆账,

31、坏账uncollectible accounts (receivable)3880未实现资产置存损益unrealized holding gain or loss 3973加权平均单位贡献毛利weighted average contribution margin 3974加权平均资本成本weighted average cost of capital 3975加权平均存货法weighted average inventory method 1美国会计学会AAA2算盘杂志Abacus3算盘abacus 4废弃,报废;委付Abandonment5废弃价值abandonment value 6减免

32、冲销abatement7偿债能力ability to service debt 8异常成本abnormal cost 9异常损耗abnormal spoilage 10超过票面价值above par 11线上项目above the line12绝对数,绝对金额absolute amount 13绝对背书absolute endorsement 14绝对无力偿付absolute insolvency 15绝对优先求偿权absolute priority 16绝对值absolute value 17摊配,转并absorb 18摊配账户,转并账户absorption account 19摊配成本计算

33、法absorption costing 20摘要表abstract 21滥用职权abuse 22滥用避税项目abuse of tax shelter 23特许公认会计师公会ACCA26加速偿付条款,提前偿付条款acceleration clause 27承兑已承兑票据验收acceptance28承兑票据acceptance bill 29承兑票据登记簿acceptance register 30验收抽样acceptance sampling31存取时间access time 32融通accommodation 33融通票据accommodation bill 34融通背书accommodati

34、on endorsement 35账户,会计科目账簿,报表账目,账项account36经营责任,会计责任accountability 37责任单位accountability unit 38会计杂志Accountancy 39会计accountancy 40会计员,会计师accountant 41会计主任,总会计accountant general 42主管会计师accounting in charge 43会计师的法律责任accountant,s legal liability 44会计师报告accountant,s report 45会计师职责accountant,s responsibi

35、lity 46账户式,账式account form 47会计会计学accounting48会计假定,会计假设accounting assumption 49会计基准,会计基本方法accounting basis 50会计变更accounting changes 51会计概念accounting concept 52会计控制accounting control 53会计常规,会计惯例accounting convention 54会计公司accounting corporation 55会计循环accounting cycle 56会计数据accounting data 57会计信条accoun

36、ting doctrine 58会计凭证accounting document 59会计要素accounting elements 60会计主体,会计个体accounting entity 61会计分录accounting entry 62会计等式accounting equation 63会计事项accounting event 64会计暴露,会计暴露风险accounting exposure 65会计事务所accounting firm 66会计名人堂Accounting Hall of Fame 67会计协调化accounting harmonization 68会计恒等式account

37、ing identity 69会计收益accounting income 70会计信息accounting information 71会计信息系统accounting information system 73会计杂志accounting journals 74会计法规accounting legislation 75会计手册accounting manual 76会计目标accounting objective 77会计期accounting period 78会计政策accounting policies 79会计假设accounting postulate 80会计实务accounti

38、ng practice 81会计原则accounting principle 82会计原则委员会Accounting Principle Board 83会计程序accounting procedures 84会计职业,会计专业accounting profession 85会计收益率accounting rate of return 86会计记录,会计簿籍accounting records 87会计评论Accounting Review 88会计规则accounting rules 89会计公告文件Accounting Series Release 90会计服务accounting ser

39、vice 91会计软件accounting software 92会计标准,会计准则accounting standard 93会计标准化accounting standardization 94会计准则委员会(英)Accounting Standards Board 96会计制度会计系统accounting system97会计技术accounting technique 98会计理论accounting theory 99会计业务,会计账务accounting transaction 101会计单位accounting unit 102会计计价accounting valuation 10

40、3会计年度accounting year 104会计账簿,会计报表accounts 105承销清单,承销报告单account sales 106应付账款accounts payable 107应收账款accounts receivable 109已转让应收账款accounts receivable assigned 112应收账款筹资,应收账款融资accounts receivable financing 114应收账款周转率,应收账款周转次数accounts receivable turnover 115增殖accretion 116应计制会计,权责发生制会计accrual basis ac

41、counting 117应计资产accrued asset 118应计费用accrued expense 119应计负债accrued liability 120应计收入accrued revenue 121累计折旧accumulated depreciation 122累计股利accumulated dividend 123累积盈余税,累积收益税accumulated earnings tax 124累积,累计accumulation 125酸性试验比率acid test ratio 126被盘购公司,被兼并公司acquired company 127购置,盘购acquisition 128

42、盘购会计acquisition accounting 129购置成本acquisition cost 130购置决策acquisition decision 131盘购超支acquisition excess 132盘购盈余acquisition surplus 133全面调整across-the-board 134预交公司税ACT 135法案,法规act 136起诉,诉讼action 137活动账户active account 138活动资产active assets 139业务活动,作业activity 140作业账户activity account 141作业会计activity acc

43、ounting 142业务活动比率activity ratio 143业务活动量差异activity variance 144破产法act of bankruptcy 145公司法act of company 146天灾,不可抗力act of God 147实际资本actual capital 148实际价值actual value 149实际工资actual wage 150增值added value 151增值表added value statement 152增值税added value tax 153增置,扩建addition 154附加折旧,补提折旧additional deprec

44、iation 155附加实缴资本additional paid-in capital 156附加税additional tax 157充分披露adequate disclosure 158附加账户adjunct account 159可调整利率债券adjustable-rate bond 160调整后收益总额,调整后所得总额adjusted gross income 161调整后试算表adjusted trial balance 162调整分录adjusting entry 163调整adjustment 164调整账户adjustment account 165调整债券adjustment

45、bond 166行政管理会计administrative accounting 167行政管理预算administrative budget 168行政管理费用administrative expense169资产折旧年限幅度ADR 170从价税ad valorem tax 171预付款,垫付款advance 172预交公司税advance corporation tax 173预收客户款advances from customers 174预付货款advance to suppliers 175投机经营,短期经营adventure 176反面意见,否定意见adverse opinion 17

46、7不利差异,逆差adverse variance 178咨询服务advisory services179联营公司affiliated company 180联营affiliation 181结账后试算表after closing trial balance 182售后成本after cost 183出票后兑付after date 184见票后兑付after sight 185税后after-tax 186政府会计师联合会AGA 187寿命,账龄,资产使用年限age 188年龄减免age allowance189账龄分析age analysis 190代理,代理关系agency 191代理佣金a

47、gency commission 192代管基金agency fund 193议事日程,备忘录agenda 194代理商,代理人agent 195合并资产负债表aggregate balance sheet 196合并损益表aggregate income statement 197调整后收益总额,调整后所得总额AGI 198应收账款账龄分析aging of accounts receivable199账龄表aging schedule 200贴水,折价agio 201汇兑业务,兑换业务agiotage 202年度股东大会AGM 203协议agreement 204合伙协议agreement

48、of partnership 205美国注册公共会计师协会AICPA 206会计信息系统AIS 207资本总额收益率all capital earnings rate 208总括收益概念all-inclusive income concept 209分摊,分配allocation 210分配标准allocation criteria211分配,拨付分配数,拨付数allotment212备抵折让津贴allowance213呆账备抵allowance for bad debts 214折旧备抵账户allowance for depreciation 215备抵法allowance method 2

49、17阿尔法风险,第一种审计风险alpha risk 218涂改支票altered check 220替代方案,备选方案alternative proposals 221企业合并amalgamation 223美国银行证券存单,美国银行证券托存收据American depository receipts 225美式期权American option 226美国股票交易所American Stock Exchange 227摊销摊还amortization228摊余成本amortized cost 229金额,合计amount 230金额不符amount differ 231到期金额amount

50、due 2321元的本利和amount of 1 dollar 233分析analysis 234分析师analyst235分析性检查analytical review 236年度审计annual audit 237年度结账annual closing 238年度股东大会annual general meeting 239按年折算annualize 240折算年度净现值annualized net present value 241年度报告annual report 242年金annuity 243期初年金annuity due244预付年金annuity in advance245迟付年金a

51、nnuity in arrears247填早日期antedate 248预计,预列anticipation 249防止稀释条款anti-dilution clause 250消除污染投资anti-pollution investment 251反暴利税anti-profiteering tax 252反避税anti-tax avoidance 253反拖拉斯立法anti-trust legislation 254应付账款A/P 255会计原则委员会APB 256会计原则委员会意见书APB Opinion 257申请,申请书Application258已分配间接费用applied overhea

52、d 259估价appraisal 260评估资本appraisal capital 261估价盈余appraisal surplus 262估价员,估价师appraiser 263增值appreciation 265拨款,指拨经费appropriation 266拨款账户留存收益分配账户appropriation account 267拨款预算appropriation budget268核定,审批approval 269核定账户approved account 270核定债券approved bond 271应收账款A/R 272套利,套汇arbitrage 273套利业务,套汇业务arbi

53、trage transaction 274仲裁,公断arbitration 275算术误差arithmetical error 276正常价格,公正价格arm,s-length price 277一臂之隔交易,正常交易arm,s-length transaction 278会计收益率ARR 279拖欠,欠款迟付arrears280财产扣押arrestment 281约瑟?安德森会计师事务所,安达信会计师事Authur Anderson & Co. 282文件条文,合同条款article 283公司章程articles of incorporation284合伙契约articles of par

54、tnership 285环接articulate 286环接观念articulated concept 287人工智能artificial intelligence 288审计准则委员会ASB 289美国股票交易所ASE290亚洲开发银行Asian Development Bank 291亚洲美元Asian dollar 292索价,卖方报价asking price 293估定价值assessed value 294估定,查定特别税捐,特别摊派税捐assessment295资产asset 296资产担保,资产保证asset cover 297资产折旧年限幅度asset depreciation

55、 range 298资产负债观念asset-liability view 299资产质量asset quality 300资产退役,资产报废asset retirement 301资产重估价asset revaluation 302资产剥离,资产拆卖asset stripping 303资产结构asset structure 304资产周转率asset turnover 305资产计价asset valuation 307联属公司,附属公司associated company 309承担债务,承付债务assumed liability 310税后AT 311按成本at cost 312按票面额

56、,平价at par 313见票兑付,即期兑付at sight 314被查封账户attached account 315扣押,查封attachment 316证明,验证attest317证明书,鉴定书attestation 318审核,审计audit 319可审核性auditability 320审计委员会audit committee 321审计范围audit coverage322审定财务报表,审定会计报表audited financial statement 323审计证据,审计凭证audit evidence324审计指南Audit Guides 325审计审计学auditing326审

57、计程序auditing procedure 327审计过程auditing process328审计标准,审计准则auditing standard 329审计准则委员会Auditing Standards Board330审计员,审计师Auditor331审计主任,总审计auditor general332审计师法律责任auditor,s legal liability 333审计师意见书auditor,s opinion 334审计师报告,查账报告auditor,s report 335审计工作计划audit program 336审计报告audit report 337审计风险audit

58、 risk 338审计抽样audit sampling 339审计软件audit software 340审计抽查audit test341审计脉络,审计线索audit trail342审计工作底稿audit working paper 343核定股本,法定股本authorized capital stock 344自动票据交换所automated clearing house 345自动取款机automated teller machine 346自动转账服务automatic transfer service 347可用资产available asset 348可用存货available

59、inventory 349平均余额average balance 350平均收款期average collection period 351平均成本average cost352平均成本法average-cost method 353平均存货,平均库存average inventory 354平均寿命,平均使用年限average life 356平均收益率average rate of return 357股票价格平均指数averages 358可避免成本avoidable cost 359欠费费用back charge 360倒填日期,填早日期back date 361背书票据backed bill 362后期负担back-end load363票据担保人财务支持人backer364欠提折旧backlog depreciation 365欠交订货back orde