专业会计英语单词 (1)

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1、a plant ledge厂厂分类账a rule of thumb拇指法则，经验规律accelerated depreciation method加速折旧法Accounting Principles Board会计原则委员会accounting control会计控制accounting cycle会计循环accounting entity会计实体accounting equation会计方程式accounting period会计期间accrual basis权责发生制accruals应计项目accrued expense/revenue应计费用/收入acquire并购acquisition

2、 取得adjusting procedure调整程序administrative control 管理控制administrative expense管理费用advance 预付款advice slip通知单affiliated companies关联公司aggregate合计的aging schedule账龄分析表align调准，使成一线allowance for uncollectible accounts备抵坏账allowance method备抵法alternative可供选择的American Institute of Certified amortization摊销annual i

3、nterest rate年利率apportion分配，摊配appropriation分拨approve批准arrearage 拖欠款assets turnover资产周转率assignment of responsibility分派责任attorneys fee律师费attribute属性authorized stock额定股本average collection period平均收账期average/historical exchange rate平均/历史汇率bad debts expense坏账费用（票据）bank deposit银行存款bank reconciliation银行往来调节

4、表bank statement银行对账单bearer持票人betterment改良bid and offer price买入卖出价book value账面价值calendar year 日历年度calendar-year日历年度capital contributed实收资本capital contribution 资本投入capital raising capability筹集资本的能力carrying value置存价值cash basis收付实现制cash budget现金预算cash dividend现金股利cash on delivery库存现金cash receipts/disbur

5、sements journal现金收入/支出日记账casualty loss事故损失catastrophic大灾难的certified public accountants注册会计师check register支票登记簿check stub支票存根classification and sorting 分类整理closing procedure结账程序common stock普通股competent personnel称职的人员complex capital structure复杂资本结构conservative稳健的constructed assets建造资产contingent liabil

6、ity或有负债continuity of existence存在的连续性contra account对抵账户convertibility into cash可兑换性convertible debt可转换债券convertible preferred stock可转换优先股correction of prior period inventory error前期盘存差错订正cost of goods available for sale可供销售的商品成本cost structure成本结构cost-profit data成本效益数据cost-to-retail price percentage成本

7、对零售价比率count decree法庭判决credit memo贷项通知单，贷记通知单credit standing 信用地位credit term赊账条件cumulative balance累计余额current fair value现时公允价值current rate method现行汇率法current ratio流动比率current-noncurrent method 流动与非流动项目法custodianship保管工作custody保管 customary matters惯常业务debenture bonds信用公司债debit memo借项通知单debtor债务人deferra

8、ls递延项目deferred credit延期贷项denominate 标价depletion折耗depreciation asset应折旧资产design costs设计成本deterioration自然损坏direct write-off method直接销账法direct/indirect quote直接/间接标价法discount贴现discount on note payable应付票据贴现dishonor拒付dispose处置，清理disposition data清理数据dividend payout ratio股利支付率dividend yield股利获取率double-decl

9、ining-balance method双倍递减余额法double-entry bookkeeping system复式记账法draft汇票draw up开立票据earnings per share of common stock普通股每股收益额effective interest method实际利息法elapse（时间）过去endorsement 背书enter contract缔结契约enumerate列举equity ratio权益比率equivalent 同等的error correction错误订正estate不动产estimating inventories估计存活的毛利法exc

10、ess of par value over amount paid面值超过缴入资本的部分exclusive privilege专有权利expenditure权益的做法extension算出或转来的金额extensive广泛的extraordinary items非常项目F.O.B. destination目的地交货，到达站交货F.O.H .shipping point发运地交货face value面值factor代替fair value公允价值feasible行得通的federal income tax withholding payable应付预扣联邦所得税Federal Insurance

11、 Contributions Acts联邦社会保险税法Federal Unemployment Tax Act联邦失业税法federal unemployment tax payable应付联邦失业税financial executives财务经理financial income and expense财务收益和费用financing activities筹资活动fiscal year财务年度fist-in, fist-out先进先出法flow of costs成本流动flow of goods商品流动footing总额forward exchange gains or losses期汇合同f

12、raction/numerator/denominator分数/分子/分母freight collect货到收运费freight prepaid运费预付fully diluted earnings per share每股完全稀释收益额gain on sale of fixed assets固定资产出售利得gauge评估general journal普通日记账going concern持续经营gross profit on sales销售毛利holder持票人hospital insurance premiums pay able应付医疗保险费immune免受影响的impart economic

13、 data披露经济数据imprest预付的，定额备用的in the final analysis归根到底，总之income tax reporting所得税申报individual employee earnings records雇员个人工薪纪录information return资料申报单intangible assets无形资产interest allowance利息补贴interest bearer计息的interim financial statement中期财务报表interim mechanical check中间性的手工操作检查inventory coverage利益保障范围i

14、nventory procedure 盘存程序inventory turnover存货周转率investing activities投资活动invoice register 发票登记簿IOU借据irregulation不正当行为issued stock已发行股本journalize做分录leasehold租赁权legal jurisdictions法定管辖范围legal restrictions法律约束limited partnership有限合伙liquidation value清算价值liquidity变现能力list of checks支票目录loss from doubtful acc

15、ounts疑/呆帐损失loss from uncollectible accounts坏账损失lubrication加润滑油maintenance维修market value市场价值maturity date到期日measuring unit计量单位memoranda备忘录misappropriation挪用miscellaneous expense杂项费用monetary assets and liabilities货币性资产与负债monetary-nonmonetary method货币性与非货币性项目法money order 汇票mortgage payable应付抵押借款mortgag

16、e抵押multinational company跨国公司normal rate of return正常盈利率negotiable可流通的nominal interest rate名义利率nontaxable entity非纳税主体note receivable discounted应收票据贴现NSF存款不足obsolescence过时on demand（票据）即期（支付）one-transaction perspective单项交易观点open accounts往来帐户operating activities经营活动operating performance经营业绩organization c

17、osts开办费outside entity外部实体outstanding check未兑付支票outstanding stock外发股本overdraft透支overdrew透支overtime pay加班工资paid-in capital from treasury stock出售库存股份缴入资本paid-in capital in excess of par value超过面值的缴入资本paid-in capital in excess of stated value超过设定价值的缴入资本par value面值participating stock参与分配的优先权pay envelope

18、工薪带pay period工薪支付期payroll accounting 工薪会计payroll payable应付工薪payroll register 工薪登记表payroll tax工薪税perforate穿孔于periodic inventory system定期盘存制perishable易腐坏的perpetual inventory system永续盘存制physical inventory counts实物盘点plausible看来有理由的pledge保证，抵押pluged figure轧算金额post-closing trial balance结账后试算表postdated che

19、ck 远期支票posting reference过账记号pound sterling英镑preferred stock优先股preferred dividend coverage优先股利保障范围premium溢价price-earning ratio市盈率primary earnings per share每股原先收益额proceeds实得收入productivity ratio生产能力比率profitability盈利能力promissory note本票，期票property 动产property tax payable应付财产税prospective预期的，未来的protest fee拒

20、付证书费Public Accountants美国注册会计师协会purchase invoice 购货发票purchase order订货单purchase requisition 请购单quick ratio速动比率rate of inflation通货膨胀率rate of return on common stockholders equity普通股股东权益收益率rate of return报酬率realty agency房地产经纪人（房地产，不动产）receiving report收货单recognization value确认价值recognize an impairment loss确

21、认减值损失（消弱、损失）reconciliation method调节法（reconcile调节）record of original entry原始记录簿registration fees注册费regular rate of pay正常工资率regulation and supervision法规与监督remarks备注remit汇款，付款replenishment补充residual剩余的retrieval 追溯returned item退回项目reversing entry转会分录routine transfers正式转让salary allowance薪金补贴sales on cred

22、it terms赊销salvage value残值savings bonds deductions payable应付购买储蓄债券扣款scrutiny仔细检查secured bonds有担保债券security exchange证券交易所segregate分开selling expense 销售费用semiannually半年的separate legal entity独立法律主体separation of accountability会计责任sharing agreement分配协议short-term liquidity短期偿债能力simple capital structure简单资本结

23、构sinking fund偿债基金source document原始凭证special journal 特种日记账specific identification具体辨认specific payee指定收款人spot/closing/current/cross rate即期/期末/现时/套算汇率state unemployment tax payable州失业税补贴stated value设定价值statement of cash flow现金流量表Statement of Financial Accounting Standard财务会计准则公告statement of owners equi

24、ty业主权益表stock dividend 股票股利stock dividend to be issued待发行股票股利stock option股票期权stock warrants认股权straight-line method直线法strata层，级style-affected受式样影响的subdivision分支subscription预定subsidiary子公司subsidiary ledger辅助分类账sum-of-the-years-digits method年数总和法sundry accruals其他应计费用sundry item其他项目surpluses/deficits顺差/逆

25、差susceptible易受影响的tax returns纳税申报单treasury stock库存股本temporal method时间量度法temporary accounts临时性账户the gross profit method of transaction交易，会计事项transferability of ownership股权转让translation gains and losses折算损益two-column account两栏式账户uncollectible accounts expense坏账费用（账款）undistributed earnings未分配收益Unit form

26、 Limited Partnership Act统一有限合伙法units-of-production method产量法verification验证voucher register应付凭单登记簿voucher system应付凭单制wage-bracket table工资-税级表warrant 使有理由weighted average加权平均withhold预扣without recourse无追索权 A部AAA 美国会计学会Abacus 算盘杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement 减免冲销ability t

27、o service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权

28、abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance 承兑已承兑票据验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill

29、融通票据accommodation endorsement 融通背书account 账户,会计科目账簿,报表账目,账项记账accountability 经营责任,会计责任accountability unit 责任单位Accountancy 会计杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告accountant,s responsibility

30、会计师职责account form 账户式,账式accounting 会计会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accountin

31、g document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting

32、 information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting princip

33、le 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 会计评论accounting rules 会计规则Accounting Series Release 会计公告文件accounting service 会计服务accounting software 会计软件accounting standard 会

34、计标准,会计准则accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee 会计准则委员会(英)accounting system 会计制度会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques 会计趋势和会计技术accounting unit 会计单位accounting valua

35、tion 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable f

36、inancing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated

37、earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户a

38、ctive assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾,不可抗力actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition

39、增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调

40、整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory ser

41、vices 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age 寿命,账龄,资产使用年限age allowance 年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代理商,代理人aggregate balanc

42、e sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念alloc

43、ation 分摊,分配allocation criteria 分配标准allotment 分配,拨付分配数,拨付数allowance 备抵折让津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposal

44、s 替代方案,备选方案amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization 摊销摊还amortized cost 摊余成本amount 金额,合计amount differ 金

45、额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity

46、 method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 会计原则委员会意见书Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal

47、 capital 评估资本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account 拨款账户留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇

48、业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率arrears 拖欠,欠款迟付arrestment 财产扣押Authur Anderson & Co. 约瑟?安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观

49、念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估定价值assessment 估定,查定特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产负债观念asset quality 资产质量asset retirement 资产退役,资产报废asse

50、t revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company 联属公司,附属公司Association of Government Accounting 政府会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached

51、account 被查封账户attachment 扣押,查封attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财务报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 审计指南auditing 审计审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计标准,审计准则Audit

52、ing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师意见书auditor,s report 审计师报告,查账报告audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作

53、底稿authorized capital stock 核定股本,法定股本automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存avera

54、ge life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本 B部back charge 欠费费用back date 倒填日期,填早日期backed bill 背书票据back-end load 后期负担backer 票据担保人财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to

55、-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期balance 余额平衡balance budget 平衡预算balance due 结欠余额balance fund 平

56、衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank

57、(er,s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票banker 银行家银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement 银行对账单,银行存款调节表bank

58、 reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产改革法bank transfer 银行汇兑业务,银行转账业务bargain 合同,谈判廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sa

59、le 廉价销售barometers 经济晴雨表,经济指标barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处理,分批数据处理B/D 过次页B/E 汇票BE analysis 损益分界分析,